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Kentucky Paycheck Calculator 2026

Estimate your 2026 Kentucky take-home pay from salary or hourly wages. This calculator uses Kentucky's new 3.5% flat rate and $3,360 standard deduction, adds Louisville, Lexington or your own local occupational tax rate, and handles federal W-4 withholding, Social Security, Medicare and pre-tax deductions. Kentucky tax shows up as state withholding (SIT) on your pay stub.

Written by Rachel Brooks, Tax Forms and W-2 Content Specialist. Updated September 24, 2026. Every example is checked by hand against the 2026 Kentucky formula.

Calculate Take-Home Pay Kentucky Payroll Guide
Gross pay$2,307.69
Pay frequencyBiweekly
Taxes & deductionsCurrent
Federal income tax$193.08
Social Security + Medicare$176.54
Kentucky income tax (3.5%)$76.25
Estimated net pay$1,861.82

Example: $60,000 salary, paid biweekly, federal Single, no local occupational tax, no voluntary deductions.

Flat 3.5% Kentucky tax2026 formula plus local occupational tax
Federal W-4 + FICA2026 brackets, $184,500 wage base
Salary or hourlyWeekly, biweekly, semimonthly and monthly pay

Kentucky Paycheck Calculator

Pay details
Pay details
Pay type
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Federal Form W-4
Federal Form W-4
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Need the form itself? Use our Form W-4 generator.

Kentucky Form K-4 and local tax
Kentucky Form K-4 and local tax
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Kentucky withholds 3.5% of annualized wages after a $3,360 standard deduction; K-4 has no allowances. Local tax is applied to gross pay at the rate you pick; check your city or county if it isn't listed.

Deductions
Deductions
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$
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Advanced payroll fields
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2026 calculation methodology

Federal withholding uses the 2026 federal brackets and standard deduction for your Form W-4 filing status, with Step 2(c), Step 3 and Step 4 inputs. Kentucky withholding follows the Department of Revenue's 2026 formula: annualized wages minus the $3,360 standard deduction, times 3.5%, divided by pay periods, plus any K-4 extra amount. Local occupational tax is the rate you choose times gross pay. Social Security is 6.2% up to $184,500 and Medicare is 1.45%, plus 0.9% above $200,000. See the worked example and test cases below.

What You Should Know About Kentucky Paychecks

Kentucky cut its flat income tax to 3.5% on January 1, 2026, down from 4%. Employers annualize your wages, subtract the $3,360 standard deduction, take 3.5% and divide by your paychecks. On a $60,000 salary that's $76.25 per biweekly paycheck.

Most Kentucky workers also pay a local occupational license tax to the city or county where they work, withheld by the employer on gross pay. In Louisville it's 2.2% for residents and 1.45% for nonresidents; in Lexington it's 2.25%. That can add more than half again to your state tax.

Kentucky's Form K-4 has no allowances, so everyone's state withholding is figured the same way. The minimum wage is $7.25.

3.5% 2026 flat income tax rate

Down from 4% in 2025.

$3,360 Standard deduction

Built into every Kentucky withholding calculation.

2.2% Louisville resident local tax

2.25% in Lexington; rates vary by city and county.

Kentucky Paycheck Taxes at a Glance

Here's everything that can come out of a Kentucky paycheck in 2026 and which payroll taxes the employer pays instead. For more on the federal lines, see our FICA tax guide.

Kentucky employee paycheck items in 2026
Paycheck item 2026 treatment Employee deduction?
Federal income taxBased on wages, pay frequency and Form W-4Yes
Social Security6.2% up to the 2026 wage base of $184,500Yes
Medicare1.45% of all wages, plus 0.9% Additional Medicare above $200,000Yes
Kentucky income tax3.5% of annualized wages after the $3,360 standard deductionYes
Local occupational license taxSet by the city or county where you work; 2.2% Louisville residents, 2.25% LexingtonUsually
State disability or paid leaveNone in KentuckyNo
Unemployment insuranceEmployer-paid on the first $12,000 of wagesNo

Kentucky Local Occupational Taxes: What They Cost

Kentucky is one of the few states where cities and counties tax wages directly. The tax is usually called an occupational license tax or fee, it's based on where you work, and your employer withholds it on gross pay. Here's what the largest ones cost on a $60,000 biweekly salary.

Local occupational tax on a $60,000 salary, biweekly (2026)
Where you work Local rate Local tax per paycheck Take-home pay
No local tax0%$0.00$1,861.82
Louisville Metro, nonresident1.45%$33.46$1,828.36
Louisville Metro, resident2.2%$50.77$1,811.05
Lexington-Fayette2.25%$51.92$1,809.90
How Louisville's rate breaks down: Residents pay 1.25% to Louisville Metro, 0.2% for the Transit Authority of River City and 0.75% school board tax, for 2.2%. Nonresidents skip the school tax and pay 1.45%. Many other Kentucky cities and counties charge their own rates, some with separate school taxes. If yours isn't listed, pick Other in the calculator and enter the rate from your city or county. Local taxes are generally charged on gross compensation, so a 401(k) usually doesn't lower them.

Kentucky's 2026 Rate Cut: 4% to 3.5%

Kentucky has been lowering its flat rate in steps. For 2026 the rate fell half a point and the standard deduction went up with inflation.

Kentucky withholding in 2025 and 2026, $60,000 salary, biweekly
Item 2025 2026
Income tax rate4.0%3.5%
Standard deduction$3,270$3,360
Kentucky tax per paycheck$87.28$76.25
Kentucky tax per year$2,269$1,982
What it means: About $11 more per biweekly paycheck, or roughly $287 a year, at $60,000. Your K-4 doesn't need to change; employers applied the new formula on January 1, 2026.

Form K-4: Exemptions, Extra Withholding and Two Jobs

Kentucky's Form K-4 has no allowances. You use it only to ask for extra withholding or to claim an exemption. Here's how each choice changes a $60,000 biweekly paycheck.

Effect of K-4 choices on Kentucky withholding, $60,000 salary, biweekly (2026)
K-4 choice Kentucky tax per paycheck Take-home pay
Standard (no changes)$76.25$1,861.82
Plus $10 extra withholding$86.25$1,851.82
Exempt (qualifying employee)$0.00$1,938.07
Who can claim exemption: The 2026 K-4 allows exemption if you had no Kentucky tax liability last year and expect none this year (for example, household income under $15,650 for a family of one); if you're a nonresident earning wages at Fort Campbell; if you're a qualifying military spouse; or if you live in Illinois, Indiana, Michigan, West Virginia or Wisconsin, in Virginia and commute daily, or in Ohio and meet the Ohio conditions. Two jobs? Each employer subtracts the full $3,360 standard deduction, so the Department of Revenue suggests about $117.60 a year of extra withholding for each additional W-2.

What Kentucky Tax Really Costs by Salary

State tax only, single filer, biweekly pay and no local tax. Add your local rate on top: 2.2% of gross pay in Louisville adds $50.77 per paycheck at $60,000.

Kentucky withholding by salary (2026)
Salary Kentucky tax per paycheck Kentucky tax per year Share of gross pay With Louisville resident tax, per paycheck
$30,000$35.86$9323.11%$61.24
$40,000$49.32$1,2823.21%$83.17
$50,000$62.78$1,6323.26%$105.09
$60,000$76.25$1,9823.30%$127.02
$75,000$96.44$2,5073.34%$159.90
$100,000$130.09$3,3823.38%$214.71
$120,000$157.02$4,0833.40%$258.56
$150,000$197.40$5,1323.42%$324.32

Kentucky Paycheck Tax Compared With Other States

The same $60,000 biweekly paycheck, filing single, run through our other state calculators with their default settings.

State and local income tax on a $60,000 salary, biweekly, single (2026)
State Income tax per paycheck Income tax per year
Kentucky (Louisville resident)$127.02$3,303
Illinois$114.23$2,970
Indiana (Marion County)$112.78$2,932
Virginia$101.38$2,636
Kentucky (no local tax)$76.25$1,982
Tennessee$0.00$0
Keep the whole picture in mind: Kentucky's state rate is low, but local occupational tax can push a Louisville or Lexington paycheck above most neighboring states. Tennessee has no income tax on wages at all.

Kentucky Salary Calculator: Take-Home Pay Examples for 2026

Biweekly pay, no pre-tax deductions and no local tax. Single filers use federal Single; married filers use Married Filing Jointly. Kentucky tax is the same for both because the K-4 has no filing status. Subtract your local rate times gross pay if you work in a city or county that charges one. To convert pay first, use our salary to hourly calculator, or model a raise with the pay raise calculator.

Kentucky take-home pay by annual salary (biweekly, no local tax, 2026)
Annual salary Single annual net Single avg. monthly net Married annual net Married avg. monthly net
$30,000$25,353$2,113$26,773$2,231
$40,000$33,038$2,753$34,878$2,906
$50,000$40,723$3,394$42,763$3,564
$60,000$48,408$4,034$50,588$4,216
$75,000$59,085$4,924$62,115$5,176
$100,000$75,798$6,316$81,328$6,777
$120,000$89,167$7,431$96,697$8,058
$150,000$108,659$9,055$118,053$9,838

How to Calculate Your Kentucky Paycheck

A Kentucky paycheck goes from gross pay to take-home pay in four steps. The Kentucky step has a state tax and, for most workers, a local tax, which this calculator runs for you.

1

Calculate gross pay

Divide salary by pay periods, or multiply the hourly rate by regular hours and add overtime at 1.5 times the rate after 40 hours in a week.

4

Calculate Kentucky and local tax

Annualize Kentucky wages, subtract $3,360, multiply by 3.5% and divide by pay periods. Add your local occupational rate times gross pay, then subtract post-tax deductions.

Kentucky Withholding Worked Example: $60,000 Salary, Biweekly

Here's the 2026 Department of Revenue formula run by hand for the paycheck at the top of this page: a $60,000 salary, biweekly pay and no pre-tax deductions, plus what Louisville's resident tax adds.

Step-by-step 2026 Kentucky withholding on a $60,000 biweekly salary
Step Calculation Result
1. Annualize wages$2,307.69 times 26$59,999.94
2. Subtract the standard deduction$59,999.94 minus $3,360$56,639.94
3. Apply the 3.5% rate$56,639.94 times 0.035$1,982.40 per year
4. Convert to the pay period$1,982.40 divided by 26$76.25 per paycheck
5. Louisville resident tax (if it applies)$2,307.69 times 2.2%$50.77 per paycheck
What it means for take-home pay: Gross pay of $2,307.69 minus $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare and $76.25 Kentucky income tax leaves $1,861.82. A Louisville resident also pays $50.77 local tax, for $1,811.05.

Kentucky Minimum Wage and Overtime in 2026

Kentucky's minimum wage is $7.25 an hour, the same as the federal rate, but its overtime law has a rule most states don't.

Kentucky minimum wage and pay rules
Rule Amount or requirement What it means for a paycheck
Minimum wage$7.25 an hour$290 weekly gross at 40 hours; $7.89 Kentucky tax; about $259.92 take-home before local tax
Tipped employees$2.13 cash wage for employees with more than $30 a month in tips, with tips bringing pay to $7.25Tips are taxable wages and are withheld on
Overtime1.5 times the regular rate after 40 hours in a workweekEnter overtime hours in hourly mode
Seventh-day rule1.5 times the regular rate for the seventh day worked in a workweek, if weekly hours go over 40Count those hours as overtime
Overtime example: $20 an hour for 80 regular and 10 overtime hours is $1,900 gross. Kentucky withholding is $61.98 and take-home pay is $1,548.52 before any local tax. To total a week of punches first, use our time card calculator with overtime.

For more on how deductions change taxable wages, see our pre-tax vs. post-tax deductions guide.

Kentucky Paycheck Tax Calculator: How Kentucky Withholding Works

A Kentucky paycheck calculator has to get two taxes right: the 3.5% state tax and the local occupational tax where you work. On your pay stub the state tax usually appears as SIT or KY state withholding, and the local tax as a separate line with the city or county name. Our pay stub abbreviations list explains the other codes.

Federal Withholding for Kentucky Paychecks

Federal withholding uses your Form W-4 and the 2026 federal brackets. The calculator supports filing status, Step 2(c), Step 3 credits and Step 4(a), 4(b) and 4(c). If you claim the new overtime or tips deductions, our W-4 Step 4(b) worksheet guide shows how to enter them, and our 2026 federal tax withholding guide covers the rest.

Working Across State Lines

Kentucky has reciprocity with Illinois, Indiana, Michigan, West Virginia and Wisconsin, with Virginia for daily commuters and with qualifying Ohio residents. Those workers claim exemption on the K-4 and pay their home state instead, but local occupational tax where they work can still apply. Commuters from Tennessee and Missouri pay Kentucky tax on Kentucky wages.

Bonuses

Bonuses are subject to Kentucky withholding at 3.5%, local occupational tax, federal withholding (usually a flat 22% on separately paid bonuses) and FICA. See why bonuses are taxed so high.

Employer Payroll Costs in Kentucky

Employers pay state unemployment tax on the first $12,000 of each employee's wages in 2026. Most new employers pay 2.7% and new construction employers 9%; experienced rates run from 0.3% up to 9%. Employers also pay their share of Social Security and Medicare and federal unemployment tax. None of it comes out of your pay. At year-end, our W-2 form generator can use the same wage and withholding totals.

Why Your Actual Kentucky Paycheck May Differ

This calculator is a close estimate, not your employer's payroll run. Local taxes vary by city, county and school district, and some cities cap or define taxable wages differently. Benefit elections, year-to-date wages and a 27th biweekly payday in some years can also move the result a little. Three-paycheck months change monthly cash flow but not the tax on each check. For a full checklist, see why your paycheck is lower than expected.

Official 2026 Kentucky Payroll Sources

Payroll facts on this page are checked against the 2026 Kentucky withholding formula, the 2026 Form K-4, Louisville Metro Revenue Commission, Lexington-Fayette occupational license fee rates and IRS Publication 15-T for 2026. Reviewed September 24, 2026.

Kentucky Paycheck Calculator by Pay Frequency

This page also works as a weekly, biweekly, semimonthly or monthly Kentucky payroll calculator. The annual salary stays the same, but gross pay and withholding on each check change with the number of pay periods. See our pay period guide for how the schedules differ.

52Weekly$930.92 net
26Biweekly$1,861.82 net
24Semimonthly$2,016.98 net
12Monthly$4,033.97 net
1Annual$48,408 net
Figures use a $60,000 salary, federal Single, no local tax and no voluntary deductions. Kentucky tax is $38.12 weekly, $76.25 biweekly, $82.60 semimonthly and $165.20 monthly.

How We Test This Kentucky Paycheck Calculator

Every scenario below was run through the calculator on this page on September 24, 2026 and checked by hand against the Kentucky Department of Revenue's 2026 withholding formula and each city's published rate. The Kentucky column is state plus local tax. Scenarios are biweekly unless noted.

Kentucky paycheck test cases, checked September 24, 2026 (per paycheck)
Scenario Gross pay Federal income tax Kentucky state + local tax Take-home pay
$30,000, no local tax$1,153.85$54.62$35.86$975.10
$60,000, no local tax$2,307.69$193.08$76.25$1,861.82
$60,000, Louisville resident (2.2%)$2,307.69$193.08$127.02$1,811.05
$60,000, Louisville nonresident (1.45%)$2,307.69$193.08$109.71$1,828.36
$60,000, Lexington-Fayette (2.25%)$2,307.69$193.08$128.17$1,809.90
$60,000, $10 K-4 extra$2,307.69$193.08$86.25$1,851.82
$60,000, K-4 exempt$2,307.69$193.08$0.00$1,938.07
$60,000, $150 401(k)$2,307.69$175.08$71.00$1,735.07
$60,000, $150 401(k), Louisville resident$2,307.69$175.08$121.77$1,684.30
$60,000, $100 Section 125$2,307.69$181.08$72.75$1,784.97
$60,000, Married Filing Jointly$2,307.69$109.23$76.25$1,945.67
$45,000, Head of Household, $2,200 W-4 credit$1,730.77$0.00$56.05$1,542.31
$100,000, no local tax$3,846.15$506.54$130.09$2,915.29
$150,000, no local tax$5,769.23$951.31$197.40$4,179.18
$20 an hour, 80 hours plus 10 overtime$1,900.00$144.15$61.98$1,548.52
$7.25 an hour, 40 hours, weekly$290.00$0.00$7.89$259.92
Update log: September 24, 2026: rewrote this page and fixed the calculator. The old version treated Kentucky as a state with no income tax and showed $0 Kentucky withholding, which was wrong. The calculator now applies the 2026 3.5% rate and $3,360 standard deduction, and lets you add Louisville, Lexington or any local occupational tax rate. We added the local tax table, the 2026 rate cut, K-4 guidance, a state comparison, a worked example and the test cases above. We re-check this page whenever the Kentucky Department of Revenue publishes a new formula, and at least once a year each January.

2026 Tax Data This Calculator Uses

Here's every rate and limit behind the numbers on this page and where it comes from, so you can check them yourself.

Tax rates and limits used by the Kentucky paycheck calculator
Item 2026 value used Source
Federal income tax withholding2026 brackets and standard deductions for Form W-4IRS Publication 15-T (2026)
Social Security6.2% up to $184,500 in wagesSocial Security Administration
Medicare1.45% of all wages, plus 0.9% above $200,000IRS Publication 15 (2026)
Kentucky withholding3.5% after the $3,360 standard deduction2026 Kentucky withholding formula
K-4 exemptionsLow income, Fort Campbell, military spouse, reciprocal states2026 Form K-4
Louisville Metro2.2% residents; 1.45% nonresidentsLouisville Metro Revenue Commission
Lexington-Fayette2.25%Lexington-Fayette Urban County Government
Minimum wage$7.25; $2.13 tipped cash wage; seventh-day overtime ruleKentucky wage and hour law (KRS 337)
Unemployment taxEmployer-paid on the first $12,000 of wages; 2.7% for most new employersKentucky Office of Unemployment Insurance
Spotted something that looks wrong? Tell us through the editorial contact form with the inputs you used, and we'll re-check the calculation. This page is written by Rachel Brooks and follows the research and review process on our editorial team page. ePayStubs isn't affiliated with the IRS or the Commonwealth of Kentucky.

Kentucky Paycheck Calculator FAQ

Does Kentucky have a state income tax?
Yes. Kentucky has a flat income tax of 3.5% for 2026, down from 4% in 2025. Employers subtract the $3,360 standard deduction from annualized wages, take 3.5% of the rest and divide by the number of paychecks.
How much tax is taken out of a Kentucky paycheck?
On a $60,000 salary paid biweekly, filing single with no local tax, $445.87 comes out of each $2,307.69 paycheck: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare and $76.25 Kentucky income tax. That leaves $1,861.82. Working in Louisville as a resident adds $50.77 of local occupational tax.
What is the Kentucky occupational license tax?
It's a local tax on wages charged by many Kentucky cities and counties, withheld by your employer on top of state tax. Louisville Metro charges 2.2% for residents and 1.45% for nonresidents, and Lexington-Fayette charges 2.25%. Rates in other cities and counties vary.
How did the 2026 rate cut change my paycheck?
Kentucky's rate dropped from 4% to 3.5% on January 1, 2026, and the standard deduction rose from $3,270 to $3,360. On a $60,000 salary, Kentucky tax fell from $87.28 to $76.25 per biweekly paycheck, about $287 a year.
Does Kentucky use allowances on Form K-4?
No. The K-4 has no allowances. Everyone gets the same $3,360 standard deduction in the withholding formula. The form is only for claiming an exemption or asking for extra withholding.
I have two jobs. Why do I owe Kentucky tax?
Each employer subtracts the full $3,360 standard deduction, but you only get it once on your return. The Department of Revenue says you may need about $117.60 a year of extra withholding for each additional W-2.
I live in another state and work in Kentucky. Is Kentucky tax withheld?
Residents of Illinois, Indiana, Michigan, West Virginia and Wisconsin, Virginia residents who commute daily, and qualifying Ohio residents can claim exemption on Form K-4. Local occupational taxes can still apply where you work.
What is Kentucky's minimum wage in 2026?
Kentucky's minimum wage is $7.25 an hour, with a $2.13 cash wage for tipped employees who get more than $30 a month in tips. Kentucky also requires time and a half for the seventh day worked in a workweek in some cases.
Are 401(k) contributions pre-tax in Kentucky?
Yes, for state tax. A $150 biweekly 401(k) contribution on a $60,000 salary cuts Kentucky withholding from $76.25 to $71.00. Local occupational taxes are generally charged on gross compensation, so a 401(k) usually doesn't lower them.
Do employees pay Kentucky unemployment tax?
No. Employers pay Kentucky unemployment insurance on the first $12,000 of each employee's wages in 2026, with a 2.7% rate for most new employers. It isn't deducted from pay.
How do I calculate take-home pay in Kentucky?
Start with gross pay and subtract pre-tax deductions. Figure federal withholding and FICA. Then annualize your Kentucky wages, subtract $3,360, multiply by 3.5% and divide by your paychecks. Add any local occupational tax on gross pay and subtract post-tax deductions last.

Kentucky Payroll Resources

Kentucky Paystub Generator

Create a Kentucky pay stub with federal tax, FICA, state and local withholding.

Form W-4 Generator

Prepare the federal withholding form behind your paycheck calculation.

W-2 Form Generator

Create a W-2 from year-end wage and withholding totals.

Helpful Guides

SIT or SWT on a Pay StubState withholding explained Gross Pay vs Net PayUnderstand the difference FICA Tax ExplainedSocial Security and Medicare Pre-Tax vs Post-TaxHow deductions change take-home pay

Ready to put your Kentucky numbers on a pay stub?

Use the same gross pay, federal tax, FICA, Kentucky and local withholding and deduction details with our paystub generator to create a Kentucky pay stub.

Build My Kentucky Pay Stub

Written by: Rachel Brooks, Tax Forms and W-2 Content Specialist. Last updated: September 24, 2026. Checked against the Kentucky Department of Revenue 2026 withholding formula and Form K-4, Louisville Metro and Lexington-Fayette rate notices and IRS Publication 15-T (2026).

Disclaimer: Estimates are for educational use and aren't tax or legal advice. Actual payroll withholding depends on the employee's Form W-4, Form K-4, work location, year-to-date wages, benefits, deductions and employer payroll system. For more Kentucky payroll details, see our Kentucky Payroll Guide.

Official sources: 2026 Kentucky withholding formula · 2026 Form K-4 · Louisville Metro · IRS Publication 15-T (2026). Reviewed September 24, 2026.

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