Kentucky Payroll Tax Calculator 2026
Calculate your exact Kentucky take-home pay. State income tax: 4% flat. Includes federal taxes and FICA.
| Deduction | Per Paycheck | Annual |
|---|---|---|
| Gross Pay | — | — |
| Federal Income Tax | — | — |
| Kentucky State Tax | — | — |
| Social Security (6.2%) | — | — |
| Medicare (1.45%) | — | — |
| Total Deductions | — | — |
| Net Take-Home | — | — |
Kentucky Payroll Tax Calculator 2026
Kentucky uses a flat income tax rate of 4.0% on all taxable income. The state standard deduction is $3,160 for single filers (2026). Kentucky's rate has been reducing — it was 5% until 2023 and dropped to 4.5% in 2023, then 4.0% in 2024, with further reductions planned based on revenue performance.
All Payroll Deductions in Kentucky (2026)
- Federal income tax: 10%–37% (2026 IRS brackets; single filer pays 22% bracket above ~$50,000 taxable income)
- Kentucky state income tax: 4.0% flat rate
- Social Security: 6.2% on wages up to $176,100 (2026 wage base)
- Medicare: 1.45% on all wages (no cap); additional 0.9% on wages over $200,000
- Payroll Taxes Guide
- Overtime Rules
- Tax Withholding Guide
Notable Kentucky Tax Features
Louisville and Lexington levy occupational taxes of 2.2% and 2.25% respectively on wages earned within the city. Workers who live and work in these cities pay both the state flat rate and the city occupational tax.
Kentucky vs Neighboring States
For a $60,000 earner in Kentucky outside Louisville, state income tax is approximately $2,275/year. In Louisville, the combined state + city occupational tax would be approximately $3,595/year.
About This Calculator
This Kentucky payroll tax calculator uses 2026 federal and state rates from IRS Publication 15-T and the Kentucky Department of Revenue. Results are estimates based on the annualized withholding method. Actual withholding may differ based on W-4 elections, local income taxes, itemized deductions, tax credits, and pre-tax benefits. Always verify with your payroll provider or a tax professional for official payroll purposes.