Kentucky State Income Tax Calculator

Quickly estimate your Kentucky state income tax. Designed for residents, nonresidents with KY-source income, and professionals who need a fast, accurate, and accessible way to compute state taxable income, tax due, effective rate, and per‑paycheck breakdowns.

Calculator

Select the filing year you want to estimate. Rates and deductions differ by year.
Gross income includes wages, salaries, tips, taxable interest/dividends, and other income before deductions.
Enter amounts excluded from Kentucky taxable income due to pre‑tax contributions (traditional retirement, HSA, FSA, pre‑tax premiums).
Choose deduction method
Kentucky sets a single standard deduction each year. If you itemize KY deductions, enter the amount below. With Auto‑maximize, we use whichever is larger.
Nonrefundable credits reduce tax but cannot take it below zero (e.g., certain family size or education credits).
Refundable credits can reduce your tax below zero and may result in a refund.
For convenience, we divide the annual state tax evenly by the selected pay periods. Actual withholding can differ.

Results

Tax year —
KY taxable income $0.00
State tax before credits $0.00
Nonrefundable credits applied $0.00
Refundable credits $0.00
Net KY state income tax $0.00
Effective state tax rate 0.00%

Enter values to see your estimate. This tool excludes local occupational taxes and federal taxes.

Data Source and Methodology

Authoritative data are taken from the Kentucky Department of Revenue and Kentucky Revised Statutes (KRS):

Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.

The Formula Explained

$$\text{Taxable Income (TI)}=\max\{0,\; GI - PTD - D\}$$ $$T_{bc} = TI \times r$$ $$\text{NRC}_{\text{applied}}=\min\{ \text{NRC},\; T_{bc} \}$$ $$T_{\text{net}}=\max\{0,\; T_{bc} - \text{NRC}_{\text{applied}} \} - RC$$ $$\text{Effective Rate} = \begin{cases} \dfrac{T_{\text{net}}}{GI} & GI>0 \\ 0 & GI=0 \end{cases}$$ where: GI = Gross Income; PTD = Pre‑Tax Deductions; D = Deduction (standard or itemized); r = KY flat rate; NRC = Nonrefundable Credits; RC = Refundable Credits.

Glossary of Variables

Symbol / Field
Definition
GI — Annual gross income
Total income before deductions (wages, tips, interest, etc.).
PTD — Pre‑tax deductions
Amounts excluded from taxable income due to qualified pre‑tax contributions (401(k), HSA, etc.).
D — Deduction
Either Kentucky’s standard deduction for the year or your itemized KY deductions.
r — KY flat rate
Single statewide rate (2024: 4.0%; 2023: 4.5%).
NRC — Nonrefundable credits
Credits that cannot reduce tax below zero.
RC — Refundable credits
Credits that can reduce tax below zero and may result in a refund.
Effective rate
Net KY tax divided by gross income.

How It Works: A Step‑by‑Step Example

Scenario: Tax year 2024, gross income GI = $60,000; pre‑tax deductions PTD = $3,000; choose the 2024 KY standard deduction D = $3,110; no credits.

  1. Compute taxable income: TI = max(0, 60,000 − 3,000 − 3,110) = $53,890.
  2. Apply KY rate r = 4.0%: T_bc = 53,890 × 0.04 = $2,155.60.
  3. No credits: T_net = $2,155.60. Effective rate = 2,155.60 / 60,000 ≈ 3.59%.
  4. Per‑period example (monthly): 2,155.60 / 12 ≈ $179.63 per month.

Frequently Asked Questions (FAQ)

What is Kentucky’s state income tax rate?

Kentucky uses a single flat rate. For 2024 it is 4.0%. In 2023 it was 4.5%. Rates are specified in KRS 141.020 and may change by legislation.

Does filing status change the rate or brackets?

No. Kentucky applies a flat rate regardless of status. Status can affect other parts of your return such as deductions/credits.

What standard deduction applies?

One amount applies to all filers each year (2024: $3,110; 2023: $2,980). You can itemize instead if that is larger.

Are local occupational taxes included?

No. Local occupational/license taxes vary by city/county and are not included here.

How accurate is the per‑paycheck figure?

It evenly divides the annual estimate by your selected frequency. Actual withholding can differ due to employer settings, local taxes, and rounding.

Is this tool tax advice?

No. It’s for educational estimates only. Consult the Kentucky Department of Revenue or a qualified professional for advice.

Tool developed by Ugo Candido. Content verified by CalcDomain Editorial Team.
Last reviewed for accuracy on: .