Everyday money · KY
Kentucky Income Tax Calculator
Estimate your 2025 combined federal and Kentucky income tax — Kentucky adds a flat 4% state income tax.
InputsTY-2025
$
$
$
Federal + state tax17.3% effective
$17,318/yr
10% on $11,925$1,193
12% on $36,550$4,386
22% on $35,775$7,871
federal tax subtotal$13,449
KY state tax$3,869
taxable income
$84,250
marginal rate
22.0%
after tax
$82,682
Income tax in Kentucky
Kentucky taxes income at a flat 4.0% for tax year 2025 with a $3,270 standard deduction per filer. A 2025 law cuts the rate to 3.5% beginning in 2026, but 4.0% applies for 2025. Many Kentucky cities and counties (including Louisville and Lexington) levy local occupational taxes on wages that are not included here.
Common questions
What is the Kentucky state income tax rate?
Kentucky has a flat 4% income tax that applies on top of federal tax.
Does Kentucky tax capital gains?
Yes — Kentucky taxes capital gains as ordinary income at the same rate as your wages.
How we calculate this
Federal brackets per our income-tax methodology, plus 2025 Kentucky state tax. Estimates only — not tax advice.
Estimates for general informational purposes only; not tax advice. Kentucky figures are simplified (credits, local taxes, and AGI adjustments vary) and should be verified with the state Department of Revenue.