Tax year 2025Last verified
Kentucky Income Tax Rates and Brackets — 2025
Top marginal rate, 2025
4%
Flat rate
Tax on $100,000, 2025
$3,869
Single filer, standard deduction
Rank in 2025
24th
of 51 jurisdictions, lowest tax first
Change to 2026
−$487
on $100,000, now 20th
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Kentucky page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 4% | 3.5% |
| Standard deduction | Single | $3,270 | $3,360 |
| Standard deduction | Married filing jointly | $3,270 | $3,360 |
| Standard deduction | Married filing separately | $3,270 | $3,360 |
| Standard deduction | Head of household | $3,270 | $3,360 |
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Kentucky published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $3,270| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4% |
Married filing jointly
Standard deduction $3,270| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4% |
Married filing separately
Standard deduction $3,270| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4% |
Head of household
Standard deduction $3,270| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4% |
What 2025 cost at each income
Kentucky tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,869 | $1,632 | −$237 |
| $75,000 | $2,869 | $2,507 | −$362 |
| $100,000 | $3,869 | $3,382 | −$487 |
| $150,000 | $5,869 | $5,132 | −$737 |
| $250,000 | $9,869 | $8,632 | −$1,237 |
| $500,000 | $19,869 | $17,382 | −$2,487 |
| $1,000,000 | $39,869 | $34,882 | −$4,987 |
Kentucky against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for Kentucky, 2025
Sources
- 1.Kentucky Department of RevenueState revenue departmentKentucky DOR Announces 2025 Standard DeductionRetrieved · "After adjusting for inflation, the standard deduction for 2025 is $3,270, an increase of $110."
- 2.Tax FoundationResearch organisation (cross-check)Kentucky Tax Rates & RankingsRetrieved · Cross-check: "Kentucky has a flat 3.50 percent individual income tax rate."
- 3.Kentucky General Assembly (Legislative Research Commission)State statuteKRS 141.020 - Levy of income tax on individuals; rate of normal taxRetrieved · (2)(e) "For taxable years beginning on or after January 1, 2024, but before January 1, 2026, the tax shall be four percent (4%) of net income." (2)(f) "For taxable years beginning on or after January 1, 2026, the tax shall be three and one-half percent (3.5%) of net income." Amended 2025 Ky. Acts ch. 1 (H.B. 1), effective June 27, 2025.
- 4.Kentucky Department of RevenueState revenue departmentIndividual Income TaxRetrieved · Describes Kentucky's flat rate and the nonrefundable personal tax credits ($40 age 65 or over, $40 blind, $20 Kentucky National Guard) and the family size tax credit.
- 5.Louisville Metro Revenue CommissionGovernmentForm W-1 Instructions, Tax Year 2025Retrieved · Resident employees 2.2% (.0220); non-resident employees 1.45% (.0145).
- 6.Lexington-Fayette Urban County GovernmentGovernmentBusiness licensing and taxesRetrieved · "The LFUCG Charter provides that the 2.25% occupational license fee applies to all individuals, employers and businesses in Fayette County."
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- Kentucky's personal tax credits (age 65+, blind, National Guard) and the family size tax credit are not modelled.
- Local occupational license fees are shown but not included in the headline state figure; they can exceed 2% of wages.