Ky.gov   An Official Website of the Commonwealth of Kentucky

Tax Rate Schedules

Rate Schedule
Calendar YearSchedule in Effect
2019A
2018B
2017D
2016E
2015E
2014E
2013E
2012E
2011E
2010E
2009E

Tax Rate Schedules

ReserveTrust FundABCDE
RatioAdequacy Rate     
8.0% and over0.000%0.30%0.40%0.50%0.60%1.00%
7.0% but under 8.0%0.000%0.40%0.50%0.60%0.80%1.05%
6.0% but under 7.0%0.008%0.50%0.60%0.70%0.90%1.10%
5.0% but under 6.0%0.208%0.70%0.80%1.00%1.20%1.40%
4.6% but under 5.0%0.508%1.00%1.20%1.40%1.60%1.80%
4.2% but under 4.6%0.808%1.30%1.50%1.70%2.10%2.30%
3.9% but under 4.2%1.008%1.50%1.70%2.20%2.40%2.70%
3.6% but under 3.9%1.308%1.80%1.80%2.40%2.60%3.00%
3.2% but under 3.6%1.508%2.00%2.10%2.50%2.70%3.10%
2.7% but under 3.2%1.608%2.10%2.30%2.60%2.80%3.20%
2.0% but under 2.7%1.708%2.20%2.50%2.70%2.90%3.30%
1.3% but under 2.0%1.808%2.30%2.60%2.80%3.00%3.40%
0.0% but under 1.3%1.907%2.40%2.70%2.90%3.10%3.50%
-0.5% but under 0.0%6.500%6.50%6.75%7.00%7.25%7.50%
-1.0% but under -0.5%6.750%6.75%7.00%7.25%7.50%7.75%
-1.5% but under -1.0%7.000%7.00%7.25%7.50%7.75%8.00%
-2.0% but under -1.5%7.250%7.25%7.50%7.75%8.00%8.25%
-3.0% but under -2.0%7.500%7.50%7.75%8.00%8.25%8.50%
-4.0% but under -3.0%7.750%7.75%8.00%8.25%8.50%8.75%
-6.0% but under -4.0%8.250%8.25%8.50%8.75%9.00%9.25%
-8.0% but under -6.0%8.500%8.50%8.75%9.00%9.25%9.50%
Less than -8.0%9.000%9.00%9.25%9.50%9.75%10.00%