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Kentucky Income Tax (2026)

Info: Kentucky's flat individual income tax rate is 3.5% for tax years beginning on or after January 1, 2026, down from 4%, under 2025 House Bill 1.

InfoVerified Jul 28, 2026

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Kentucky's flat individual income tax rate is 3.5% for tax years beginning on or after January 1, 2026, down from 4%, under 2025 House Bill 1. No further cut has been enacted for 2027 — the 2026 General Assembly did not act, so the rate stays at 3.5% for the tax year beginning January 1, 2027.

Official source: apps.legislature.ky.gov →

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