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
- Flat 4.0% rate for tax year 2025 (reduced to 3.5% for tax years beginning on or after January 1, 2026 by HB 1, 2025 Regular Session)
- Standard deduction is inflation-indexed annually under KRS 141.081(2)(a); $3,270 per taxpayer for 2025
- First $31,110 of retirement income exempt
Charts
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Sources
The 2025 figures for Kentucky on this page were compiled from the following official government publications:
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