Kentucky Statutes

Code Section
141.020, et seq.

Who is Required to File
Residents, nonresidents on net income from businesses, trade, professions or other activities carried on in the state or tangible or intangible property located in the state

Rate
First $3,000, 2%; Next $1,000, 3%; Next $1,000, 4%; Next $3,000, 5%; Over $8,000, 6%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes


Inside Kentucky Statutes