You can pay Kentucky state taxes three ways: online through the Department of Revenue’s electronic payment system at epayment.ky.gov, by mailing a check or money order to Frankfort, or in person at one of ten Taxpayer Service Centers around the state. Individual income tax for 2025 is due April 15, 2026, and Kentucky applies a flat 3.5% rate to taxable income.1Kentucky Department of Revenue. 2026 Kentucky Withholding Tax Formula2Kentucky.gov. Team Kentucky Announces Important National Changes Affecting Taxpayers Filing April 1-15, 2026 The method you pick matters less than getting the payment in on time and to the right account.
Paying Online
The state’s electronic payment site at epayment.ky.gov handles individual income tax payments and payments toward notices. You can pay by ACH (electronic check) from a checking or savings account, or by credit or debit card.3Kentucky Department of Revenue. Electronic Payment Application
ACH payments carry no extra fee. Credit cards add a 2.75% service fee, and debit cards add 1.5%.4Kentucky Department of Revenue. Enterprise Electronic Payment System Internet User Guide On a $3,000 bill, that’s more than $80 for the credit card convenience. If you owe a large balance, ACH is the obvious pick.
The system prompts you for your identifying details, then your bank or card information. When you submit, you’ll see a confirmation screen with a unique transaction number. Save or print it. That confirmation is your proof if anything goes wrong with the state’s processing.
One boundary: business filers paying sales and use tax, withholding tax, or corporate income tax use a different portal, Kentucky Business One Stop at onestop.ky.gov.5Kentucky Business One Stop. E-Filing and Payment Options Make sure you’re on the right site before entering payment details.
Paying by Mail
Make the check or money order payable to the Kentucky State Treasurer.6Kentucky Department of Revenue. Form 740-V Kentucky Payment Voucher Instructions Write your Social Security Number, the tax year, and “Form 740” on the check itself so the payment can be matched to your account if it gets separated from the voucher. Include Form 740-V in the envelope. Don’t staple or paper-clip the check; the state uses high-speed scanners, and staples jam them.
For a balance due, an estimated payment, or an electronic payment voucher, mail to:
KY Department of Revenue
Frankfort, KY 40619-00087Kentucky Department of Revenue. Individual Income Tax
Returns with a refund or no payment due go to a different address: Kentucky Department of Revenue, Frankfort, KY 40618-0006.7Kentucky Department of Revenue. Individual Income Tax The wrong address won’t void your payment, but it will slow things down. Certified mail near the deadline gets you a tracking number and proof of delivery for a small extra cost.
Paying in Person
Kentucky operates ten Taxpayer Service Centers: Ashland, Bowling Green, Corbin, Florence (Northern Kentucky), Frankfort, Hopkinsville, Louisville, Owensboro, Paducah, and Pikeville.8Kentucky Department of Revenue. Service Centers Bring your completed Form 740-V and your payment during standard business hours. Staff process the transaction and hand you a receipt on the spot.
These centers also handle questions about notices, account balances, and filing issues, so a visit can resolve more than one thing at once. For questions before you go, the Department’s taxpayer assistance line is (502) 564-4581, Monday through Friday, 8 a.m. to 5 p.m. Eastern.2Kentucky.gov. Team Kentucky Announces Important National Changes Affecting Taxpayers Filing April 1-15, 2026
What to Have Ready Before You Pay
Individuals need a Social Security Number. Businesses need their Federal Employer Identification Number, and any Kentucky account numbers tied to the tax type they’re paying.9Kentucky.gov. FAQs – KY Taxpayer Portal A wrong number can strand your payment while the state tries to match it to an account.
Your payment amount is on Line 36 of Form 740, labeled “Amount You Owe.” Line 37 is the refund line; don’t mix them up.10Kentucky Department of Revenue. 2024 Kentucky Individual Income Tax Instructions If you’re paying a notice from the Department, use the total on the notice instead, which already includes any assessed penalties and interest.
For payments that go with an electronically filed return, use Form 740-V, the Kentucky Payment Voucher. Enter the four-digit tax year and tax type code 01 for individual income tax. Matching the tax year to the liability period keeps the state from applying funds to the wrong year.6Kentucky Department of Revenue. Form 740-V Kentucky Payment Voucher Instructions
If You Can’t Pay by April 15
An extension to file is not an extension to pay. Filing Form 740EXT (or relying on your accepted federal Form 4868) gives you more time to submit the return, but any tax owed is still due April 15. Attach a copy of the extension form to your Kentucky return when you eventually file.11Kentucky Department of Revenue. Form 740EXT Application for Extension of Time to File
Send whatever you can by April 15. Late payment penalties run 2% per 30 days (or fraction of 30 days) up to 20%, and interest for 2026 accrues at 9% per year on unpaid tax.12Kentucky Department of Revenue. Penalties, Interest and Fees Interest cannot be waived. A partial payment on time cuts both the penalty base and the daily interest clock.
If you truly can’t pay in full, you can request an installment agreement using Form 12A200 with your proposed monthly payment. Attach it to the front of your return, or call (502) 564-4921, ext. 5354, to arrange payments by credit card or electronic check.13Kentucky Department of Revenue. Kentucky Individual Income Tax Installment Agreement Request The Department expects you to have exhausted other options first, including borrowing from a bank; a preference for spreading out payments doesn’t qualify.14Kentucky Department of Revenue. Individual Income Tax Installment Agreement Request – General Information
Installment plans are expensive. Balances not paid within 60 days pick up a 25% cost-of-collection fee on top of penalties and interest.15Kentucky Department of Revenue. Payment Plans for Qualified Applicants Interest keeps running at 9% throughout the plan.12Kentucky Department of Revenue. Penalties, Interest and Fees For many taxpayers, a personal loan or credit line is cheaper than a state payment plan.
Quarterly Estimated Payments
If you have income that isn’t subject to Kentucky withholding (self-employment, rentals, investment gains), you may owe quarterly estimated payments on Form 740-ES. The requirement applies when you expect more than $5,000 in income without withholding and at least $500 in Kentucky tax after credits.16Kentucky Department of Revenue. Instructions for Filing Estimated Tax Vouchers
For calendar year 2026, the deadlines are:
- First quarter: April 15, 2026
- Second quarter: June 15, 2026
- Third quarter: September 15, 2026
- Fourth quarter: January 15, 2027
These dates come from the Department’s 2026 estimated tax instructions.16Kentucky Department of Revenue. Instructions for Filing Estimated Tax Vouchers If you had zero Kentucky tax liability for the prior full 12-month tax year, you’re off the hook for estimated payments in the current year. Estimated payments can be made through the same online system, by mail with the 740-ES voucher, or at a service center.