Kentucky Paycheck Calculator

Updated for 2026 tax year · figures checked on November 3, 2026

Kentucky withholds a flat 3.5% state income tax after a $3,360 standard deduction, and many cities and counties add an occupational license tax, such as Louisville Metro's 2.2% for residents. This Kentucky paycheck calculator, also a salary and take-home pay calculator, shows both next to federal income tax, Social Security and Medicare.

A single filer on a $60,000 salary, paid every two weeks, has a $2,307.69 paycheck and takes home about $1,861.82 before any local tax, or $48,407 a year.

Take-home pay per bi-weekly paycheck

$1,861.82

$48,407.32 a year from $59,999.94 gross pay (26 paychecks)

Take-home 80.7%
Federal income tax 8.4%
Social Security 6.2%
Medicare 1.4%
State income tax 3.3%

Paycheck breakdown per paycheck and per year in Kentucky
Item	Per paycheck	Per year
Gross pay	$2,307.69	$59,999.94
Federal income tax	−$193.08	−$5,020.08
Social Security	−$143.08	−$3,720.08
Medicare	−$33.46	−$869.96
State income tax	−$76.25	−$1,982.50
Take-home pay	$1,861.82	$48,407.32

How we calculated this

Estimates for informational purposes only, based on 2026 withholding rules. Your actual paycheck may differ. This is not tax advice. Report an issue

Kentucky salary calculator: what your result means

Your result is take-home pay after federal taxes, Kentucky income tax and, if you choose one, a local occupational tax. In the $60,000 example, federal income tax is about 8.4% of gross pay, Social Security and Medicare 7.7%, and Kentucky income tax 3.3%.

Kentucky's state tax ignores filing status and dependents, so everyone with the same pay has the same state withholding. Local taxes depend on where you work, and some also on where you live; pick yours under More options.

At $100,000 a year, take-home pay is about $2,915.29 every two weeks, or $75,798 a year. A $40,000 salary paid weekly comes to about $635.35 per paycheck.

How Kentucky taxes your paycheck

Kentucky withholding at a glance
State income tax on wages	Flat 3.5%
State payroll programs withheld from pay	None

Source: Kentucky Department of Revenue, 2026 Kentucky Withholding Tax Formula, 42A003 (TCF)(10-2025) (official document, archived copy dated 2026-10-18)

Employers subtract a standard deduction of $3,360 a year; Kentucky has no withholding allowances.

Employers annualize your pay, subtract the $3,360 standard deduction, apply 3.5% and divide by your pay periods. There are no allowances. Kentucky follows federal rules for pre-tax deductions, so 401(k), cafeteria plan and dependent care deductions lower Kentucky wages.

Because each employer subtracts the full standard deduction, people with two jobs can end up short. Kentucky's formula notes you may need about $117.60 more withheld a year if you get more than one W-2.

Local occupational license taxes

Many Kentucky cities and counties levy an occupational license tax on wages earned there. In Louisville Metro it's 2.2% for people who live and work there and 1.45% for those who only work there; Lexington-Fayette charges a city fee on everyone who works there plus a schools tax for residents.

These taxes use a broader wage base than state tax: 401(k) contributions and cafeteria plan deductions are included, so they don't lower your local tax. The calculator offers Louisville and Lexington; for other places, leave the picker on "No local tax / not sure" and expect a local deduction too.

Things to know about Kentucky paychecks

Local tax includes your 401(k). Kentucky occupational taxes count 401(k), 403(b) and 457 deferrals and Section 125 deductions as compensation. (Source: Kentucky Revised Statutes 67.750, Definitions for occupational license taxes (compensation includes 401(k) and Section 125 reductions))
A second job can leave you short. Each employer subtracts the full standard deduction, so with more than one W-2 you may need extra withholding. (Source: Kentucky Department of Revenue, 2026 Kentucky Withholding Tax Formula, 42A003 (TCF)(10-2025) (official document, archived copy dated 2026-10-18))
Reciprocity with seven states. Residents of Illinois, Indiana, Michigan, West Virginia and Wisconsin, Virginia residents who commute daily, and most Ohio residents can claim exemption from Kentucky withholding. (Source: Kentucky Department of Revenue, Form K-4 Kentucky's Withholding Certificate 2026 (official document, archived copy dated 2026-01-06))

Federal taxes on every paycheck

Every US paycheck has the same three federal deductions, whichever state you work in. Together, Social Security and Medicare are called FICA (Federal Insurance Contributions Act) taxes.

Federal income tax withholding. Withholding is tax your employer takes out of each paycheck and sends to the IRS on your behalf. The amount depends on your pay and your Form W-4, using the IRS method in Publication 15-T. It is an estimate of your yearly tax; you settle the difference when you file your return.
Social Security. 6.2% of your wages, up to the wage base of $184,500 for the year. The wage base is the most pay that Social Security tax applies to.
Medicare. 1.45% of all your wages, with no limit. Once your pay from one employer passes $200,000 in a year, your employer also withholds an extra 0.9% Additional Medicare Tax on the amount above it.

Source: IRS Publication 15 (2026), (Circular E), Employer's Tax Guide.

Ways to change your paycheck

Form K-4 is used to claim exemption from Kentucky withholding or to ask for an extra amount each paycheck; there are no allowances to claim.

Kentucky withholding uses one flat rate, so a bonus is withheld at the same rate as the rest of your pay.

Update your Form W-4. Claiming dependents, checking the Step 2 box or asking for extra withholding changes how much federal tax comes out of each paycheck. The IRS Tax Withholding Estimator can help you fill it in.
Pre-tax deductions. Money you put into a traditional 401(k), an HSA or employer health insurance comes out before federal income tax, so your take-home pay drops by less than the amount you save.
Bonuses. Employers often withhold federal tax on a bonus paid separately at a flat rate. Add a bonus under More options to see it.

Kentucky payroll rules

Minimum wage: $7.25 an hour, the same as the federal minimum. (Source: US Department of Labor, State Minimum Wage Laws (updated July 1, 2026))
Overtime: Time-and-a-half after 40 hours in a workweek. (Source: US Department of Labor, State Minimum Wage Laws (updated July 1, 2026))
How often you must be paid: Employers must pay at least twice a month, covering wages earned up to 18 days before payday. (Source: Kentucky Revised Statutes 337.020, Wages to be paid semimonthly)
Final paycheck: Whether you quit or are discharged, final wages are due by the next normal pay period or 14 days after you leave, whichever is later. (Source: Kentucky Revised Statutes 337.055, Payment of wages to employee who leaves or is discharged)

For employers in Kentucky

State unemployment tax: Employers pay unemployment tax on the first $12,000 of each employee's wages, with new employers at 2.70%. (Source: US Department of Labor, Significant Provisions of State Unemployment Insurance Laws, January 2026)
New hire reporting: Employers must report new hires within 20 days. (Source: US Department of Health and Human Services, Office of Child Support Services, State New Hire Reporting Requirements)
State income tax withholding: Employers register for Kentucky withholding on Form 10A100, the Kentucky Tax Registration Application. Employees can file Form K-4 to claim exemption or ask for extra withholding. (Source: Kentucky Department of Revenue, 42A003 Withholding Kentucky Income Tax Instructions for Employers (March 2026; official document, archived copy dated 2026-07-21))

Employers withhold occupational license taxes for each locality where employees work and file with that city or county, separately from state withholding returns.

Compare Kentucky with neighboring states

Take-home pay on a $60,000 salary, single filer, paid bi-weekly, no pre-tax deductions
			Per paycheck
Tennessee	$0	$50,390	$1,938.07
Ohio	$1,413	$48,977	$1,883.74
Indiana	$1,740	$48,649	$1,871.13
Missouri	$1,872	$48,518	$1,866.07
Kentucky	$1,983	$48,407	$1,861.82
West Virginia	$2,058	$48,332	$1,858.91
Virginia	$2,636	$47,754	$1,836.69
Illinois	$2,825	$47,565	$1,829.41

Paycheck calculators for neighboring states: Illinois, Indiana, Missouri, Ohio, Tennessee, Virginia, West Virginia.

Most-searched state paycheck calculators

Kentucky paycheck FAQ

What is Kentucky's income tax rate in 2026?

3.5% on wages after a $3,360 standard deduction.

How much is Louisville's occupational tax?

2.2% if you live and work in Louisville Metro, 1.45% if you work there but live elsewhere.

Does my 401(k) lower Kentucky local taxes?

No. Occupational license taxes include 401(k) and cafeteria plan deductions in the wages they tax.

When do I get my final paycheck in Kentucky?

By the next normal pay period or 14 days after you leave, whichever is later.

What is the minimum wage in Kentucky?

$7.25 an hour, the federal minimum.

Is overtime taxed more in Kentucky?

No. Overtime is taxed at the same rates as your other wages; a larger paycheck can mean more withholding that period.

Sources and methodology

Every rate and limit on this page comes from the official sources below, checked on 2026-11-03. Read how our paycheck calculator works for the calculation order and its limits.