Kentucky Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal & Kentucky Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal & Kentucky Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Kentucky State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 15 | Form 740 | Flat 4% rate |
| Corporate Income Tax | April 15 | Form 720 | Flat 5% rate |
| Limited Liability Entity Tax (LLET) | April 15 | Filed with Form 720/720S/765 | Based on gross receipts or gross profits |
| S-Corp Return | March 15 | Form 720S | Pass-through + LLET |
| Partnership Return | March 15 | Form 765 | Pass-through + LLET |
| Sales Tax (Monthly) | 20th of following month | Via Kentucky TAPS | State rate 6% |
| Withholding Tax (Monthly/Quarterly) | Varies by payroll | Form K-1E | Employers |
| Annual Report | June 30 | Filed with Secretary of State | $15 fee |
| Estimated Income Tax (Q1) | April 15 | Form 740-ES / 720-ES | — |
| Estimated Income Tax (Q2) | June 15 | Form 740-ES / 720-ES | — |
| Estimated Income Tax (Q3) | September 15 | Form 740-ES / 720-ES | — |
| Estimated Income Tax (Q4) | January 15, 2027 | Form 740-ES / 720-ES | — |
Quarterly Estimated Tax Deadlines in Kentucky
Kentucky follows the federal estimated tax payment schedule:
Estimated payments are required if you expect to owe $500 or more in Kentucky income tax.
Kentucky-Specific Tax Requirements
Kentucky has a flat individual income tax rate of 4% and a flat corporate income tax rate of 5%. The state also imposes a unique Limited Liability Entity Tax (LLET) on corporations, LLCs, S-corps, partnerships, and LLPs. The LLET is calculated as the lesser of 0.095% of gross receipts or 0.75% of gross profits, with a minimum tax of $175. The LLET can be credited against income tax owed, but the minimum $175 must be paid regardless.
Kentucky's state sales tax rate is 6%, uniform statewide with no local sales taxes. This simplifies compliance for businesses operating across the state. Kentucky expanded its sales tax base in recent years to include more services (vehicle repair, laundry, janitorial, etc.). The economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions.
Annual reports are due June 30 and filed with the Kentucky Secretary of State for a $15 fee. Kentucky requires employers to withhold state income tax. Some cities and counties in Kentucky also levy local occupational license taxes (similar to a local income tax), which businesses must track separately. Louisville and Lexington both have notable local taxes.
What Happens If You Miss a Kentucky Tax Deadline?
Kentucky Department of Revenue
Get Your Books Ready Before Tax Season
Kentucky's LLET adds a layer of complexity since it's based on gross receipts or profits, not just net income. Clean books ensure you calculate the right amount and properly credit it against your income tax.
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