Kentucky Quarterly Tax Calculator 2026
Rates reviewed · Kentucky Department of Revenue
Kentucky has a flat 4.5% income tax rate. Local occupational taxes may also apply. Quarterly payments required if annual liability exceeds $500.
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Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.
Kentucky quarterly tax questions
How much is the quarterly tax for freelancers in Kentucky?
Freelancers in Kentucky pay federal self-employment tax (15.3% of net self-employment income), federal income tax at their bracket, and Kentucky income tax of 4.5% flat. This calculator applies 4.5% as a representative Kentucky rate for freelancer-level income; the top marginal rate is 4.5% flat.
When are quarterly estimated taxes due in Kentucky for 2026?
Kentucky follows the federal estimated tax schedule for 2026 — Q1: April 15, 2026, Q2: June 16, 2026, Q3: September 15, 2026, Q4: January 15, 2027. The Q3 payment is due September 15, 2026.
Do I have to make Kentucky estimated tax payments?
Kentucky requires estimated payments once you expect to owe $500 or more in state income tax for the year. The state form is Form 740-ES. Payments can be made online through Kentucky One Stop. Filing and paying federal estimated tax does not cover the state amount — they are separate payments.
Where do I pay Kentucky estimated taxes online?
Kentucky accepts online estimated tax payments through Kentucky One Stop, run by the Kentucky Department of Revenue. Federal payments go through IRS Direct Pay or EFTPS separately.
What happens if I underpay estimated taxes in Kentucky?
The IRS charges an underpayment penalty based on the amount underpaid and the number of days late. Paying at least 90% of this year's tax or 100% of last year's (110% if your AGI exceeded $150,000) meets the federal safe harbour. Kentucky applies its own interest and penalty on late or short state payments.
State payments are administered by the Kentucky Department of Revenue via Kentucky One Stop.
Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.