Your hub for Kentucky taxes: state income tax (Flat 4%), plus free calculators for take-home pay, self-employment tax, quarterly estimates, and salary conversion.
Last updated: May 2026 · Data: IRS, BLS, Kentucky Department of Revenue
Kentucky levies a state income tax (Flat 4%) that is withheld from wages on top of federal tax and FICA. Kentucky uses a flat income tax rate of 4%. The state has among the lowest LLC formation costs in the nation at just $40 for filing.
| Tax | 2026 Rate / Detail |
|---|---|
| Kentucky State Income Tax | Flat 4% |
| Kentucky State Sales Tax (base) | 6% |
| Federal Income Tax | 10% to 37% (progressive brackets) |
| Social Security | 6.2% on first $176,100 |
| Medicare | 1.45% on all wages (plus 0.9% above $200,000) |
| Federal Standard Deduction (Single / MFJ) | $15,000 / $30,000 |
| Minimum Wage | $7.25 / hour |
| State Tax Authority | Kentucky Department of Revenue |
Kentucky has a state income tax. The 2026 rate is Flat 4%. This applies on top of federal income tax and FICA (Social Security and Medicare) withheld from your pay.
For 2026, Kentucky income tax is Flat 4%. Kentucky uses a flat income tax rate of 4%. The state has among the lowest LLC formation costs in the nation at just $40 for filing.
A Kentucky paycheck has federal income tax, Kentucky state income tax (Flat 4%), Social Security (6.2% up to $176,100), and Medicare (1.45%) withheld. Try the take-home pay calculator for a personalized net-pay estimate.
Yes. Self-employed workers in Kentucky generally make quarterly estimated payments to the IRS and to the state if they expect to owe tax. The quarterly estimated tax calculator estimates each payment and the due dates.
The Kentucky statewide base sales tax rate is 6%. Local jurisdictions may add their own rates on top of the state rate.