RUV CalculatorKentucky Income Tax Calculator 2026https://calc.ruvlabs.com/c/federal-income-tax/kentucky
Kentucky Income Tax Calculator 2026
Federal and state, added up
Income tax
Tax
State income tax
Refund Or Owed
Effective Rate
Advanced options
Breakdown
State applied
Taxable Income
Deduction Used
Marginal Rate
State schedule year
Combined marginal rate
After Tax Income
The standard deduction was used — itemising would come out smaller.
Federal plus Kentucky state comes to $12,727.40, an effective rate of 14.97%.
Kentucky's flat 3.5% income tax
Kentucky taxes income at a flat 3.5%, whatever the amount and filing status. The Kentucky standard deduction is $3,360 for single filers, $3,360 for married couples filing jointly and $3,360 for heads of household.
This is Kentucky's 2026 schedule. It was checked on 2026-09-30 against Kentucky DOR 2026 Withholding Formula (3.5%; standard deduction $3,360) and news release 2025-09-04.
Many Kentucky counties and cities levy an occupational license tax that is not included here.
Kentucky and federal income tax by income
At the calculator's default $85,000, Kentucky takes $2,857 of a $12,727 total income tax bill, or 22%. Filing status matters too: a married couple filing jointly on $170,000 owes Kentucky $5,832, which is $118 more than two single filers earning $85,000 each.
Single filer, standard deductions only
Gross income
Kentucky tax
Kentucky rate
Federal tax
Combined effective rate
$30,000
$932
3.11%
$1,420
7.84%
$50,000
$1,632
3.26%
$3,820
10.90%
$65,000
$2,157
3.32%
$5,620
11.97%
$85,000 (default)
$2,857
3.36%
$9,870
14.97%
$100,000
$3,382
3.38%
$13,170
16.55%
$125,000
$4,257
3.41%
$18,734
18.39%
$200,000
$6,882
3.44%
$36,734
21.81%
$300,000
$10,382
3.46%
$68,134
26.17%
$400,000
$13,882
3.47%
$103,134
29.25%
Marginal tax rate in Kentucky
The next dollar a single filer earns above $85,000 is taxed at 25.5%: 22% federal and 3.5% by Kentucky. Because Kentucky's rate is flat, its share of a raise stays 3.5% at any income above the standard deduction.
A flat 3.5% on taxable income, the same for every filing status (2026 schedule).
How much Kentucky income tax is due on $85,000?
For a single filer, $2,857 to Kentucky and $9,870 in federal income tax — $12,727 in all, an effective rate of 14.97%. That leaves $72,273 before Social Security and Medicare.
Does Kentucky have a standard deduction?
Yes: $3,360 single, $3,360 married filing jointly, $3,360 married filing separately and $3,360 head of household.
Do married couples pay more Kentucky tax than two single filers?
At $85,000 each, a joint return on $170,000 owes $5,832 — $118 more than two single returns, because Kentucky's joint standard deduction is not exactly double the single amount.
Are local income taxes in Kentucky included?
No. Many Kentucky counties and cities levy an occupational license tax that is not included here.
Sources
Official documents the rates and rules on this page come from.
This is a reference calculation using common tax assumptions and is not a substitute for professional advice. We accept no liability for decisions made from it — see the terms of use for details.