Kentucky income tax calculator
Estimate your 2026 Kentucky and federal income tax and whether you will get a refund. A single filer earning $75,000 owes about $2,507 in Kentucky income tax and $7,676 in federal income tax.
By John Crane, MBA & the Editorial Team · Updated for the 2026 tax year. How we check our numbers
Estimated federal amount owed
$876.00
Federal tax $9,876 · Kentucky owed $2,857
| Federal tax | $9,876 | 11.6% |
|---|---|---|
| Kentucky and local tax | $2,857 | 3.4% |
| Income after these taxes | $72,267 | 85.0% |
- Adjusted gross income
- $85,000
- Taxable income
- $68,900
- Deduction used
- Standard $16,100
- Federal bracket
- 22%
- Effective federal rate
- 11.6%
- KY tax after credits
- $2,857
Where your federal tax comes from
Ordinary income by bracketFederal return summary
Form 1040, 2026| Line | Amount |
|---|---|
| Total income | $85,000.00 |
| Adjustments | -$0.00 |
| Adjusted gross income | $85,000.00 |
| Standard deduction | -$16,100.00 |
| Taxable income | $68,900.00 |
| Income tax | $9,876.00 |
| Total federal tax | $9,876.00 |
| Withholding and estimated payments | $9,000.00 |
| Federal amount owed | $876.00 |
Kentucky return
2026 rules| Line | Amount |
|---|---|
| State taxable income | $81,640.00 |
| Tax before credits | $2,857.40 |
| State tax after credits | $2,857.40 |
| State withheld | $0.00 |
| State amount owed | $2,857.40 |
- The Family Size Tax Credit is omitted until Kentucky publishes its 2026 poverty thresholds.
Income tax in Kentucky
- Kentucky taxes income at a flat 3.5% for 2026, applied to federal AGI minus a $3,360 standard deduction, with no personal or dependent exemptions.
- Social Security is exempt, and up to $31,110 per person of pension and retirement income is excluded.
- Credits include $40 for each filer who is 65 or older or blind and a nonrefundable credit of 20% of the federal child and dependent care credit.
- Many Kentucky cities and counties also levy occupational license taxes on wages, which are filed locally rather than on the state return.
2026 income tax at common incomes (wages only, standard deduction)
| Income | Federal tax, single | Kentucky tax, single | Kentucky rate, single | Kentucky tax, married |
|---|---|---|---|---|
| $40,000 | $2,623 | $1,282 | 3.2% | $1,282 |
| $60,000 | $5,023 | $1,982 | 3.3% | $1,982 |
| $75,000 | $7,676 | $2,507 | 3.3% | $2,507 |
| $100,000 | $13,176 | $3,382 | 3.4% | $3,382 |
| $150,000 | $24,734 | $5,132 | 3.4% | $5,132 |
Rates
Top rate 3.5%. At $75,000 of wages, each extra $1,000 adds about $35 of Kentucky tax.
Family example
A married couple earning $60,000 with two children and $4,000 of child care: Kentucky tax of $1,982 before credits, credits of Child and dependent care credit ($210), for $1,772 owed.
Local income tax
None figured on the Kentucky return.
Examples assume wages only, the standard deduction and no other income. See what comes out of each check in the Kentucky paycheck calculator.
More for Kentucky: Kentucky paycheck calculator · Kentucky mortgage calculator · Kentucky home affordability calculator
Income tax calculators for other states
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How this is calculated
Federal return
The 2026 Form 1040: standard or itemized deduction, the new Schedule 1-A deductions, tax rates, child tax credit, child and dependent care credit and EITC.
Kentucky
Kentucky's 2026 resident return: its starting point, Social Security and retirement adjustments, deductions, exemptions, rates and main credits.
Sources
Official Kentucky tax guidance (3 sources), checked for 2026. The Family Size Tax Credit is omitted until Kentucky publishes its 2026 poverty thresholds.
Sources
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Questions
How much Kentucky income tax do I pay on $75,000?
About $2,507 for a single filer with only wage income and the standard deduction (3.3% of income), or $2,507 for a married couple filing jointly on the same income. Federal income tax on $75,000 for a single filer is about $7,676.
What is Kentucky's top income tax rate in 2026?
3.5% on the highest incomes. At $75,000 of wages, each extra $1,000 adds about $35 of Kentucky tax.
Does Kentucky tax Social Security and retirement income?
A single retiree aged 67 with $30,000 of Social Security and $30,000 of pension or IRA withdrawals owes no Kentucky income tax in 2026 once the state's exclusions, deductions and rates are applied.