All states

Kentucky

Flat rate

Notes

  • Kentucky levies a single flat rate of 4.0% (2025) on Kentucky taxable income — no brackets, same rate for every filing status and income level. / 肯塔基州对州应税收入征收 4.0%（2025 年）的单一统一税率——没有累进税档，所有报税身份和收入水平税率相同。
  • The flat rate is being ratcheted down 0.5 points at a time when revenue triggers are met: 4.5% (2023) → 4.0% (2024–2025) → 3.5% (2026, set by 2025 HB 1). / 当满足财政触发条件时，统一税率每次下调 0.5 个百分点：4.5%（2023）→ 4.0%（2024–2025）→ 3.5%（2026 年，由 2025 年 HB 1 确定）。
  • Kentucky standard deduction is a flat $3,270 (2025), inflation-indexed and the same for every filing status (KRS 141.081). / 肯塔基州标准扣除额为固定 3,270 美元（2025 年），按通胀指数化，所有报税身份相同（KRS 141.081）。
  • Kentucky itemized deductions (Schedule A) allow only home mortgage interest, investment interest, charitable contributions, and minor 'other' items — there is NO taxes-paid section, so property tax and state/local income tax are NOT deductible. / 肯塔基州的分项扣除（Schedule A）只允许住房抵押贷款利息、投资利息、慈善捐款和少量“其他”项目——没有“已缴税款”栏目，因此房产税和州/地方所得税均不可抵扣。
  • Kentucky starts from FEDERAL AGI and conforms to the federal pre-tax 401(k) and HSA treatment, so its taxable income begins at federal AGI with no add-backs. / 肯塔基州从联邦 AGI 起算，并遵循联邦的税前 401(k) 和 HSA 处理，因此应税收入直接从联邦 AGI 开始，无需加回。
  • Not modelled: Kentucky's Family Size Tax Credit (a low-income credit phasing out above ~133% of the federal poverty line) and other credits, because the shared input lacks the fields they require. / 未建模：肯塔基州的家庭规模税收抵免（在约 133% 联邦贫困线以上逐步取消的低收入抵免）及其他抵免，因为共享输入缺少所需字段。

Sources