Kentucky Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for Kentucky. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
Kentucky uses a 3.5% rate and $3,360 standard deduction for supported statuses. Personal credits precede the nonrefundable family size credit. Its 2026 basis uses KRS 141.066 and the HHS guidelines available June 30; the 2026 agency rounded-dollar table is unverified. Separate/combined returns, other state adjustments and other credits are excluded.
| Taxable Income | Rate |
|---|---|
| All taxable income | 3.5% |
Sales Tax
Qualifying food for human consumption is exempt; prepared food and vending sales have exceptions. Qualifying prescription drugs are exempt. Combined rates shown are population-weighted July 1, 2026 estimates; actual item and local rates vary.
Kentucky's top income tax rate is 3.5% for tax year 2026. Its combined state and local sales tax averages 6.0% (July 1, 2026 population-weighted estimate).
What is Kentucky's income tax rate?
Kentucky levies a flat income tax of 3.5% on taxable income for 2026. Kentucky uses a 3.5% rate and $3,360 standard deduction for supported statuses. Personal credits precede the nonrefundable family size credit. Its 2026 basis uses KRS 141.066 and the HHS guidelines available June 30; the 2026 agency rounded-dollar table is unverified. Separate/combined returns, other state adjustments and other credits are excluded.
Does Kentucky tax groceries?
Qualifying food for human consumption is exempt from Kentucky’s 6% sales tax. Prepared food and vending sales have exceptions.
Will Kentucky's tax rate decrease further?
Kentucky’s rate is 3.5% for tax year 2026. Later reductions depend on applicable law and revenue-related conditions; this overview does not assume that a proposed or conditional future reduction has taken effect.
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