Changeflow GovPing Tax Kentucky DOR Announces 2025 Standard Deduction
Routine Notice Amended Final

Kentucky DOR Announces 2025 Standard Deduction

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Published August 20th, 2024
Detected March 17th, 2026
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Summary

The Kentucky Department of Revenue announced that the state's individual standard deduction for the 2025 tax year will be $3,270. This represents an inflation adjustment and an increase of $110 from the previous year.

What changed

The Kentucky Department of Revenue has announced the standard deduction amount for the 2025 tax year, which is set at $3,270. This figure is calculated annually in accordance with KRS 141.081 and reflects an inflation adjustment, resulting in a $110 increase from the prior year.

This updated standard deduction amount should be used by taxpayers for tax planning purposes for the upcoming tax year and will be incorporated into 2025 tax forms. Employers should ensure their payroll systems and tax guidance reflect this change for employee tax planning.

What to do next

  1. Update tax planning for 2025 based on the new standard deduction amount.
  2. Ensure tax forms and systems incorporate the $3,270 standard deduction for the 2025 tax year.

Source document (simplified)

Kentucky DOR Announces 2025 Standard Deduction

  • News
  • Kentucky DOR Announces 2025 Standard Deduction ​

Kentucky DOR Announces 2025 Standard Deduction

FRANKFORT, Ky. (August 20, 2024) — 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 2025 is $3,270, an increase of $110. This amount will be incorporated into 2025 tax forms and should be used for tax planning in the new year.​

Source

Tax
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Classification

Agency
State DOR
Published
August 20th, 2024
Instrument
Notice
Legal weight
Non-binding
Stage
Final
Change scope
Minor

Who this affects

Applies to
Employers Taxpayers
Geographic scope
State (Kentucky)

Taxonomy

Primary area
Taxation
Operational domain
Compliance
Topics
Individual Income Tax

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