State Reference · Tax Year 2026
Kentucky (KY)
Flat 4.0% (2026 scheduled 3.5%)
Kentucky Department of Revenue · Main form: Form 740 · Due April 15, 2027
Rates & brackets
Top rate3.5% (verify — statutory trigger-based cuts)
Standard deduction$3,270 single/MFJ each (indexed)
Filing logistics
Main formForm 740
Filing dueApril 15, 2027
E-file portalMyTaxes
AgencyKentucky Department of Revenue
Major credits
- Family Size Tax credit
- Education tuition credit
Sales & property tax
Sales tax6% state (no local); expanded to select services
Property taxLocally assessed; homestead exemption for 65+
Preparer notes
- Rate cuts depend on revenue triggers — confirm 2026 rate before filing.
- Pension exclusion up to $31,110.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.