Tax year 2026 · Updated October 4, 2026

Kentucky Paycheck Calculator

Kentucky's flat rate dropped to 3.5% for 2026, and many cities and counties, including Louisville and Lexington, levy occupational taxes on wages.

Kentucky paycheck calculator

Estimates for tax year 2026. Results update as you type.

Pay type

SalaryHourly

Annual salary (gross, before taxes)

Pay frequency

Filing status (Form W-4, Step 1)

K-4 additional withholding per paycheck

The extra amount agreed with your employer on Form K-4. This calculator assumes you are not exempt from Kentucky withholding.

Local occupational taxLouisville Metro: 2.2% for residents or 1.45% for nonresidents working there. Lexington-Fayette: 2.25%. Presets assume all pay is earned in the selected jurisdiction; local exclusions and work allocation may change taxable pay.Selected rate: 0%

Local taxable pay per paycheck (optional)

Defaults to gross pay before retirement and Section 125 deductions. Enter your payroll’s local taxable amount when work allocation or other rules change the base; zero is an explicit zero-wage override.

W-4 details, retirement and benefits

My current federal W-4 claims exemption

Use an existing qualifying election on Form W-4. Federal income-tax withholding, including extras, becomes $0. FICA and state deductions remain separate. Eligibility is not checked.

Step 2(c) box is checked (two jobs, or spouse also works)

Step 3: dependents credit (annual $)

$2,200 per qualifying child under 17, $500 per other dependent.

Step 4(c): extra withholding per paycheck

Step 4(a): other annual income

Step 4(b): deductions beyond the standard deduction

401(k) / 403(b) contribution

Percent of gross pay, pre-tax (traditional).

Health premiums, HSA, FSA per paycheck

Section 125 items also reduce Social Security and Medicare wages.

After-tax deductions per paycheck

Roth 401(k), union dues, garnishments.

Blank adjustments count as 0 unless another default is stated. Pay, hours and an active custom rate need a value; enter 0 when appropriate.

Estimated take-home pay every two weeks$1,861.83$48,407.60 per year · $4,033.97 per month

Kentucky payroll withholding. The state income-tax line uses the Kentucky employer formula and your K-4 extra amount for regular pay. The annual amount projects those paycheck estimates over a year; it does not calculate your final state tax bill.

Annual and monthly figures assume the entered pay repeats for a full year. Wage caps are averaged across those paychecks; year-to-date pay and deductions are not tracked.

Estimated tax share

19.3%

Federal marginal rate

12%

Kentucky marginal income-tax rate

3.50%

Line	Per paycheck	Full-year projection
Gross pay	$2,307.69	$60,000.00
Pre-tax retirement	$0.00	$0.00
Health, HSA, FSA (pre-tax)	$0.00	$0.00
Federal income-tax withholding	$193.08	$5,020.00
Social Security (6.2%)	$143.08	$3,720.00
Medicare (1.45%)	$33.46	$870.00
Kentucky withholding	$76.25	$1,982.40
Local income tax	$0.00	$0.00
After-tax deductions	$0.00	$0.00
Take-home pay	$1,861.83	$48,407.60

Estimated tax share is the displayed federal withholding, FICA, state/local tax estimate and state payroll deductions divided by gross pay. Benefit deductions are excluded from that share; it is not your final income-tax rate.

Kentucky withholding uses the published annualized formula plus your K-4 extra amount. Reciprocity, military and other withholding exemptions are not modeled. Local occupational taxes are separate.

Federal withholding follows IRS Publication 15-T for a 2020-or-later W-4. Social Security applies to the first $184,500 of wages in 2026.

Compare a Kentucky salary offer with your paystub

Enter annual gross salary and the employer's pay frequency. Every two weeks means 26 paychecks; twice a month means 24. Benefits entered per paycheck follow that choice.
Copy the elections from your current federal W-4 and the separate state certificate fields shown in the form. A job offer's salary alone does not establish withholding.
Enter your employee retirement and health deductions, then any after-tax deductions. Compare gross pay and each deduction line with a regular paystub before relying on the net estimate.
For a proposed raise, run both annual salaries with the same elections, pay frequency and benefit settings. Percentage-based retirement deductions change with salary. Keep one-off bonuses separate from regular annual salary.

A raise starting partway through the year affects fewer paychecks. The annual result here is a full year at the entered salary; it does not combine earlier wages or predict a refund. For household withholding and amounts already paid, use the IRS Tax Withholding Estimator.

How Kentucky paycheck taxes work in 2026

Kentucky has a flat income-tax rate of 3.5%. A flat rate applies to taxable income, not necessarily gross pay; deductions, exemptions and credits can change the amount owed.

Kentucky's employer formula subtracts a $3,360 annual deduction from wages, applies 3.5%, and divides by the pay periods in the year. The calculator then adds the extra K-4 amount you enter. Filing jointly does not double the deduction, and dependent counts do not change it.

Kentucky 2026 income tax brackets
Rate	Single filers and joint filers
3.5%	over $0

Income-tax standard deduction: $3,360 single, $3,360 joint. Married filing separately and head of household use the single schedule in this estimate.

Local income taxes in Kentucky

Louisville Metro: 2.2% for residents or 1.45% for nonresidents working there. Lexington-Fayette: 2.25%. Presets assume all pay is earned in the selected jurisdiction; local exclusions and work allocation may change taxable pay.

Good to know. Kentucky regular-wage withholding uses a $3,360 annual deduction and 3.5% rate, plus any additional K-4 amount entered. The deduction is not doubled for married filers. Reciprocity, military and other K-4 withholding exemptions are not modeled. Local occupational tax is separate from state withholding. Louisville and Lexington local presets include employee retirement and Section 125 salary reductions in taxable wages. Use the local taxable-pay override for a different wage base or work allocation; custom jurisdictions can have different rules.

Worked example: $60,000 salary in Kentucky

A single filer earning $60,000 a year, paid every two weeks, with a standard W-4 and no pre-tax deductions, no extra K-4 withholding and no withholding exemption, sees this estimate for each paycheck in 2026. These numbers are produced by the same engine as the calculator above, so they never drift from the tool.

Example bi-weekly paycheck breakdown in Kentucky
Gross pay	$2,307.69
Federal income-tax withholding	$193.08
Social Security	$143.08
Medicare	$33.46
Kentucky withholding	$76.25
Take-home pay per paycheck	$1,861.83
Full-year take-home projection	$48,407.60
Estimated tax share of gross pay	19.3%

Comparing a raise or new offer? Use the pay raise calculator to find the percentage change and its federal-only paycheck effect, then compare both salaries above with your Kentucky elections and deductions.

Kentucky K-4 withholding and local taxes

The Kentucky employer formula uses one standard deduction for each employee's regular-pay calculation. Enter additional withholding from your K-4 separately. Filing status and dependent counts do not change the basic formula.

This tool assumes that Kentucky withholding applies. Reciprocity, military and other K-4 exemptions need separate handling. The official K-4 instructions explain the exemption categories.

Local occupational tax is a separate deduction. Louisville's resident and nonresident rates differ; Lexington uses the same rate for both. Their published wage rules include employee retirement and Section 125 salary reductions, so the presets use gross pay before those deductions. Use the local taxable-pay field when work allocation or other rules change your taxable amount.

Check the Louisville rates and Lexington rates and regulations. A Kentucky state withholding exemption does not automatically settle local occupational tax.

Federal taxes on every paycheck in 2026

Federal income tax withholding follows IRS Publication 15-T: your pay is annualised, adjusted for the entries on your Form W-4, reduced by the standard deduction built into the withholding tables ($16,100 single, $32,200 joint, $24,150 head of household), and run through the 2026 rate schedule below. Social Security is 6.2% of wages up to $184,500; Medicare is 1.45% of all wages plus 0.9% on wages above $200,000.

2026 federal income tax brackets by filing status
Rate	Single	Married filing jointly	Head of household
10%	$0 – $12,400	$0 – $24,800	$0 – $17,700
12%	$12,400 – $50,400	$24,800 – $100,800	$17,700 – $67,450
22%	$50,400 – $105,700	$100,800 – $211,400	$67,450 – $105,700
24%	$105,700 – $201,775	$211,400 – $403,550	$105,700 – $201,775
32%	$201,775 – $256,225	$403,550 – $512,450	$201,775 – $256,200
35%	$256,225 – $640,600	$512,450 – $768,700	$256,200 – $640,600
37%	over $640,600	over $768,700	over $640,600

Frequently asked questions

Does Kentucky have state income tax?

Yes. Kentucky has a flat income-tax rate of 3.5% for 2026. The state income-tax line uses the Kentucky employer formula and your K-4 extra amount for regular pay. The annual amount projects those paycheck estimates over a year; it does not calculate your final state tax bill.

How much is taken out of a $1,000 paycheck in Kentucky?

For a single filer paid $1,000 a week with no pre-tax deductions, no extra K-4 withholding and no withholding exemption, this 2026 calculator estimates $187.32 in tax and state-program deductions: $78.08 federal withholding, $62.00 Social Security, $14.50 Medicare, $32.74 Kentucky withholding, leaving estimated take-home pay of $812.68. This assumes the same pay and elections throughout the year.

What is the Kentucky income tax rate for 2026?

Kentucky charges a flat 3.5% in 2026.

Does Kentucky have local income taxes?

Are 401(k) contributions taxed in Kentucky?

Traditional pre-tax retirement contributions reduce the Kentucky state withholding wage base in this calculator. Louisville and Lexington occupational taxes include those employee salary reductions, so selecting a local preset can still produce local tax on the contributions.

How do I calculate my hourly take-home pay in Kentucky?

Switch the calculator to Hourly, enter your rate, hours per week and any overtime, and choose how often you are paid. The Kentucky hourly paycheck calculator opens with those settings and shows the same federal, FICA and state breakdown.

Why is my actual paycheck different from this estimate?

The state income-tax line uses the Kentucky employer formula and your K-4 extra amount for regular pay. The annual amount projects those paycheck estimates over a year; it does not calculate your final state tax bill. The estimate assumes steady regular pay and the elections and deductions you enter. Employer rounding, variable pay, year-to-date wage caps, benefit coverage and local-tax rules can produce different deductions. Compare gross pay and each deduction line with your paystub before using the net figure for budgeting. It does not predict a refund or balance due.

Paycheck calculators for other states

Sources and updates

Figures are for tax year 2026 and were checked against the sources below on September 5, 2026. Tax rules and rates can change. Each calculator identifies the method and limitations used.

This calculator gives estimates for information only and is not tax, legal or financial advice. Your employer's payroll system, local taxes, benefits and year-to-date wages can change the exact amounts on your pay stub. See how we calculate.