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Kentucky Income Tax (2026)

Info: Kentucky's flat individual income tax rate is 3.5% for tax years beginning on or after January 1, 2026, down from 4%, under 2025 House Bill 1.

InfoVerified Jul 28, 2026

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Kentucky's flat individual income tax rate is 3.5% for tax years beginning on or after January 1, 2026, down from 4%, under 2025 House Bill 1. No further cut has been enacted for 2027 — the 2026 General Assembly did not act, so the rate stays at 3.5% for the tax year beginning January 1, 2027.

Official source: apps.legislature.ky.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Income Tax in states bordering Kentucky

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

IllinoisInfo
Flat 4.95% individual income tax.
Verified May 31, 2026 · Source: tax.illinois.gov · Full Illinois rule →
IndianaInfo
Flat 2.95% for 2026, reduced from 3.00% effective Jan 1, 2026; scheduled to fall to 2.90% in 2027. Counties also levy local income taxes.
Verified May 31, 2026 · Source: in.gov · Full Indiana rule →
MissouriInfo
Graduated, topping out at 4.70% on Missouri taxable income over about $9,436 for 2026 (the 2025 threshold was about $9,191); rates run 2.00%–4.70% in 0.50% steps. Brackets are indexed for inflation each year.
Verified Jul 30, 2026 · Source: dor.mo.gov · Full Missouri rule →
OhioInfo
Flat 2.75% for 2026 (income at/below $26,050 owes $0); Ohio completed its move to a flat tax in 2026.
Verified May 31, 2026 · Source: tax.ohio.gov · Full Ohio rule →
TennesseePermitted
No state individual income tax — 0% on wages and investment income (the Hall tax on interest/dividends was fully repealed in 2021).
Verified May 31, 2026 · Source: tn.gov · Full Tennessee rule →
VirginiaInfo
Graduated; top rate 5.75% (brackets 2% / 3% / 5% / 5.75%, top rate starts at $17,000).
Verified May 31, 2026 · Source: tax.virginia.gov · Full Virginia rule →
West VirginiaInfo
Graduated; top rate 4.58% as of Jan 1, 2026 (cut from 4.82%; brackets 2.11% to 4.58%).
Verified May 31, 2026 · Source: tax.wv.gov · Full West Virginia rule →

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