| Tax Bracket (Single) | Marginal Tax Rate |
| $0+ | 2.00% |
| $3,000+ | 3.00% |
| $4,000+ | 4.00% |
| $5,000+ | 5.00% |
| $8,000+ | 5.80% |
| $75,000+ | 6.00% |
| Tax Bracket (Couple) | Marginal Tax Rate |
| $0+ | 2.00% |
| $3,000+ | 3.00% |
| $4,000+ | 4.00% |
| $5,000+ | 5.00% |
| $8,000+ | 5.80% |
| $75,000+ | 6.00% |
Kentucky has six marginal tax brackets, ranging from 2.00% (the lowest Kentucky tax bracket) to 6.00% (the highest Kentucky tax bracket). Each marginal rate only applies to earnings within the applicable marginal tax bracket, which are the same in Kentucky for single filers and couples filing jointly. The Federal Income Tax, by contrast, has different tax brackets for married, single, and Head of Household taxpayers.
Technically, you don't have just one "tax bracket" - you pay all of the Kentucky marginal tax rates from the lowest tax bracket to the tax bracket in which you earned your last dollar. For comparison purposes, however, your Kentucky tax bracket is the tax bracket in which your last earned dollar in any given tax period falls.
You can think of the bracketed income tax as a flat amount for all of the money you earned up to your highest tax bracket, plus a marginal percentage of any amount you earned over that.
You can use the income tax estimator to the left to calculate your approximate Kentucky and Federal income tax based on the most recent tax brackets.
Keep in mind that this estimator assumes all income is from wages, assumes the standard deduction, and does not account for tax credits.
For a more detailed estimate that takes these factors into account, click "View Detailed Estimate" (this will will redirect to an external website).
DeductionsWhen calculating your Kentucky income tax, keep in mind that the Kentucky state income tax brackets are only applied to your adjusted gross income (AGI) after you have made any qualifying deductions.
Qualifying deductions might include an itemized deduction, the Kentucky standard deduction, exemptions for dependants, business expenses, etc.
Remember that Kentucky may have very different deduction laws from the Federal Income Tax, so you may have to write a whole new list of deductions for your Kentucky income tax return.
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Download a .CSV file of the Kentucky income tax brackets |
| Download all 2013 state income tax tables as a PDF |
- The Kentucky tax brackets on this page were last updated from the Kentucky Department of Revenue in November, 2012. Please contact us if any of our Kentucky tax data is incorrect or out of date.
- Kentucky tax return forms and the latest tax tables are available from the Department of Revenue .
- Before the official 2013 Kentucky income tax brackets are released, the brackets used on this page are an estimate based on the previous year's brackets. These numbers are subject to change if new Kentucky tax tables are released.
- The income tax estimator tool is provided by Tax-Rates.org.
Kentucky Income Tax Brackets
