Kentucky Tax Brackets, Rates and Standard Deductions

Find Kentucky income tax forms, tax brackets and rates by tax year.

If you still need to file a return for a previous tax year, find the Kentucky tax forms below. You can complete and sign the forms here on eFile.com before you mail them to the KY Department of Revenue. For Federal or IRS back taxes access the tax forms here.

Below find links to other important Kentucky income tax return information and other related features (e.g. tax extension, amendment, etc.)

Kentucky Income Tax Returns

Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due

Here you can find how your Kentucky based income is taxed at a flat rate. When you prepare your return on eFile.com this is all calculated for you based on your income.

Kentucky Tax Brackets for Tax Year 2025

2025 Tax Rates will be 4%, they will not have changed from the 2024 tax rate.

Kentucky Tax Brackets for Tax Year 2024

The tax rate for 2024 is 4%, which is 0.5% lower than the tax rate for 2023.

Kentucky Tax Brackets for Tax Year 2023

2023 tax rates were 4.5%, a reduction of 0.5% from the 2022 tax rate.

Kentucky Tax Brackets for Tax Year 2022

Kentucky had a flat income tax of 5% — All earnings were taxed at the same rate, regardless of total income level.

• Income Tax Brackets for Other States: Compare State Tax Brackets, Rates
• For your personal Effective IRS Tax Rate use the RATEucator Tool

Kentucky Standard and Itemized Deductions

The Kentucky standard deductions did increase for 2024 tax year. You can also itemize your Kentucky deductions.

When you prepare and eFile your Tax Return the eFile Tax App will apply the correct standard deductions for you or you can apply the itemized deduction method.

• Other Standard Deductions by State: Compare State Standard Deduction Amounts
• IRS Standard Deduction: Federal Standard Deductions

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