Kentucky DOR: 2026 Standard Deduction Increased to $3,360

revenue.ky.gov

Published September 4th, 2025

Detected March 17th, 2026

Summary

The Kentucky Department of Revenue announced that the 2026 standard deduction has increased to $3,360, a $90 rise due to inflation adjustments. This change will be reflected in 2026 tax forms and should be considered for tax planning.

View original document View source feed page

What changed

The Kentucky Department of Revenue has announced an inflation adjustment to the state's individual standard deduction for the 2026 tax year. The standard deduction will increase by $90 to $3,360, as calculated in accordance with KRS 141.081. This adjustment is a routine annual update based on inflation.

Taxpayers and employers preparing for the 2026 tax year should incorporate this new standard deduction amount into their tax planning and tax form preparation. While no specific compliance deadline is mentioned beyond the effective tax year, this change impacts how individuals will file their state income taxes.

What to do next

Update tax planning for 2026 to reflect the increased standard deduction of $3,360.
Ensure 2026 tax forms accurately incorporate the new standard deduction amount.

Source document (simplified)

Kentucky DOR Announces 2026 Standard Deduction

News
Kentucky DOR Announces 2026 Standard Deduction FRANKFORT, Ky. (September 4, 2025) — Each year, the Kentucky Department of Revenue calculates the individual standard deduction in accordance with KRS 141.081. After adjusting for inflation, the standard deduction for 2026 is $3,360, an increase of $90. This amount will be incorporated into 2026 tax forms and should be used for tax planning in the new year.