Kentucky Income Tax Rate
Single Flat Rate
Kentucky taxes individual income at a single flat rate of 3.50 percent, ranking 35 of 41 among the states that tax income. Fifteen states use a single-rate structure.
What “Single Flat Rate” means
One rate applies to all taxable income, with no brackets rising with earnings.
15 of 50 states are in the same category
Alongside Kentucky: Arizona, Colorado, Georgia, Idaho, Illinois, Indiana, Iowa, Louisiana, Michigan, Mississippi, North Carolina, Ohio, and 2 more.
Source: Tax Foundation · as of January 2026 · last verified October 16, 2026
See every state in our income tax tracker, or everything we track for Kentucky.
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