US Tax Tools

Kentucky Tax Calculator

Kentucky applies a single flat rate to all taxable income, the result of a multi-year transition away from tiered brackets, with the rate cut again for 2026. Social Security benefits are fully exempt from Kentucky tax, and certain pension and retirement-plan distributions qualify for a partial exclusion. This calculator applies the current flat rate to your entered income.

01INPUTS
Calculate Your State Income Tax
On $100,000 of taxable income in Kentucky, your estimated state income tax is $3,500 at an effective rate of 3.50%.
Want to compare two states?State Tax Comparison
Share

State Tax

$3,500

Effective Rate

3.50%

Marginal Rate

3.50%
03BREAKDOWN
Tax Bracket Breakdown — Kentucky
3.50%$3,500
$0+
Total$3,500
Edit inputs ↑

How Kentucky income tax works

  • Kentucky multiplies your taxable income by one flat rate — the former bracket system has been fully phased out.
  • The flat rate has been reduced multiple times as part of an ongoing multi-year plan.
  • Certain pension and retirement-plan distributions qualify for a partial exclusion before the flat rate applies.

Need the exact bracket thresholds instead of an estimate? See the Kentucky tax brackets for 2026 .

Estimate your Kentucky property tax by county, compare every state at the state tax brackets hub , or see the full tax-by-state directory .

Frequently asked questions

How is Kentucky income tax calculated?

Kentucky applies a single flat rate to your taxable income, with no brackets remaining. The calculator multiplies your entered income by the current rate for an instant result.

Does Kentucky tax Social Security benefits?

No. Kentucky fully exempts Social Security benefits from state income tax, though most other retirement income is taxed with only a partial exclusion.

Has Kentucky's rate changed recently?

Yes — Kentucky cut its flat rate again for 2026 as part of an ongoing multi-year reduction plan, continuing its earlier transition away from tiered brackets.

How much state tax will I pay in Kentucky?

Since Kentucky uses a flat rate, your tax is that rate applied to your taxable income. Enter your figures above for an instant total.

Sources

Related insights

Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.

Related Calculators

Last updated July 19, 2026 Tax year 2025 + 2026 state income tax

Data sources: Kentucky revenue department rate tables + Tax Foundation 2025

This tool is general information only, not financial advice.

Reviewed by USTax Tools Editorial Desk

Read our methodology →