Kentucky Paycheck Calculator (2026)
Last updated: 2026-10-07 · Kentucky figures checked against official sources on 2026-10-07
Kentucky withholds a flat 3.5% state income tax in 2026 using its own formula and your Form K-4, plus local income taxes in some cities or counties. On a $50,000 salary paid every two weeks, a single employee keeps about $1,566.27 per check: $146.92 federal, $147.11 Social Security and Medicare, $62.78 Kentucky income tax come out of $1,923.08.
Year-to-date, employer size and gross-up
For the $184,500 wage base and the $200,000 Additional Medicare threshold.
Sets state paid-leave shares (e.g. DE, CO, ME).
Enter a take-home amount to solve for gross pay.
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Paycheck breakdown · 2026 · Kentucky
| Item | This check | Year |
|---|---|---|
| Salary | $1,923.08 | $50,000 |
| Gross pay | $1,923.08 | $50,000 |
| − Federal income tax | −$146.92 | −$3,820 |
| − Social Security (6.2%) | −$119.23 | −$3,100 |
| − Medicare (1.45%) | −$27.88 | −$725 |
| − Kentucky income taxState formula | −$62.78 | −$1,632 |
| Net pay | $1,566.27 | $40,723 |
How federal withholding was figured (Pub. 15-T Worksheet 1A)
| 1a | Taxable wages this pay period | $1,923.08 |
| 1b | Pay periods per year | 26 |
| 1c | Annualized wages | $50,000.08 |
| 1d | Step 4(a) other income | $0.00 |
| 1f | Step 4(b) deductions | $0.00 |
| 1g | Standard adjustment ($12,900 MFJ / $8,600 other) | $8,600.00 |
| 2a | Adjusted Annual Wage Amount | $41,400.08 |
| 2b–2d | Row: at least $19,900 → $1,240.00 + 12% of the excess (standard single schedule) | |
| 2g | Annual tentative withholding | $3,820.01 |
| 2h | ÷ pay periods | $146.92 |
| 3b | Step 3 credits per period | −$0.00 |
| 4a | Extra withholding (Step 4(c)) | $0.00 |
| 4b | Federal income tax to withhold | $146.92 |
How Kentucky withholding was figured
Kentucky 2026 withholding formula (42A003)
| Annualized state wages ($1,923.08 × 26) | $50,000.08 |
| Standard deduction | −$3,360.00 |
| × 3.5% | $1,632.40 |
| Annual withholding ÷ 26 pay periods | $62.78 |
What the employer pays on top
| Social Security match (6.2%) | $119.23 |
| Medicare match (1.45%) | $27.88 |
| FUTA (0.6% of the first $7,000) | $11.54 |
| Federal employer taxes this check | $158.65 |
Plus state unemployment, paid-leave employer shares and workers' comp — payroll cost calculator has every state's 2026 rates.
Kentucky take-home pay examples (2026)
Paid biweekly, 2026 W-4 with only the filing status, no pre-tax deductions or local tax; Kentucky certificate — single: single; married: married filing jointly. Computed with the same engine as the calculator.
| Salary · filing status | Gross / check | Federal | Soc. Sec. + Medicare | Kentucky tax | Net / check | Net / year |
|---|---|---|---|---|---|---|
| $50,000 · single | $1,923.08 | $146.92 | $147.11 | $62.78 | $1,566.27 | $40,723 |
| $50,000 · married, one income | $1,923.08 | $68.46 | $147.11 | $62.78 | $1,644.73 | $42,763 |
| $100,000 · single | $3,846.15 | $506.54 | $294.23 | $130.09 | $2,915.29 | $75,798 |
| $100,000 · married, one income | $3,846.15 | $293.85 | $294.23 | $130.09 | $3,127.98 | $81,327 |
Kentucky income tax rates for 2026
2026: Rate cut from 4.0% (2024-2025) to 3.5% effective Jan 1, 2026 (2025 HB 1); standard deduction up $90 to $3,360. Further 0.5-point cuts from 2027 depend on the KRS 141.020 revenue triggers / General Assembly action.
All filing statuses
| Taxable income | Rate |
|---|---|
| Over $0 | 3.5% |
- Standard deduction
- $3,360 single · $3,360 married jointly · $3,360 head of household
- Personal exemption
- —
Credits, phase-outs and other Kentucky rules
- Flat 3.5% of net income for taxable years beginning on or after Jan 1, 2026 (KRS 141.020 as amended by 2025 HB 1).
- Standard deduction $3,360 for 2026 (DOR, Sept 4, 2025, indexed under KRS 141.081). Only ONE standard deduction is allowed on a joint return; married couples filing separately on a combined return (status 3, the common choice for two earners) each claim their own $3,360 against their own income (2025 Form 740 instructions).
- No personal or dependent exemptions. Small nonrefundable personal tax credits exist only for age 65+, blind, or Kentucky National Guard (Schedule ITC Section B).
- Family Size Tax Credit: low-income taxpayers with modified gross income up to 133% of the federal-poverty threshold get a decreasing credit; 2025 thresholds $15,650 (family of 1), $21,150 (2), $26,650 (3), $32,150 (4+). Below 100% of the threshold the credit eliminates the tax.
All 51 jurisdictions side by side: 2026 state income tax rates.
How Kentucky withholding works
Employee form: Form K-4 (42A804) Kentucky's Withholding Certificate 2026 - no allowances; only exemption checkboxes and additional withholding
Employer guide: 2026 Kentucky Withholding Tax Formula, Form 42A003 (TCF)(10-2025)
Annual wages = period wages x pay periods; minus $3,360 standard deduction; x 3.5%; divide by pay periods. Same for every filing status; no allowances. K-4 exemptions: no expected liability, Fort Campbell nonresident, military spouse, reciprocal-state resident.
Other deductions from a Kentucky paycheck
Kentucky has no employee-paid state disability, paid-leave or unemployment premium in 2026, so after income taxes the only required deductions are Social Security (6.2% up to $184,500) and Medicare (1.45%, plus 0.9% above $200,000).
Local income taxes in Kentucky
- Louisville/Jefferson County Metro (occupational license tax) — 2.2% resident, 1.45% nonresident. Levied on compensation for work performed in Jefferson County: 2.2% for Jefferson County residents and 1.45% for nonresidents. Collected by the Louisville Metro Revenue Commission via employer withholding (Form W-1). Source
- Lexington-Fayette Urban County Government (occupational license fee) — 2.25% resident. 2.25% of compensation for work in Fayette County, for residents and nonresidents alike (LFUCG Charter). Source
- Fayette County Public Schools (occupational license tax) — 0.5% resident, 0% nonresident. Additional 0.5% on compensation of Fayette County RESIDENTS for work performed in Fayette County (KRS 160.605); withheld by employers on Form 220-221-S. Combined Lexington resident rate = 2.75%; nonresident = 2.25%. Source
- Other Kentucky cities and counties (occupational license taxes). Occupational (payroll) license taxes are widespread: cities levy them under KRS 92.281 with no statutory rate cap; counties of 30,000+ population may levy up to 1% (KRS 68.197) and counties of 300,000+ up to 1.25% (KRS 68.180); city tax is generally credited against the county tax. About 170 cities and 87 counties levied a payroll tax per the Oct 21, 2025 KACo/KLC presentation to the Interim Joint Committee on Local Government. Rates vary by jurisdiction - verify locally. Source
Kentucky paycheck FAQ
How much is $50,000 a year after taxes in Kentucky?
About $40,723 a year — $1,566.27 per biweekly paycheck — for a single filer with a basic 2026 W-4 and no pre-tax deductions: $146.92 federal income tax, $147.11 Social Security and Medicare, $62.78 Kentucky income tax per check. A married couple filing jointly on one $50,000 income keeps about $42,763 ($1,644.73 per check).
How much is $100,000 a year after taxes in Kentucky?
About $75,798 for a single filer ($2,915.29 per biweekly check) and $81,327 for a married couple with one income ($3,127.98 per check); Kentucky income tax takes $3,382 and $3,382 of that respectively. Add 401(k), health or HSA deductions in the calculator to see your exact number.
What is the Kentucky income tax rate for 2026?
A single rate of 3.5%, after a standard deduction of $3,360 single / $3,360 joint. Rate cut from 4.0% (2024-2025) to 3.5% effective Jan 1, 2026 (2025 HB 1).
Which form controls Kentucky withholding?
Your Form K-4 (42A804) Kentucky's Withholding Certificate 2026 - no allowances; only exemption checkboxes and additional withholding. Employers apply 2026 Kentucky Withholding Tax Formula, Form 42A003 (TCF)(10-2025). Changing your federal W-4 does not change your Kentucky withholding.
Are there local income taxes in Kentucky?
Yes: Louisville/Jefferson County Metro (occupational license tax) (2.2% resident, 1.45% nonresident); Lexington-Fayette Urban County Government (occupational license fee) (2.25% resident); Fayette County Public Schools (occupational license tax) (0.5% resident, 0% nonresident); Other Kentucky cities and counties (occupational license taxes). Pick yours under “Local income tax” in the calculator.
What else comes out of a Kentucky paycheck besides income tax?
Only Social Security (6.2% of wages up to $184,500) and Medicare (1.45%, plus 0.9% over $200,000) — Kentucky has no employee-paid state disability, paid-leave or unemployment premium in 2026 — and any benefits you elect.
Does Kentucky tax 401(k) contributions or health premiums?
Kentucky follows the federal treatment for wage withholding: traditional 401(k)/403(b)/457(b) deferrals and cafeteria-plan items (health premiums, HSA, FSA) reduce the wages Kentucky taxes.
More for Kentucky employers and employees
Official Sources
Figures checked against these sources on 2026-10-07- Kentucky DOR 2026 Withholding Tax Formula (42A003(TCF)(10-2025))
- Kentucky DOR Announces 2026 Standard Deduction ($3,360)
- Kentucky 2026 Form K-4 (42A804)
- 2025 Kentucky Form 740 packet instructions (one standard deduction per joint return; family size credit)
- 2025 RS HB 1 - KRS 141.020 3.5% for 2026
- Kentucky DOR Employer Payroll Withholding
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — federal withholding
- IRS Publication 15 (2026), Employer's Tax Guide — FICA
Paycheck calculators for other states
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Estimates only, not tax or payroll advice. Check results against your pay stub.