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.

A state map on a desk beside a stack of tax forms

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
Two bills, not one. Federal is the same wherever you live, state is not.

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
Kentucky Department of Revenue

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.