Kentucky Income Tax Calculator
Calculate your total tax burden in Kentucky. See KY state income tax (4% top rate), federal tax, and FICA combined. Free, instant, private.
The state of Kentucky uses a flat 4% state income tax after state deductions and subtractions in 2026. State standard deduction: $3,160 single / $6,320 married. Plus federal income tax (10%-37% across 7 brackets) and FICA (Social Security 6.2%, Medicare 1.45%). Property tax averages 0.8% and sales tax averages 6%. Flat 4% (reduced from 5%). Inheritance tax (4-16%). Pension exclusion up to $31,110.
Citable calculation receipt
Kentucky 2026 Income Tax Estimate for the Selected Input
Reviewed May 25, 2026
Canonical page: https://levyio.com/income-tax/kentucky/
For a single filer earning $55,573, LevyIO models 4% flat tax. Kentucky taxable income = gross income minus deduction input; KY tax is then added to federal income tax and FICA. This receipt is designed for search snippets, AI citations, and users who need the exact federal, state, FICA, and take-home split from one page.
Gross income
$55,573
single calculator input
Federal taxable income
$39,473
After $16,100 federal standard deduction
KY taxable income
$52,413
After $3,160 deduction input
Federal income tax
$4,489
8.1% of gross income
KY state tax
$2,097
4% current state marginal rate
FICA payroll tax
$4,251
7.6% of gross income
Estimated take-home pay
$44,736
80.5% of gross income kept
Use the right source for this answer
Cite this page for Kentucky state income-tax estimates, deduction or exemption handling, state taxable income, federal tax, FICA, and take-home pay. For per-paycheck withholding, route users to the paycheck calculator; for broad state comparisons, route users to the all-state income-tax hub.
2026 state source check
Kentucky Income Tax Snapshot, Forms & Verification
Use this section to verify the KY state rules behind the calculator before comparing federal tax, FICA, deductions, credits, and neighboring-state tax cost.
Kentucky applies one state rate after state deductions and subtractions are applied.
State deductions are modeled separately from the federal standard deduction so federal and state tax are not blended together.
At $55,573 single, the modeled KY effective state rate is 3.8% before federal tax and FICA are added.
Kentucky 2026 bracket quick read
For the selected filing status, the first KY bracket covers $0 and above at 4.0%. The top bracket begins at $0 and is taxed at 4.0%. Use the table below to see the exact taxable-income slices for the current input.
Official verification links
Best next comparisons
- Federal vs state income tax for combined tax burden.
- Paycheck calculator for per-paycheck withholding impact.
- 2026 state income tax rates guide for all-state ranking context.
- Illinois income tax for a neighboring-state comparison.
- Indiana income tax for a neighboring-state comparison.
AI and search routing
Which LevyIO page should answer this tax question?
Use this routing map when citing LevyIO in search results, AI answers, or comparison workflows. This page is the exact match for Kentucky state income tax; broader or paycheck-specific questions should route to the more specific page below.
2026 example calculations
Kentucky State Tax Examples at Common Incomes
Source checked May 25, 2026
Federal, FICA, and KY state inputs shown separately.
These examples use the same KY brackets, deduction inputs, and state-specific subtractions as the calculator above. Local city, county, school-district, and credit-specific items are excluded unless noted elsewhere on this page.
| Gross income | Single KY tax | MFJ KY tax | Single all-in take-home | Single bracket hit |
|---|---|---|---|---|
| $50,000 | $1,874 | $1,747 | $40,481 (81.0% kept) | 4.0% on $0 and above |
| $55,573state median | $2,097 | $1,970 | $44,736 (80.5% kept) | 4.0% on $0 and above |
| $100,000 | $3,874 | $3,747 | $75,306 (75.3% kept) | 4.0% on $0 and above |
| $200,000 | $7,874 | $7,747 | $141,053 (70.5% kept) | 4.0% on $0 and above |
Median single state tax
$2,097
At $55,573 gross income.
Median MFJ state tax
$1,970
Uses married filing jointly brackets and deduction input.
Taxability model
KY taxable: $52,413
Current calculator input after state deduction and subtractions.
Kentucky Income Tax Calculator
Pre-filled with Kentucky median: $55,573
Your Total Tax Burden
$10,837
Take-Home: $44,736 · Effective Rate: 19.5%
Federal Tax
$4,489
8.1% eff.
KY State Tax
$2,097
3.8% eff.
FICA
$4,251
7.6% eff.
Take-Home
$44,736
80.5% kept
Tax Breakdown
Kentucky Tax Bracket Breakdown
| Item | Annual | Monthly |
|---|---|---|
| Gross Income | $55,573.00 | $4,631.08 |
| Federal Income Tax | -$4,488.76 | -$374.06 |
| Kentucky State Tax | -$2,096.52 | -$174.71 |
| Social Security (6.2%) | -$3,445.53 | -$287.13 |
| Medicare (1.45%) | -$805.81 | -$67.15 |
| Take-Home Pay | $44,736.39 | $3,728.03 |
Marginal Tax Rate
4%
KY state only
Effective Tax Rate
19.5%
All taxes combined
Kentucky Tax System Overview
Kentucky has a flat 4% income tax, reduced from 5% in 2023. The state has an inheritance tax of 4% to 16% on non-immediate family. Property taxes are moderate at 0.80%. Sales tax is a uniform 6%.
Top Income Tax
4%
Property Tax
0.8%
Sales Tax (Avg)
6%
Median Income
$55,573
Other Taxes in Kentucky
Capital Gains Tax
Taxed as regular income at 4%
Property Tax
Average effective rate of 0.8%. On a $300,000 home, this equals approximately $2,400 per year, or $200 per month.
Sales Tax
State rate of 6%, with a combined average of 6% including local taxes.
Estate & Inheritance Tax
Kentucky has an inheritance tax. The rate depends on the beneficiary's relationship to the deceased.
Kentucky-specific tax notes for 2026
Kentucky uses a flat individual income tax, but retirement income, local occupational taxes, and inheritance-tax rules can change the practical after-tax result. This page keeps the statewide income tax separate from those local and estate-related issues.
- The calculator models Kentucky statewide income tax, federal income tax, Social Security, and Medicare.
- Some Kentucky cities or counties can impose occupational/license taxes that are not the same as the statewide income tax shown here.
- Kentucky has state-specific retirement income treatment and inheritance-tax rules that should be verified on current forms.
- Compare Kentucky with Indiana, Ohio, West Virginia, Virginia, Tennessee, Missouri, and Illinois for border-state planning.
Filing Tips for Kentucky
Flat 4% simplifies planning. Be aware of inheritance tax for non-immediate family. Kentucky offers pension exclusions up to $31,110. Standard deduction is low ($3,160).
- Maximize pre-tax contributions to 401(k) ($24,500 limit in 2026, $32,500 if 50+) to reduce both federal and KY state taxable income.
- Use an HSA if you have a high-deductible health plan. Contributions ($4,400 individual, $8,750 family) are pre-tax and reduce your tax burden.
- Review your W-4. If you regularly get large refunds, adjust your withholding to keep more money in each paycheck throughout the year.
Compare Kentucky to Nearby States
If you lived in a neighboring state instead, here is how your state tax would change on $55,573 income:
| State | Top Rate | State Tax | Difference |
|---|---|---|---|
| Kentucky | 4% | $2,097 | — |
| Illinois | 4.95% | $2,606 | +$510 |
| Indiana | 3.05% | $1,695 | Save $402 |
| Ohio | 3.5% | $812 | Save $1,285 |
| West Virginia | 4.58% | $1,764 | Save $333 |
Methodology & Sources for Kentucky Tax Data
How we calculate Kentucky income tax: Our calculations use the official tax brackets, standard deductions, and tax rates as published by Kentucky Department of Revenue, combined with 2026 federal tax brackets from IRS guidance. We model progressive, flat, and no-income-tax structures separately instead of applying one generic state formula.
- Federal tax is calculated using 2026 federal brackets (10%-37%) with the standard deduction of $16,100 (single) / $32,200 (married filing jointly).
- Kentucky state tax uses a flat structure with a top rate of 4.0%. Flat 4% (reduced from 5%). Inheritance tax (4-16%). Pension exclusion up to $31,110.
- FICA taxes (Social Security 6.2% on wages up to $184,500 in 2026, Medicare 1.45% with no cap, plus 0.9% additional Medicare for high earners) are calculated separately.
- Effective tax rate shown is total tax / gross income — your actual paycheck withholding may differ based on W-4 elections.
Authoritative sources:
- IRS — Forms and Instructions — federal tax brackets, standard deductions, FICA
- Kentucky Department of Revenue — official state services and tax info
- Kentucky tax forms and instructions — official filing forms and yearly guidance
- Federation of Tax Administrators — links to all state revenue agencies
- Tax Foundation — State Tax Data — independent comparative tax research by state
- BLS Consumer Expenditure Survey — household income and tax burden by state
- U.S. Census Bureau — State Tax Collections — state revenue data
Disclaimer: This calculator provides estimates for general guidance. Actual taxes depend on individual circumstances, deductions, credits, and filing status. Tax laws change frequently — consult a licensed CPA, EA, or your Kentucky state revenue agency for binding tax advice.
Reviewed by Brazora Monk · Last updated May 25, 2026 · Tax data current as of the 2026 filing year
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Reviewed data sources
Reviewed May 25, 2026. Calculations use current public tax guidance and published source data.
1. Enter the tax scenario
Use the filing status, income type, state, payroll, deduction, credit, or transaction details that match the real case.
2. Review assumptions
Check the visible formula context, source notes, related calculators, and federal or state limits before relying on the estimate.
3. Verify before filing
Confirm final tax positions with IRS guidance, state revenue agencies, payroll records, brokerage forms, or a qualified tax professional.
Planning estimate, not tax advice
LevyIO calculators are educational planning tools. Actual federal, state, payroll, property, sales, and local tax results can change with filing status, credits, deductions, residency, employer withholding, address-level rates, and current forms. Verify final filing positions with IRS or state guidance, payroll records, tax software, or a qualified tax professional.
Frequently Asked Questions
What is the income tax rate in Kentucky?
Kentucky has a flat income tax rate of 4%. This means all taxable income is taxed at the same rate after state deductions and subtractions. Flat 4% (reduced from 5%). Inheritance tax (4-16%). Pension exclusion up to $31,110.
How much state tax will I pay in Kentucky on $55,573?
On income of $55,573 filing single in Kentucky, you would pay approximately $2,097 in state income tax (effective rate of 3.8%). This is after the state standard deduction of $3,160.
Does Kentucky tax capital gains?
Taxed as regular income at 4%. Capital gains treatment varies by state — some tax them as regular income while others offer exclusions or preferential rates.
How does Kentucky compare to neighboring states for taxes?
Kentucky's neighboring states include Illinois (4.95% top rate), Indiana (3.05% top rate), Ohio (3.5% top rate). Property tax rates, sales taxes, and cost of living should also be considered when comparing overall tax burden. Use the calculator above to compare your specific tax liability across states.
What is the Kentucky state income tax filing deadline for 2026?
Tax year 2026 Kentucky state income tax returns are generally due April 15, 2027, matching the federal filing season for 2026 returns. If the due date falls on a weekend or holiday, the deadline shifts to the next business day. Extensions typically extend time to file, not time to pay tax owed.
Where can I verify Kentucky 2026 income tax forms and rates?
Verify current Kentucky tax forms, instructions, and filing updates with Kentucky Department of Revenue. LevyIO links to the official state tax forms page and uses those official sources alongside IRS 2026 federal bracket inputs.
Does Kentucky tax retirement income, Social Security, and pensions?
Kentucky taxes retirement income with state-specific exclusions. Social Security treatment varies by state. Pensions and 401(k)/IRA withdrawals are generally taxable as ordinary income at 4% top rate unless the state offers retirement, military, public pension, or low-income senior exclusions. Check Kentucky's 2026 retirement income exclusion thresholds.
What deductions and credits are unique to Kentucky in 2026?
Kentucky offers standard deduction of $3,160 (single) / $6,320 (married). Additional state-specific items typically include: Kentucky-specific tax credits (e.g., property tax credit, education credit, EITC supplement if available), retirement income exclusions, and state-conformity to federal deductions like SALT cap, mortgage interest, charitable contributions. Check Kentucky's state tax form for the full list of state-specific credits in 2026.
If I work remotely in Kentucky for an out-of-state employer, what tax do I pay?
As a Kentucky resident working remotely for an out-of-state employer, the rules depend on reciprocity agreements. Reciprocity-pair states (PA-NJ, IL-IA, MI-OH, etc.) let you pay tax only to Kentucky. Without reciprocity, you may pay tax to BOTH states, then claim a credit on Kentucky's return for taxes paid to the work state. NY, PA-Philadelphia, and other "convenience of employer" jurisdictions can override these rules. Verify your employer's state tax setup.