United States
Kentucky: what the state takes
Kentucky charges its own income tax on top of federal tax. Here is the rate, the return, the date and where the official rules live.
Agency page last read 11 September 2026.

State rate
4%
Flat 4.00% after the standard deduction
Resident return
Form 740
Kentucky Department of Revenue
Due
15 April, following the federal deadline
Weekends and holidays can push it on
Many Kentucky cities and counties charge their own occupational tax.
Try a figure
Yearly income
How you file
Kentucky tax
$2,869
Top state rate you touch
4%
- Kept before federal tax$58,279
- Federal income tax$13,852
- Kentucky tax$2,869
Flat rate of 4% on $71,730 after a $3,270 deduction.
Filing in Kentucky
- Who collects it
- Kentucky Department of Revenue
- Return
- Form 740
- Deadline
- Usually 15 April, following the federal deadline
Federal comes on top
Whatever your state does, the IRS wants Form 1040 by 15 April, plus Social Security and Medicare through your wages or self employment tax. State tax paid can sometimes be deducted federally if you itemise, within a yearly cap.