US State Tax Profile · 2026

KY Kentucky Tax Rates

Flat 4% rate; phasing toward 3.5% if revenue targets met. Compare income, corporate, and sales tax rates for Kentucky against federal rates and other US states.

Income Tax
4%
flat rate
Corporate Tax
5%
state rate
Sales Tax (State)
6%
before local additions
Combined Sales Tax
6%
avg incl. local taxes
Capital Gains
4%
state rate
Federal Corp Rate
21%
applies in all states

Kentucky vs Federal Tax Comparison

Tax TypeKY State RateFederal RateNotes
Personal Income Tax 4% flat Federal: 10–37% Combined fed+state applies
Corporate Income Tax 5% Federal: 21% 5% flat corporate rate
State Sales Tax 6% No federal sales tax Combined avg: 6%
Capital Gains Tax 4% Federal: 0–20% Same as income tax

About Kentucky Taxes

Key characteristics

Flat 4% rate; phasing toward 3.5% if revenue targets met.

Kentucky levies income tax at rates from 4% flat. The flat rate structure means all taxpayers pay the same percentage, providing simplicity and predictability.

Corporate activity in Kentucky faces a 5% state corporate tax rate. 5% flat corporate rate. Combined with the 21% federal corporate rate, businesses should plan accordingly.

Calculate Your Net Salary in Kentucky

See federal + KY state tax deductions, Social Security, Medicare, and take-home pay

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Frequently Asked Questions — Kentucky Taxes

What is Kentucky's state income tax rate?

Kentucky uses a flat 4.0% income tax rate — meaning all taxable income is taxed at the same rate regardless of earnings level. This simplifies filing and is generally favorable for higher earners compared to progressive bracket states.

What is the corporate income tax rate in Kentucky?

Kentucky imposes a corporate income tax at 5%. 5% flat corporate rate. Businesses should also account for federal corporate tax at 21% on top of the state rate.

What is the sales tax rate in Kentucky?

Kentucky has a state sales tax of 6%. When local city and county taxes are included, the average combined rate reaches 6%. Rates vary by locality so check the specific municipality for accurate figures.

How does Kentucky compare to neighboring states for taxes?

Kentucky's overall tax burden ranks favorably among US states. The state levies income tax at up to 4%. For individuals evaluating relocation or remote work, comparing the full picture — income, sales, and property taxes — is essential. Use our US Salary Calculator to estimate your net income in Kentucky.

Are there any special tax incentives or exemptions in Kentucky?

Kentucky offers notable tax characteristics: Flat 4% rate; phasing toward 3.5% if revenue targets met. Businesses and individuals should consult a qualified tax advisor to understand eligibility for available credits, deductions, and incentives specific to Kentucky.

Cost of Living in Kentucky

Tax rates are only part of the picture — explore city-level cost of living data:

Louisville Lexington Bowling Green

Compare Other US States

Explore state tax profiles across the US:

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Disclaimer: Tax rates shown are for 2026 and are sourced from Tax Foundation and IRS data. Rates change frequently. Always consult a qualified tax professional or the relevant state Department of Revenue before making financial decisions.