Kentucky estimated tax due dates for 2026
Kentucky estimated income tax payments for tax year 2026 are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. That matches the federal schedule. Below: who has to pay, how to avoid an underpayment penalty and where to pay, with the official source.
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Kentucky estimated tax?
In most cases, you must pay estimated tax for 2026 if both of the following apply: 1) You expect to owe at least $500 in tax for 2026, after subtracting your withholding and refundable credits. 2) You expect your withholding and refundable credits to be less than the smaller of: (a) 90% of the tax to be shown on your 2026 tax return; or (b) 100% of the tax shown on your 2025 tax return (2025 return must cover all 12 months). If the amount of estimated tax for the year is $500 or less, no payment is required.
How do you avoid a Kentucky underpayment penalty?
Smaller of 90% of 2026 tax (66 2/3% farmers/fishermen) or 100% of 2025 tax; substitute 110% for 100% if 2025 Kentucky AGI was more than $150,000 ($75,000 if 2026 status is married filing separately). Not required if you had no Kentucky tax liability for a full 12-month 2025. If the requirement arises after Sept. 1, 2026, the January voucher is not required if the 2026 return is filed and tax paid by February 1, 2027.
Are there local estimated payments?
Kentucky city/county occupational license taxes (e.g., Louisville Metro, Lexington-Fayette) are administered locally and are not paid with state estimated tax.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Kentucky figures its own tax, so the state amount is separate.
