Kentucky payroll · Updated November 6, 2026
Kentucky paycheck calculator for 2026
See what comes out of a Kentucky paycheck: federal income tax, Social Security, Medicare, Kentucky’s flat 3.5% income tax for 2026 after a $3,360 standard deduction, and local occupational license tax where you work. Enter a salary, an hourly rate or one paycheck.
Calculate my take-home payCalculate your Kentucky take-home pay
Take-home pay per paycheck
$1,861.82
$48,407 a year
| Paycheck | Year | |
|---|---|---|
| Gross pay | $2,307.69 | $60,000 |
| Federal income tax | -$193.08 | -$5,020 |
| Social Security (6.2%) | -$143.08 | -$3,720 |
| Medicare (1.45%) | -$33.46 | -$870 |
| Kentucky income tax (3.5%) | -$76.25 | -$1,983 |
| Take-home pay | $1,861.82 | $48,407 |
2026 estimate for one paycheck, using the IRS percentage method and Kentucky’s withholding formula. Your employer's payroll may differ by a few cents to a few dollars. Not tax advice.
What comes out of a Kentucky paycheck
| Deduction | Rate | Applies to |
|---|---|---|
| Federal income tax | 10% to 37% | Wages after the W-4 standard amount, by filing status |
| Social Security | 6.2% | Wages up to $184,500 for 2026 |
| Medicare | 1.45%, plus 0.9% over $200,000 | All wages, no cap |
| Kentucky income tax (3.5%) | 3.5% flat | Wages minus the $3,360 standard deduction |
| Local occupational tax | Set locally (2.2% Louisville residents, 2.75% Lexington residents) | Pay for work done in the taxing city or county |
Example: $60,000 a year, paid every two weeks
| Line | Per paycheck | Year |
|---|---|---|
| Gross pay ($60,000 ÷ 26) | $2,307.69 | $60,000 |
| Federal income tax | −$193.08 | −$5,020 |
| Social Security (6.2%) | −$143.08 | −$3,720 |
| Medicare (1.45%) | −$33.46 | −$870 |
| Kentucky income tax (3.5%) | −$76.25 | −$1,983 |
| Take-home pay | $1,861.82 | $48,407 |
How Kentucky withholding works
Kentucky’s rate fell to 3.5% for 2026, from 4% in 2024 and 2025 and 4.5% in 2023, under budget-reserve triggers in state law that can cut it again from 2027. Withholding annualizes your wages, subtracts the $3,360 standard deduction once for the year, takes 3.5% and divides by your pay periods. There are no allowances: Form K-4 is needed only to claim an exemption, such as living in a reciprocal state, or to ask for extra withholding.
Kentucky unemployment insurance is paid by employers and cannot be deducted from wages.
Local occupational license taxes
Many Kentucky cities and counties levy an occupational license tax on pay for work done there, and state law requires employers to withhold it. In Louisville Metro, residents pay 2.2% (the Metro tax, TARC and the school boards) and nonresidents who work there 1.45%, according to Louisville Metro’s published rates. Lexington-Fayette charges 2.25% on pay earned in the county, and Fayette County residents add 0.5% for the public schools, 2.75% in all. Use the other-locality option for anywhere else.
Your federal withholding and Form W-4
Federal withholding is separate from the state’s and depends on your Form W-4: your filing status, the Step 2 box if you have two jobs or both spouses work, and the Step 3 amount for children and other dependents. Pre-tax 401(k), 403(b) and cafeteria-plan health premiums come out before income tax is figured. If you are paid on a 1099 instead of a W-2, nothing is withheld; use the self-employment tax calculator and plan for estimated payments.
Questions
How much is taken out of a $60,000 paycheck in Kentucky?
For a single person paid every two weeks with no W-4 adjustments, no local tax, about $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare and $76.25 Kentucky income tax come out of each $2,307.69 paycheck, leaving about $1,861.82.
What is the Kentucky income tax rate for 2026?
A flat 3.5%, down from 4%. Withholding uses a $3,360 standard deduction for 2026.
What is the Louisville occupational tax rate?
2.2% for Louisville Metro residents and 1.45% for nonresidents who work in Louisville Metro, per its published rates.
What is the minimum wage in Kentucky?
$7.25 an hour, the same as the federal minimum, unchanged since July 1, 2009.
Why is my paycheck different from this calculator?
Payroll systems round differently, and paychecks can include things this calculator leaves out: overtime, bonuses withheld at the flat supplemental rate, after-tax deductions, extra withholding on your W-4, or W-4 Step 4 adjustments.
Owe at tax time, or getting too much back?
We prepare federal returns for clients in every state and can tell you how to set your W-4 so next year comes out closer. We work remotely through a secure portal, by phone or video.
Tax preparation serviceWhere these rules come from
- Kentucky Department of Revenue: 2026 Kentucky Withholding Tax Formula (PDF)
- Kentucky Department of Revenue: Employer withholding instructions 42A003 (PDF)
- Lexington-Fayette: Occupational license fee rates
- Fayette County Public Schools: Occupational tax
- IRS Publication 15-T (2026): Federal Income Tax Withholding Methods
- IRS Topic 751: Social Security and Medicare withholding rates
Related
- Paycheck calculators for other states
- Kentucky income tax
- What is FICA tax? Rates for 2026 and 2027
- Federal tax brackets for 2026 and 2027
- Self-employment tax calculator
- Illinois paycheck calculator
USTAXX prepares tax returns and offers tax planning. We are not a CPA firm and do not represent clients before the IRS. This page is general information, not tax advice for your situation.