Kentucky Income Tax Rate History
Kentucky's top marginal income tax rate fell from 5.00% in 2021 to 3.50% in 2026, a cut of 1.50%. The rate moved 3 times in 6 years.
6 sourced years, 2 of them from Kentucky's own revenue department and the rest from Tax Foundation's dated annual editions. Nothing is interpolated. How the two differ.
Kentucky against the national median
One marker per sourced year. Lines join the points to show direction; no value between markers is implied.
Year by year
| Year | Top rate | Structure | Change | Basis | Source |
|---|---|---|---|---|---|
| 2021 | 5.00% | flat | — | As of 1 January | Tax Foundationprov. |
| 2022 | 5.00% | flat | — | As of 1 January | Tax Foundationprov. |
| 2023 | 4.50% | flat | −0.50% | As of 1 January | Tax Foundationprov. |
| 2024 | 4.00% | flat | −0.50% | As of 1 January | Tax Foundationprov. |
| 2025 | 4.00% | flat | — | Enacted for the year | Kentucky Department of Revenue |
| 2026 | 3.50% | flat | −0.50% | Enacted for the year | Kentucky Department of Revenue |
Every change
- 2023: cut of 0.50% — 5.00% to 4.50%.
- 2024: cut of 0.50% — 4.50% to 4.00%.
- 2026: cut of 0.50% — 4.00% to 3.50%.
What this page does not tell you
This is the top marginal rate, not anyone's bill. Only the rate is carried back; Kentucky's brackets, standard deduction and exemptions for years before 2025 are not in this dataset. A cut in the top rate can sit alongside a higher bill for most filers.
Only the top marginal rate is carried back. Brackets, deductions and exemptions for years before 2025 are not in this dataset.
Years before 2025 are Tax Foundation's 1 January snapshot; 2025 and 2026 are the rate enacted for the whole year, from the state's own source. Where the two disagree the record carries both figures.
Kentucky's current rates and brackets · Every state's history · How we verify this data · Disclaimer