Kentucky Tax Brackets 2025
Kentucky state income tax rates for tax year 2025 — a flat 4% on all taxable income.
Tax year
2025
Type
Flat
Rate range
Flat 4%
Brackets
1
Kentucky state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,000 | 4.00% | $2,000 | 4.00% |
| $75,000 | $3,000 | 4.00% | $3,000 | 4.00% |
| $100,000 | $4,000 | 4.00% | $4,000 | 4.00% |
| $150,000 | $6,000 | 4.00% | $6,000 | 4.00% |
| $250,000 | $10,000 | 4.00% | $10,000 | 4.00% |
| $500,000 | $20,000 | 4.00% | $20,000 | 4.00% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
How Kentucky tax is calculated on $75,000 (2025, single filer)
$75,000 × 4% = $3,000.
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About Kentucky's 2025 rates
With a flat tax, your Kentucky state income tax is simply 3.5% of your taxable income. Kentucky fully taxes most retirement income, though it provides a partial exclusion for certain pension and retirement plan distributions. Social Security benefits are exempt from Kentucky income tax.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2025 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
View 2026 Kentucky tax brackets for the latest rates.
Frequently asked questions
What are the Kentucky tax brackets for 2025?
Kentucky has a flat state income tax of 4% for tax year 2025 — applied to all taxable income regardless of filing status.
What is the top Kentucky income tax rate in 2025?
4%.
How much Kentucky state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $4,000 in Kentucky state income tax for 2025 — an effective rate of 4.00%. Married filing jointly with the same income owes $4,000 (4.00% effective). Federal tax is separate.
Are Kentucky 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Kentucky bracket thresholds in effect for tax year 2025.
Explore more Kentucky tax info
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