2026 Kentucky Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Kentucky in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Kentucky State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | ∞ | 3.50% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 5.00%
- Federal Standard Deduction (Single)
- $16,100
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Kentucky — 2026
OfficialValues verified2026 rate, deduction, and bill citation are all independently verified against the enrolled HB 1 (2025) text (Acts Ch. 1) -- not a 2025 carry-forward.
- Rate bracketsTier 2 · Official restatement
- Standard deductionNot separately cited
- Capital gainsTier 2 · Official restatement
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Corporate rate · confirmed
Flat 5% rate in effect since 2018, no scheduled change mentioned.
Cited for Rate brackets, Capital gains · confirmed
Enacted bill: 'Reduces the individual income tax rate from four percent to 3.5 percent for taxable years beginning on or after January 1, 2026.'
Cited for Rate brackets, Corporate rate · confirmed
Corroborating aggregator: Kentucky's 2026 individual income tax rate is 'a flat 3.50 percent.'
How we rate sources — tiers are derived from what published the document, not from our confidence in it.