Kentucky Paycheck Calculator 2026: Take-Home Pay

How Kentucky taxes your paycheck

Kentucky's flat individual income tax rate dropped to 3.5% for 2026, from 4% in 2025, under the revenue-trigger rate reduction enacted in HB 1 (2025). The Department of Revenue indexed the standard deduction to $3,360 for 2026, up $90 from $3,270. Kentucky has no personal exemption; instead it offers small personal tax credits for age 65+, blindness and National Guard members.

2026 Kentucky income tax rate

Taxable income (single)	Rate
Over $0	3.5%

Deduction or credit	Single	Married	Head of household
Standard deduction	$3,360	$3,360	$3,360
Personal exemption	$0	$0	$0

Local income taxes

Many Kentucky cities and counties, and some school districts, levy occupational license taxes on wages earned within their boundaries. For example, Lexington-Fayette Urban County Government charges a 2.25% occupational license fee on compensation; Louisville Metro and other jurisdictions have their own rates. Pick your city in the calculator to include it.

City or area	Rate	Applies to
Bowling Green (City occupational license fee of 2.0% on wages for work done inside city limits, for wages from Jan 1, 2024 (previously 1.85%). Warren County's 1% tax applies only to work outside city limits, so the two never stack. Residents of the Warren County Public Schools district also owe a 0.5% school occupational tax, which is not included here; it does not apply to the Bowling Green Independent district.)	2%	Wages
Covington (Combined 3.1497% for work done in Covington = City of Covington payroll license fee 2.45% + Kenton County occupational fee 0.6997%. Kenton County states that work in Covington is also subject to the county fee. Both apply only to wages up to the Social Security wage base ($184,500 in 2026). Both are based on where the work is done, not where you live.)	3.1497%	Wages
Lexington-Fayette (Lexington-Fayette Urban County Government occupational license fee of 2.25% on compensation for work done in Fayette County, paid by residents and nonresidents alike. LFUCG lists no separate county or school levy on wages.)	2.25%	Wages
Louisville Metro (Combined resident occupational license tax of 2.2% = Louisville Metro 1.25% + TARC transit 0.20% + school boards 0.75% (the school portion applies only to Jefferson County residents). Nonresidents pay 1.45%. The tax applies to wages for work done in Louisville Metro/Jefferson County, so a resident's pay for work outside the county is not taxed.)	2.2%	Wages
Owensboro (Combined 2.78% for work done in Owensboro = City of Owensboro occupational license fee 1.78% + Daviess County occupational license fee 1% (1% since Jan 1, 2022; 0.70% before). The county ordinance taxes all work in the county and gives no credit for the city fee. Both are based on where the work is done, not where you live.)	2.78%	Wages

In Kentucky, these taxes depend on where you work, not where you live. Sources: Louisville Metro Revenue Commission, W-1 tax form instructions, LFUCG, Occupational license fee rates and current forms, LFUCG, Division of Revenue, Bowling Green Code of Ordinances (current through Apr 21, 2026), Sec. 18-2.02, Warren County Treasurer, Bowling Green/Warren County local occupational taxes, City of Owensboro, Business license information and forms (occupational license fee 1.78%), Owensboro Code of Ordinances, Sec. 16-23 (version Sep 17, 2026), Daviess County Code of Ordinances, Sec. 110.17, City of Covington, Tax and licenses (withhold 2.45%), Kenton County, 2026 Kenton County and Cities Rates (July-December 2026), Kenton County, Occupational Business License Guide.

Take-home pay in Kentucky at common salaries

Single filer, 2026 rules, no pre-tax deductions or local taxes.

Salary	Federal tax	FICA	Kentucky taxes	Take-home	Biweekly
$30,000	$1,420	$2,295	$932	$25,353	$975
$40,000	$2,620	$3,060	$1,282	$33,038	$1,271
$50,000	$3,820	$3,825	$1,632	$40,723	$1,566
$60,000	$5,020	$4,590	$1,982	$48,408	$1,862
$75,000	$7,670	$5,738	$2,507	$59,085	$2,273
$100,000	$13,170	$7,650	$3,382	$75,798	$2,915
$150,000	$24,734	$11,475	$5,132	$108,659	$4,179

How Kentucky compares

At a $60,000 salary, Kentucky ranks #25 of 51 for take-home pay. The table below shows the states closest in take-home pay.

$48,524

$48,506

$48,505

$48,408

Montana

$48,327

Wisconsin

$48,320

Idaho

$48,318

Minimum wage in Kentucky

The Kentucky minimum wage is $7.25 an hour as of July 1, 2009. A full-time minimum wage job pays $15,080 a year before taxes and about $13,516 after taxes. See the full Kentucky minimum wage guide for tipped wages and scheduled increases.

What this calculator does not include

Ignores the Family Size Tax Credit for low-income households, the $40 personal tax credits, and local occupational license taxes. Married couples may file separately on a combined return so that each spouse claims the $3,360 standard deduction; the simple model gives a joint return a single deduction. The calculator also leaves out dependents, tax credits, additional withholding on your W-4 and non-wage income. Your employer's withholding can differ from your final tax bill.

Frequently asked questions

Does Kentucky have a state income tax?

Yes. Kentucky taxes wages at a flat 3.5% for 2026. Your employer withholds it from each paycheck along with federal taxes.

How much is $60,000 after taxes in Kentucky?

A single filer earning $60,000 in Kentucky keeps about $48,408 a year, or $4,034 a month, in 2026. That ranks 25 of 51 for take-home pay at that salary.

Does Kentucky have local income taxes?

What is the minimum wage in Kentucky?

The minimum wage in Kentucky is $7.25 an hour as of July 1, 2009. Full time, that is $15,080 a year before taxes and about $13,516 after taxes for a single filer.

Kentucky Paycheck Calculator (2026)