Kentucky’s withholding formula has only two moving parts: a standard deduction taken off annual pay, and one flat rate on whatever is left. There are no allowances and no separate schedule for married workers, so a married employee and a single one on the same salary see the same state line. Form K-4, the state’s withholding certificate, is used mostly to ask for extra withholding each paycheck or to claim an exemption.
The bigger differences between Kentucky paychecks come from where the work is done. Kentucky cities and counties can charge an occupational license tax on wages, and two of them are built into these tables. The Louisville Metro tax applies to pay for work done in Jefferson County, and Jefferson County residents pay a higher rate than commuters because theirs includes the school board tax. Lexington-Fayette works the same way: a fee on wages earned in Fayette County for everyone, plus a school board tax for residents who also work there. Neither applies to a resident whose job is outside the county.
One detail often trips people up. Kentucky law defines the pay these local taxes apply to as compensation before 401(k), 403(b) and cafeteria-plan deductions. Putting more into a 401(k) lowers the state line on your stub, but the Louisville or Lexington line stays where it was.
Kentucky has reciprocal agreements with seven states. Residents of Illinois, Indiana, Michigan, West Virginia and Wisconsin who work in Kentucky can have only home-state tax withheld by checking the reciprocity box on Form K-4. Ohio residents qualify unless they own a large enough stake in an S corporation that employs them, and Virginia residents only if they commute every day. The agreements cover state tax only, so a Southern Indiana resident working in Louisville still pays the Louisville tax, and a Covington resident with a job in Cincinnati pays Cincinnati’s city tax. Pick your work and home locations in the calculator below to see each line.
How Kentucky taxes your paycheck
State income tax withholding
On the tax return, Kentucky taxes income at a single rate of 3.5%. Employers withhold at the same rate, after the state's own deduction or credit, with no allowances to claim. The withholding figures here follow Kentucky's own instructions for employers.
For a single filer paid every two weeks, Kentucky withholds 3.1% of a $30,000 salary and 3.4% of $150,000:
| Salary | Kentucky tax withheld | Share of pay |
|---|---|---|
| $30,000 | $932 | 3.1% |
| $50,000 | $1,632 | 3.3% |
| $75,000 | $2,507 | 3.3% |
| $100,000 | $3,382 | 3.4% |
| $150,000 | $5,132 | 3.4% |
City and county taxes
Our 2026 tables include two local taxes in Kentucky. Pick yours in the calculator under the city or county you work in, and the one you live in. If yours is not listed, choose "Other / not listed" and enter the rate from your pay stub.
- Lexington-Fayette County
- Louisville Metro (Jefferson County) paycheck calculator
The guide to local income taxes covers who owes them and how credits between cities work.
Living in one state and working in another
Kentucky has reciprocal agreements with Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia and Wisconsin. A resident of one of them who works in Kentucky can have only home-state tax withheld if the conditions below are met.
Kentucky doesn't withhold from residents of Illinois, Indiana, Michigan, West Virginia or Wisconsin. Ohio residents are covered unless they own 20% or more of an S corporation that employs them, and Virginia residents only if they commute every day. You claim this on Form K-4. If an exception fits you, Kentucky tax is withheld too.
For a job in any other state, Kentucky withholds as well but subtracts the other state's tax first, so the two are not added in full. Enter both states in the calculator to see it; the guide to reciprocity agreements covers the rest.
Kentucky take-home pay by salary
Net pay per paycheck at each salary, single with no 401(k), benefits or extra withholding, living and working in Kentucky. It runs from $975.10 every two weeks on $30,000 to $4,179.18 on $150,000. For a 401(k), health premiums or a different filing status, use the calculator above.
| Salary | Weekly | Every two weeks | Twice a month | Monthly | Year |
|---|---|---|---|---|---|
| $30,000 | $487.54 | $975.10 | $1,056.35 | $2,112.72 | $25,353 |
| $40,000 | $635.35 | $1,270.68 | $1,376.57 | $2,753.13 | $33,038 |
| $50,000 | $783.13 | $1,566.27 | $1,696.76 | $3,393.56 | $40,723 |
| $60,000 | $930.92 | $1,861.82 | $2,016.98 | $4,033.97 | $48,407 |
| $75,000 | $1,136.26 | $2,272.50 | $2,461.88 | $4,923.75 | $59,085 |
| $90,000 | $1,329.08 | $2,658.18 | $2,879.69 | $5,759.38 | $69,113 |
| $100,000 | $1,457.65 | $2,915.29 | $3,158.24 | $6,316.46 | $75,798 |
| $125,000 | $1,777.81 | $3,555.61 | $3,851.92 | $7,703.85 | $92,446 |
| $150,000 | $2,089.59 | $4,179.18 | $4,527.44 | $9,054.88 | $108,659 |
Hourly pay after tax in Kentucky
At 40 hours a week, $25.00 an hour comes to $812.68 in a weekly paycheck and $42,260 over the year, which is $20.32 for each hour worked. Overtime, tips and a different schedule change these figures: switch the calculator to its Hourly tab to enter them.
| Hourly wage | Weekly paycheck | Year | Per hour after tax |
|---|---|---|---|
| $15.00 | $505.28 | $26,275 | $12.63 |
| $20.00 | $658.98 | $34,267 | $16.47 |
| $25.00 | $812.68 | $42,260 | $20.32 |
| $30.00 | $966.38 | $50,252 | $24.16 |
| $40.00 | $1,241.67 | $64,567 | $31.04 |
| $50.00 | $1,509.07 | $78,472 | $37.73 |
Worked example: the median wage in Kentucky
The median annual wage in Kentucky is $46,920: half of all jobs pay more and half pay less, in the Bureau of Labor Statistics wage survey for May 2025 (all occupations; survey date May 31, 2025). Paid every two weeks as a single filer, with no 401(k) or benefits, that salary works out like this.
| Line | Each paycheck | Year |
|---|---|---|
| Gross pay | $1,804.62 | $46,920.00 |
| Federal income tax | $132.71 | $3,450.44 |
| Social Security | $111.89 | $2,909.13 |
| Medicare | $26.17 | $680.42 |
| Kentucky income tax | $58.64 | $1,524.63 |
| Take-home pay | $1,475.21 | $38,355.38 |
You keep 81.7% of gross pay. Of the $8,565 withheld, federal income tax is the largest part at $3,450, followed by Social Security at $2,909.
Kentucky paycheck questions
How much is $46,920 a year after taxes in Kentucky?
Paid every two weeks as a single filer with no pre-tax deductions, $46,920 a year in Kentucky leaves $38,355 after tax, or $1,475.21 a paycheck. Federal income tax takes $3,450 and Social Security and Medicare $3,590; Kentucky income tax takes $1,525. $46,920 is the median annual wage for all jobs in Kentucky in the Bureau of Labor Statistics survey for May 2025.
Is Kentucky income tax a flat rate?
Yes. On the tax return, Kentucky taxes income at a single rate of 3.5%. Employers withhold at the same rate, after the state's own deduction or credit, with no allowances to claim. At the median wage, Kentucky withholds 3.2% of gross pay.
Do cities or counties in Kentucky tax wages?
Yes. Our 2026 tables include Lexington-Fayette County and Louisville Metro (Jefferson County). Anywhere else, choose "Other / not listed" and enter the rate from your pay stub. Pages with worked figures: Louisville Metro (Jefferson County).
I live in another state and work in Kentucky. Which state withholds?
Kentucky has reciprocal agreements with Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia and Wisconsin. A resident of one of them who works in Kentucky can have only home-state tax withheld if the conditions below are met. Kentucky doesn't withhold from residents of Illinois, Indiana, Michigan, West Virginia or Wisconsin. Ohio residents are covered unless they own 20% or more of an S corporation that employs them, and Virginia residents only if they commute every day. You claim this on Form K-4. If an exception fits you, Kentucky tax is withheld too.
What is $75,000 a year biweekly in Kentucky?
$2,272.50 a paycheck, single, with no 401(k) or other deductions. Paid twice a month it is $2,461.88, and monthly $4,923.75. Over the year that is $59,085.
Sources
Rules checked . How we calculate.