Kentucky state income tax rates and calculator
Kentucky employs a flat income tax rate, which has been gradually lowered in recent years. The rate for the 2024 tax year, for income reported on tax returns filed in 2025, is 4 percent. Everyone pays the same tax rate, provided your income meets the filing requirements.
Some cities in the state also collect local income taxes.
Kentucky personal income tax rate in 2024
All taxpayers in Kentucky who are required to file a tax return pay the same tax rate in 2024 (on tax returns filed in 2025): 4 percent.
Like the federal tax deadline, Kentucky income tax returns are due on April 15, unless that day falls on a weekend or holiday, in which case they’re due the next business day.
Who has to file Kentucky state taxes?
If you lived in Kentucky or worked for a company based in the state during the tax year, you might have to file a tax return if you exceed the modified gross income thresholds, which vary based on family size. A single person counts as a family of one, married is a family of two, etc.
If your modified gross income exceeds the limit for your family size, you’re required to file a tax return:
| Family size | Modified gross income |
|---|---|
| 1 | More than $15,060 |
| 2 | More than $20,440 |
| 3 | More than $25,820 |
| 4 or more | More than$31,200 |
Source: Kentucky Department of Revenue
Partial-year residents must also file a tax return, reporting all income earned in Kentucky and from Kentucky sources.
Is there a personal exemption or standard deduction in Kentucky?
When you file your Kentucky income tax return, you can claim a standard deduction or itemize deductions. Each taxpayer is eligible for a standard deduction of $3,160.
Kentucky doesn’t levy state income tax on active duty military pay.
There are some individual income tax credits in Kentucky, available to:
- Taxpayers 65 or over and/or legally blind
- Members of the Kentucky National Guard
- Families with income of less than $41,496
- People who paid for qualified college costs
- People who paid child and dependent care expenses
See this Kentucky Revenue Department page for more details.
Kentucky’s sales tax rate
Kentucky’s sales and use tax rate is 6 percent. Unlike many other states, there are no local sales and use taxes in the state.
Other things to know about Kentucky taxes
- Property taxes are collected at the local level. The effective (average) property tax rate is 0.74, according to the Tax Foundation.
- There is no estate tax in Kentucky. There is an inheritance tax, which is levied at different rates, depending on your relationship with the decedent and the value of the property. Generally, the rate is lower for closer relationships such as spouse, parent, child, etc. Read more about inheritance taxes.
- The corporate tax is a flat rate of 5 percent.
- The gasoline tax is 26.4 cents per gallon, effective July 1, 2024.
- The cigarette tax is $1.10 per pack.