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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.​​​​

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under the authority of the Finance and Administration Cabinet.

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