Kentucky
Kentucky paycheck calculator
Kentucky cut its flat rate to 3.5% on January 1, 2026, after a $3,360 standard deduction that is not doubled for a joint return (married filing separately is modeled with $6,720, matching the published note). The state piece got simpler. The local piece did not: many Kentucky cities and counties levy an occupational or income tax that is not in the named local list.
Louisville, Lexington, and smaller cities often show a local percent on the stub. Enter that figure as a custom local rate rather than hoping Louisville is assumed. Leaving local blank is correct only when you truly have no occupational tax.
A traditional 401(k) reduces the Kentucky state base here. Federal brackets and FICA still dwarf 3.5% for most salaries — until you stack a 1–2% local occupational tax on top and the combined bite looks less “low tax South” than the headline rate suggested.
Example take-home
| Salary | Federal | FICA | State | Payroll | Local | Net / year | Net / check |
|---|---|---|---|---|---|---|---|
| $40,000.00 | $2,620.00 | $3,060.00 | $1,282.40 | $0.00 | $0.00 | $33,037.60 | $1,270.68 |
| $60,000.00 | $5,020.00 | $4,590.00 | $1,982.40 | $0.00 | $0.00 | $48,407.60 | $1,861.82 |
| $80,000.00 | $8,770.00 | $6,120.00 | $2,682.40 | $0.00 | $0.00 | $62,427.60 | $2,401.05 |
| $100,000.00 | $13,170.00 | $7,650.00 | $3,382.40 | $0.00 | $0.00 | $75,797.60 | $2,915.29 |
| $150,000.00 | $24,734.00 | $11,475.00 | $5,132.40 | $0.00 | $0.00 | $108,658.60 | $4,179.18 |
Loading the 2026 calculator…
What this page includes
- Federal income tax using the 2026 standard deduction and Rev. Proc. 2025-32 brackets
- Social Security (6.2% up to $184,500) and Medicare (1.45%, plus Additional Medicare when wages clear the filing-status threshold)
- Kentucky: flat state income tax at 3.5%
- No employee state disability / paid-leave premium modeled for this state yet
- Local wage tax only if you select a city/county or enter a custom percent
Local tax
Kentucky can have local wage taxes in some places. This page leaves local tax off until you select a named jurisdiction or enter a custom percent.
What is not included
Credits, itemized deductions, multi-state credits, property tax, sales tax, and unsourced local rates are not included. Employer payroll tables can differ from this annualized estimate. This Kentucky page does not invent taxes that are missing from the 2026 data files.
Questions
What is Kentucky’s state rate in 2026?
A flat 3.5% after a $3,360 standard deduction (not doubled for joint filers in this table).
Why isn’t Louisville tax on the state page?
Occupational and city taxes vary and are not named in the launch local file. Enter your stub’s percent as a custom rate.
Did Kentucky just cut the rate?
Yes. It moved from 4% to 3.5% at the start of 2026. Older calculators may still show 4%.
Nearby
Compare · Bonus · Hourly · All states · Local taxes
Sources
- IRS newsroom, tax year 2026 inflation adjustments (Rev. Proc. 2025-32)
- Rev. Proc. 2025-32 (PDF)
- Tax Foundation, 2026 federal income tax brackets
- IRS Publication 15-T, Federal Income Tax Withholding Methods
- SSA, Contribution and benefit base
- IRS Publication 15 (Circular E), Employer's Tax Guide
- IRS, Questions and answers for the Additional Medicare Tax
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- IRS, state government websites index
See a rate that looks wrong? The sources and the gaps are public.