2025 Kentucky State Tax Deadlines
Kentucky Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Kentucky, you might be required to file Kentucky State taxes. Kentucky maintains a progressive income tax system with rates ranging from 2% to 5% based on income levels. Due to severe storms and flooding that began on February 14, 2025, Kentucky taxpayers received federal disaster relief, which extended many deadlines to November 3, 2025.
Kentucky business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Kentucky must file and pay Corporate Income Taxes by April 15, 2025.
DISASTER RELIEF EXTENSION: Due to severe storms, Kentucky taxpayers have until November 3, 2025, to file Corporate income tax returns.
Filing requirements include:
- Complete Form 720 (Kentucky Corporation Income Tax and LLET Return)
- File online with Kentucky's Electronic Filing System
- File by mail must be postmarked by the due date
- Payment must be made by the original deadline to avoid interest
Extension to file taxes in Kentucky for 2025
The Extension Deadline for Kentucky Corporate income tax returns is October 15, 2025, under normal circumstances, but the disaster relief extension extends this to November 3, 2025. Kentucky automatically grants a six-month extension on filing Corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due by the original deadline.
Pass-through entities
Kentucky S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Kentucky by March 15, 2025.
DISASTER RELIEF EXTENSION: Due to severe storms, Kentucky taxpayers have until November 3, 2025, to file pass-through entity returns.
Required forms include:
- Form 720S – S Corporation Income Tax Return
- Form 765 – Partnership Income Tax Return
Extension to file S Corporations and Partnerships taxes in Kentucky for 2025
The Extension Deadline for Kentucky S Corporations and Partnerships returns is September 15, 2025, under normal circumstances, but the disaster relief extension extends this to November 3, 2025. Kentucky automatically grants extensions on filing pass-through entity tax returns. This is an extension to FILE, not an extension to PAY—payment is still due by the original deadline.
Kentucky Individual tax considerations for 2025
Filing requirements and income thresholds
Kentucky Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status and age.
The 2025 filing requirements include:
- Single taxpayers under 65 - $13,850
- Married filing jointly under 65 - $27,700
- Head of household under 65 - $20,800
- Additional amounts for taxpayers 65 and older
Estimated tax deadline for Kentucky 2025
DISASTER RELIEF EXTENSION: Estimated tax payments typically due April 15, June 16, and September 15, 2025, have been extended to November 3, 2025.
Standard estimated tax payments are due:
- April 15, 2025 (extended to November 3, 2025)
- June 15, 2025 (extended to November 3, 2025)
- September 15, 2025 (extended to November 3, 2025)
- January 15, 2026
Individual tax deadline for Kentucky 2025
DISASTER RELIEF EXTENSION: Due to severe storms, Kentucky taxpayers have until November 3, 2025, to file Individual income tax returns.
- Original deadline: April 15, 2025
- Extended deadline: November 3, 2025 (due to severe storms)
Kentucky accepts electronic filing through its Electronic Filing System, significantly saving time and processing efforts.
Extension to file taxes in Kentucky for 2025
The Extension Deadline is October 15, 2025, under normal circumstances, but the disaster relief extension provides until November 3, 2025, to file your Kentucky Individual Income tax return. Kentucky automatically grants a six-month extension on filing personal income taxes without requiring separate extension forms.
What Kentucky tax professionals need to know
Several key considerations make Kentucky's tax landscape unique for 2025. Kentucky's progressive income tax system ranges from 2% to 5% based on income levels. The State offers various tax credits and business incentives for economic development.
Disaster relief provisions
Due to the severe storms in February 2025, the entire state of Kentucky qualifies for federal disaster relief. However, Kentucky state law does not provide relief for interest payments on late state tax payments. An interest rate of 10% will be charged on unpaid state taxes after the original due date.
Electronic filing requirements
Kentucky encourages electronic filing for faster processing:
- Kentucky's Electronic Filing System for businesses and Individuals
- Free electronic filing options available
- Automatic confirmation of receipt
Limited Liability Entity Tax (LLET)
Kentucky imposes a Limited Liability Entity Tax on corporations, limited liability companies, and Partnerships. The minimum LLET is $175, with higher amounts based on gross receipts.
Kentucky's unique tax features for 2025
Military pay exemptions
Kentucky provides favorable treatment for military personnel:
- Military retired pay up to $31,110 for 2025 is exempt
- Active-duty military pay may qualify for exemptions
- National Guard and reserve pay receives preferential treatment
Retirement income benefits
Kentucky offers generous retirement income exclusions:
- Up to $31,110 of retirement income is exempt for taxpayers 65 and older
- Government retirement benefits often receive a full exemption
- Private retirement income may qualify for partial exemptions
Income tax reciprocity
Kentucky has income tax reciprocity agreements with several neighboring states, which means residents working across state lines may avoid double taxation on wage income earned in reciprocal states.
Coal severance tax considerations
Kentucky's coal industry faces specific tax obligations, including severance taxes, which can affect business operations and Individual income for those employed in coal-related industries.
Sources
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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