Kentucky Paycheck Calculator 2026
Kentucky cut its flat income tax to 3.5% for 2026, but local occupational license taxes can add another two percent or more.
Your details
Estimated take-home pay (Bi-weekly (every 2 weeks))
$2,272.50
$59,085 per year · 78.8% of gross
Deduction breakdown (per paycheck)
- Gross pay
- $2,884.62
- − Federal income tax
- $295.00
- − Social Security (FICA)
- $178.85
- − Medicare (FICA)
- $41.83
- − Kentucky state income tax
- $96.44
- Take-home pay
- $2,272.50
Estimate for 2026 using the rules on our methodology page. It is not tax advice; your employer's withholding and your return can differ.
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Create a pay stub from these numbersHow taxes work in Kentucky
Kentucky levies a flat state income tax of 3.5%. Unlike a progressive system, the same rate applies to all of your taxable income rather than rising as you earn more.
Kentucky applies a standard deduction of about $3,360 for single filers before the tax is calculated.
On top of this 3.5% state tax, every Kentucky paycheck also has federal income tax and FICA (6.2% Social Security plus 1.45% Medicare) withheld.
What changes a Kentucky paycheck?
The Kentucky Department of Revenue's 2026 withholding formula (42A003) applies a 3.5% rate after a $3,360 standard deduction, and both figures are the same for every filing status. The rate was 4.0% in 2025. Kentucky adjusts the standard deduction each year, so the number changes annually.
The larger difference for many workers is a local occupational license tax charged by cities and counties on wages earned there. Louisville Metro's combined rate is 2.2% and Lexington-Fayette County charges 2.25%, and both are withheld by the employer. This calculator does not include them, so a paycheck in either city will be lower than the estimate.
If you have more than one employer, the state's instructions say to withhold an extra $117.60 because the standard deduction can be used only once. The estimate assumes a single job and ignores dependents.
Example: take-home pay on $60,000 in Kentucky
Here's how a $60,000 salary breaks down for a single filer paid bi-weekly in Kentucky. After all taxes, take-home pay is about $48,408 per year — 80.7% of gross. Adjust the calculator above for your own numbers.
| Line item | Per year | Per paycheck |
|---|---|---|
| Gross pay | $60,000 | $2,308 |
| − Federal income tax | $5,020 | $193 |
| − Social Security (FICA) | $3,720 | $143 |
| − Medicare (FICA) | $870 | $33 |
| − Kentucky state income tax | $1,982 | $76 |
| Take-home pay | $48,408 | $1,862 |
Estimate for a single filer, 2026 tax year, no pre-tax deductions. Figures are rounded. See our methodology for assumptions.
Take-home pay at other salaries in Kentucky
Single filer, paid every two weeks, 2026 rules, no pre-tax deductions.
| Salary | KY tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $40,000 | $1,282 | $33,038 | $1,271 |
| $60,000 | $1,982 | $48,408 | $1,862 |
| $85,000 | $2,857 | $65,770 | $2,530 |
| $120,000 | $4,082 | $89,168 | $3,430 |
Kentucky income tax rates used for 2026
Single
| Taxable income | Rate |
|---|---|
| All taxable income | 3.5% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| All taxable income | 3.5% |
- Standard deduction: $3,360 single, $3,360 married filing jointly.
Sources and limitations
The 2026 Kentucky tax inputs on this page are based on Kentucky tax source. The estimate covers federal income tax, state income tax, Social Security, and Medicare. It does not include local taxes, state disability or unemployment withholding, tax credits, pre-tax benefits, or employer-specific deductions.
Review the full calculation methodology and tax sources.
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Frequently asked questions
Does Kentucky have a state income tax?
Kentucky charges a flat 3.5% state income tax, withheld on top of federal income tax and FICA.
What is the Kentucky income tax rate?
Kentucky uses a single flat rate of 3.5% on taxable income. The same rate applies regardless of how much you earn.
How much is taken out of a paycheck in Kentucky?
Federal income tax, Social Security (6.2%), and Medicare (1.45%) are withheld nationwide. In addition, Kentucky withholds state income tax as described above. Use the calculator on this page for an estimate based on your salary.