State Income Tax
Kentucky imposes a state income tax using a flat rate of 3.5% on all taxable income regardless of income level. The filing deadline is 2026-04-15. Social Security benefits are exempt from Kentucky state income tax. Retirement income is generally taxable. Social Security exempt; up to $31,110 of pension/retirement income may be excluded.
Retirement Income Details
Social Security exempt; up to $31,110 of pension/retirement income may be excluded.
Does Kentucky have a state income tax?
Yes. Kentucky has a state income tax with a flat rate of 3.5%.
What is the Kentucky income tax rate?
Kentucky uses a flat tax rate of 3.5% on all taxable income. This means all taxpayers pay the same rate regardless of how much they earn.
Is Social Security taxed in Kentucky?
No. Kentucky does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.
Is retirement income taxed in Kentucky?
Yes. Kentucky generally taxes retirement income. Social Security exempt; up to $31,110 of pension/retirement income may be excluded.
When is the Kentucky income tax filing deadline?
The Kentucky state income tax filing deadline is 2026-04-15. You can file and pay through the official Kentucky Department of Revenue portal.
What is the standard deduction in Kentucky?
Kentucky's standard deduction is $3,270 for single filers and $3,270 for married filing jointly.
How does Kentucky income tax compare to neighboring states?
Kentucky's top rate of 3.5% is relatively low compared to most states. Use the comparison table above to see how neighboring states compare.
Official Payment Portal
Kentucky Department of Revenue
Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.