Kentucky State Tax Guide

Kentucky state tax rates and rules for income, sales, property, fuel, cigarette, and other taxes that impact residents.

Kentucky state flag for Kentucky state tax guide
(Image credit: Getty Images)

Kentucky State Tax: Overview

Kentucky has a flat personal income tax rate, some local additional taxes on wages, and an inheritance tax. However, the Bluegrass State prevents local governments from adding to the state's comparatively modest sales tax rate. 

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Cigarettes: $1.10 per pack of 25
Snuff$0.19 per unit of 1.5 ounces
Chewing tobaccoApproximately $0.19 for a single unit (net weight less than 4 ounces sold)
Other tobacco products15% of the wholesale price
Vapor products$1.50 per cartridge for closed system, 15% of the wholesale price for other products
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Beer$0.08 per gallon
Wine$0.50 per gallon
Liquor$1.92 per gallon

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Rocky Mengle

Rocky Mengle was a Senior Tax Editor for Kiplinger from October 2018 to January 2023 with more than 20 years of experience covering federal and state tax developments. Before coming to Kiplinger, Rocky worked for Wolters Kluwer Tax & Accounting, and Kleinrock Publishing, where he provided breaking news and guidance for CPAs, tax attorneys, and other tax professionals. He has also been quoted as an expert by USA Today, Forbes, U.S. News & World Report, Reuters, Accounting Today, and other media outlets. Rocky holds a law degree from the University of Connecticut and a B.A. in History from Salisbury University.

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