Kentucky Capital Gains Calculator

Calculate your federal and Kentucky capital gains tax liability

2025

Calculate Your
Kentucky Capital Gains Tax

Kentucky taxes capital gains at a flat rate of 4.5%.

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Kentucky Capital Gains Tax Highlights

Flat 4.5% rate
Same rate for all income levels
No special deductions
y

Enter Your Investment Details

Calculate your capital gains tax for Kentucky

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for Kentucky tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
Kentucky Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How Kentucky Taxes Capital Gains

Kentucky taxes capital gains at a flat rate of 4.5%.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

Kentucky Tax Details

Tax Rate Structure

Flat Rate: 4.50%

Kentucky applies a flat rate to all capital gains regardless of income level.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

Kentucky Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with Kentucky tax professional for complex situations

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Real Estate in Kentucky

Real estate capital gains in Kentucky are subject to both federal and state tax considerations:

Kentucky Real Estate Tax Rate

Real estate capital gains in Kentucky are taxed at a flat rate up to 4.50%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Must meet federal 2-of-5 year ownership/use test

Kentucky State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

• State generally follows federal deferral rules

• May require separate state filing

• Depreciation recapture rules apply

State Advantages

Investment & Tax Services

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Real Estate & Investment Services

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Kentucky Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form 740
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

Tax Professional Services

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Compare Kentucky to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.