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UNITED STATES / KENTUCKY / TAX TABLES / 2026

Kentucky tax tables 2026

The figures set by or for Kentucky for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.

In force
2026-01-01 to 2026-12-31
Currency
USD
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Income tax

Income tax

Kentucky income tax brackets: All filing statuses

State taxable income, per yearRate
Over $03.5%

Source: Kentucky Department of Revenue, 42A003 (3-26) Withholding Kentucky Income Tax — Instructions for Employers (revised March 2026), sec. III · retrieved 2026-10-16

Kentucky income tax: key figures

ItemValue
TypeFlat rate
Flat rate3.5%
Top rate3.5%
Standard deduction: All filing statuses$3,360

Source: Kentucky Department of Revenue, 42A003 (3-26) Withholding Kentucky Income Tax — Instructions for Employers (revised March 2026), sec. III · retrieved 2026-10-16

Employee

Employee contributions

Kentucky supplemental (bonus) withholding

ItemValue
Supplemental rateNone published: bonuses are withheld with regular wages

Source: Kentucky Department of Revenue, 42A003 (3-26) Instructions for Employers, Taxable/Exempt Chart · retrieved 2026-10-16

Kentucky local income taxes

ItemValue
Louisville Metro (Jefferson County) (city)Non-residents: 1.45%. Basis: all wages2.2%
Lexington-Fayette (city)Non-residents: 2.25%. Basis: all wagesSource: lexingtonky.gov · retrieved 2026-10-162.25%

Local taxes the calculators support, each with its own official source. Rates are for residents unless a non-resident rate is given.

Source: Occupational License Tax Regulations of the Louisville/Jefferson County Metro Revenue Commission (adopted Dec. 16, 2025, effective Jan. 1, 2026), §1.02 · retrieved 2026-10-16

Employer

Employer costs

Kentucky state unemployment insurance (employer)

ItemValue
Taxable wage base (per employee, per year)$12,000
New employer rate2.7%
Experience-rated range: lowest0.3%
Experience-rated range: highest9%

Kentucky's base new-employer rate from the U.S. Department of Labor's 2026 summary. State surcharges, if any, are not included.

Source: Kentucky Office of Unemployment Insurance, Employer Guide 2026 · retrieved 2026-10-20

All United States tax tables 2026 →

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The same figures as JSON or CSV, with effective dates and a source for each one. Free under CC BY 4.0 with the credit “Data by CalcBloc (calcbloc.com/data)”: API documentation.

Official sources

  1. revenue.ky.gov42A003 (TCF)(10-2025) 2026 Kentucky Withholding Tax Formula · retrieved 2026-10-16
  2. revenue.ky.gov42A003 (TCF)(12-2024) 2025 Kentucky Withholding Tax Formula · retrieved 2026-10-16
  3. revenue.ky.gov42A003 (3-26) Withholding Kentucky Income Tax — Instructions for Employers · retrieved 2026-10-16
  4. louisvilleky.govOccupational License Tax Regulations (2026) · retrieved 2026-10-16
  5. lexingtonky.govOccupational license fee: rates and current forms · retrieved 2026-10-16
  6. apps.legislature.ky.govKRS 67.750 Definitions for KRS 67.750 to 67.790 · retrieved 2026-10-16
  7. ui.ky.govKentucky Office of Unemployment Insurance, Employer Guide 2026 · retrieved 2026-10-20

How every figure is checked: methodology. All datasets: CalcBloc data.