Kentucky Income Tax Guide for 2025
Overview
Kentucky has a flat income tax rate of 4%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $3,270 for single filers.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| All income | 4% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| All income | 4% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $3,270 |
| Standard Deduction (Married Filing Jointly) | $6,540 |
Additional Information
- First $31,110 of retirement income exempt
Charts
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