Kentucky Paycheck Calculator
Your estimated take-home pay in Kentucky for 2026 — federal tax plus Kentucky withholding figured with the Department of Revenue's Form 42A003 formula: a flat 3.5% on pay after the $3,360 standard deduction. The 3.5% rate is new for 2026, cut from 4.0% under House Bill 1.
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| Gross pay | — |
| Pre-tax deductions | — |
| Federal income tax | — |
| Social Security (6.2%) | — |
| Medicare (1.45%) | — |
| Kentucky state tax | — |
| Take-home pay | — |
Method & sources: Federal withholding: IRS Publication 15-T (2026) percentage method · FICA rates: IRS Topic No. 751 · Social Security wage base $184,500 (SSA). Kentucky: Form 42A003 formula — flat 3.5% (2026 rate under HB 1) after the $3,360 standard deduction (Kentucky Dept. of Revenue). Figures checked November 2026. Methodology & full sources
Local occupational tax not included: most Kentucky workers also pay a local occupational license tax on wages earned in their city or county — Louisville Metro 2.2% for residents, Lexington-Fayette 2.25%, and levies in 87 of 120 counties plus roughly 170 cities. They are run locally, not by the state, so your real paycheck is likely smaller than the figure above.
Quick answers
Worked examples, not your result — the figures below use the salaries and defaults stated in each example. Enter your own numbers in the calculator above for your figure.
$80,000 a year in Kentucky: take-home pay of $2,328.29 per paycheck (every two weeks), or $60,535.54 a year.
$35 an hour in Kentucky (40 hours a week): take-home pay of $1,071.58 per weekly paycheck, or $55,722.16 a year.
$100,000 a year in Kentucky: take-home pay of $2,842.52 per paycheck (every two weeks), or $73,905.52 a year.
All three assume a single filer with no pre-tax deductions and no Form K-4 election — and no local occupational tax, which most Kentucky workers also pay.
How this calculator works
Kentucky publishes its withholding formula outright — the percentage method on Form 42A003 — and this calculator uses it, checking the result against the Department of Revenue's own worked example (wages of $3,270 a month produce exactly $104.65 of withholding, as the form says). The steps:
- Start with gross pay for the period — your salary divided by the number of paychecks in the year, or your hourly rate times the hours in the paycheck.
- Subtract pre-tax deductions for both sides. Kentucky starts from federal adjusted gross income, so a traditional 401(k) contribution comes out of wages before Kentucky tax is figured, exactly as on the federal side.
- Annualize and apply the IRS schedule. Your federal taxable pay is annualized, run through the Publication 15-T (2026) schedule for your filing status and W-4 entries, then divided back into paychecks.
- Add FICA. Social Security is 6.2% of wages up to $184,500 for 2026; Medicare is 1.45% of all wages, plus 0.9% withholding on wages from one employer above $200,000.
- Kentucky tax — the 42A003 formula. Annualize your Kentucky wages, subtract the $3,360 standard deduction — the same for every filing status — multiply by 3.5%, and divide by your pay periods, rounding to the cent. There are no allowances to enter: Kentucky abolished the old credit-based system, and the deduction lives inside the formula. If you claim exemption on Form K-4, the Kentucky line is zero.
- The remainder is your take-home pay — before any local occupational tax, which most Kentucky workers also pay to their city or county.
The standard deduction is why Kentucky's effective bite runs below its rate: about 3.2% of gross pay at $40,000, rising toward 3.5% as pay grows and the fixed $3,360 matters less.
Three examples, worked in full
Example 1 — $80,000 salary, paid every two weeks
| Gross pay ($80,000 ÷ 26) | $3,076.92 |
| Federal income tax | $410.08 |
| Social Security | $190.77 |
| Medicare | $44.62 |
| Kentucky state tax | $103.17 |
| Take-home pay | $2,328.29 |
Kentucky's share comes to $2,682.42 over the year — about 3.35% of gross pay, under the 3.5% headline rate thanks to the standard deduction. It is also $616.98 a year more take-home than the same worker keeps in Michigan: Kentucky's lower rate outweighs Michigan's $5,900 exemption, even though Michigan shelters more pay on paper.
Example 2 — $120,000 salary with a 401(k)
Paid every two weeks, single, contributing $300 a paycheck to a traditional 401(k):
| Gross pay ($120,000 ÷ 26) | $4,615.38 |
| Pre-tax 401(k) contribution | −$300.00 |
| Federal income tax | $682.54 |
| Social Security | $286.15 |
| Medicare | $66.92 |
| Kentucky state tax | $146.52 |
| Take-home pay | $3,133.24 |
Because Kentucky starts from federal AGI, the contribution escapes Kentucky tax too. Without it, federal withholding would be $753.77 and Kentucky's $157.02; contributing cuts the federal line by $71.23 and Kentucky's by $10.50 a paycheck. The $300 of saving costs $218.27 of spendable pay — over a year, $81,464.24 of take-home plus $7,800 into the 401(k). FICA is figured on pay before the contribution: 401(k) deferrals do not escape Social Security and Medicare.
Example 3 — $30 an hour, paid weekly
| Gross pay (40 hours × $30) | $1,200.00 |
| Federal income tax | $130.58 |
| Social Security | $74.40 |
| Medicare | $17.40 |
| Kentucky state tax | $39.74 |
| Take-home pay | $937.88 |
At 40 hours a week all year that is $62,400 of gross pay and $48,769.76 of take-home — before local tax. Work those hours in Louisville as a resident and Metro's 2.2% occupational tax takes another $26.40 a week, which is why Kentucky paychecks so often land below what a state-only calculator suggests.
What paychecks look like at other salaries
Kentucky, single filer, no pre-tax deductions, no Form K-4 election, paid every two weeks:
| Salary | Gross / check | Federal tax | Kentucky tax | FICA | Take-home / check | Take-home / year |
|---|---|---|---|---|---|---|
| $40,000 | $1,538.46 | $140.46 | $49.32 | $117.69 | $1,230.99 | $32,005.74 |
| $50,000 | $1,923.08 | $186.62 | $62.78 | $147.11 | $1,526.56 | $39,690.56 |
| $60,000 | $2,307.69 | $240.85 | $76.25 | $176.54 | $1,814.05 | $47,165.30 |
| $75,000 | $2,884.62 | $367.77 | $96.44 | $220.68 | $2,199.74 | $57,193.24 |
| $100,000 | $3,846.15 | $578.15 | $130.09 | $294.23 | $2,842.52 | $73,905.52 |
| $125,000 | $4,807.69 | $799.92 | $163.75 | $367.79 | $3,476.23 | $90,381.98 |
| $150,000 | $5,769.23 | $1,030.69 | $197.40 | $441.34 | $4,099.79 | $106,594.54 |
Hourly workers
Kentucky, single filer, 40 hours a week, paid weekly, no local occupational tax included:
| Hourly rate | Gross / week | Federal tax | Kentucky tax | FICA | Take-home / week |
|---|---|---|---|---|---|
| $15 | $600.00 | $49.92 | $18.74 | $45.90 | $485.44 |
| $20 | $800.00 | $73.92 | $25.74 | $61.20 | $639.14 |
| $25 | $1,000.00 | $97.92 | $32.74 | $76.50 | $792.84 |
| $30 | $1,200.00 | $130.58 | $39.74 | $91.80 | $937.88 |
| $40 | $1,600.00 | $218.58 | $53.74 | $122.40 | $1,205.28 |
| $50 | $2,000.00 | $306.58 | $67.74 | $153.00 | $1,472.68 |
Kentucky's minimum wage is the federal $7.25 an hour — the state has not set a higher floor. At $7.25 for 40 hours, take-home comes to $245.34 a week on the assumptions above, before any local occupational tax. See minimum wages by state for how floors compare.
Kentucky pay rules worth knowing
A rate on a legislated glide path
Kentucky taxed income at 5% through 2022, then cut on a schedule written into law: 4.5% for 2023, 4.0% for 2024 and 2025, and 3.5% from January 1, 2026 under House Bill 1 (2025). Each step moved withholding with it, so a Kentucky paycheck got slightly bigger on New Year's Day 2026 even with no raise. Whether the path continues below 3.5% is a question for future legislation and the state's revenue triggers — this page is updated when the Department of Revenue publishes new guidance.
The K-4 most people never file
On your first day at a Kentucky job you will fill in a federal W-4 — and, usually, nothing for the state. Form K-4 (42A804) is not a general election form: it exists to claim exemption from Kentucky withholding (no tax liability last year and none expected this year, certain military spouses, and reciprocal-state residents certifying their exemption), or to ask for extra withholding — a flat dollar amount per paycheck. There are no allowances on it. If you never file one, withholding simply runs on the standard formula, which is what most Kentucky workers do.
One deduction per person — the two-job trap
The $3,360 standard deduction is built into the formula once per worker, per employer. Each of two spouses with one job gets it in full. But hold two jobs and both employers shelter $3,360 — $6,720 of shelter against a tax that only allows $3,360 — and you can owe at filing time. The Department of Revenue's own fix is to file a K-4 asking for extra withholding of up to $117.60 a year — exactly the deduction times the 3.5% rate — spread across your paychecks.
Local occupational taxes run the real second layer
Kentucky's local occupational license taxes are levied where you work (and often where you live), administered by cities, counties, and school districts themselves — the Department of Revenue does not collect them and publishes no combined table. Louisville Metro takes 2.2% of residents' wages and 1.45% of nonresidents'; Lexington-Fayette takes 2.25%. In much of the state the local rate rivals the state rate, so treat this calculator's Kentucky line as the state layer only.
Reciprocity with six states
Kentucky has reciprocal agreements with Illinois, Indiana, Michigan, Ohio, Virginia and West Virginia: residents of those states owe no Kentucky withholding on Kentucky wages, and Kentucky residents working there are exempt in reverse. The exemption is certified on Form K-4 (the certificate itself is Form 42A809). It is why our Michigan calculator matters to Kentucky commuters and vice versa.
Bonuses
Kentucky's withholding regulation (103 KAR 18:070) treats a bonus paid with regular wages as ordinary wages; for a bonus paid separately, the Department of Revenue permits employers to withhold at the flat 3.5% rate — $175 on a $5,000 bonus. The federal treatment of that same bonus is a separate question — see the Bonus Tax Calculator.
Paydays
Kentucky law (KRS 337.020) requires employers to pay wages at least semimonthly. Most employers run weekly or every-two-weeks schedules, but twice a month is the legal floor.
Sources
Federal withholding tables: IRS Publication 15-T (2026). FICA rates and the Social Security cap: IRS Topic No. 751 and the Social Security Administration's 2026 announcement. Kentucky withholding: Form 42A003 (Kentucky Tax Registration Application and Instructions, including the percentage-method formula and its worked example) and Form K-4 (42A804), Kentucky Department of Revenue. 2026 rate and standard deduction: House Bill 1 (2025) and the Department of Revenue's 2026 standard deduction announcement ($3,360). Supplemental wages: 103 KAR 18:070 and Department guidance. Local occupational taxes: Louisville Metro Revenue Commission and Lexington-Fayette Urban County Government published rates. Minimum wage: U.S. Department of Labor wage tables. See our methodology & sources page for the full list.
Related calculators
- Michigan Paycheck Calculator — the other new flat-tax state; Kentucky and Michigan have a reciprocity agreement
- Illinois Paycheck Calculator — flat 4.95% with allowances, and another reciprocal neighbor
- Georgia Paycheck Calculator — a flat tax with a much larger standard deduction, for comparison
- Paycheck Calculator (all states) — the generic calculator with every covered state
- Paycheck calculators by state — all seventeen state calculators in one directory
- Bonus Tax Calculator — how a bonus is really taxed
- Take-Home Index — all seventeen states ranked at four salary levels
- Pay Raise Calculator — what a raise is actually worth after tax
Questions, answered
How much is $100,000 a year after taxes in Kentucky?
For a single filer paid every two weeks, with no pre-tax deductions and no Form K-4 election: $2,842.52 take-home per paycheck and $73,905.52 over a full year. Kentucky takes $130.09 per paycheck, $3,382.34 over the year, under the Department of Revenue's Form 42A003 formula.
What is Kentucky's income tax rate in 2026?
A flat 3.5%, down from 4.0% in 2024 and 2025. House Bill 1 (2025) set the latest step in a legislated glide path — 5% in 2022, 4.5% in 2023, 4.0% in 2024–25, 3.5% from January 1, 2026 — and withholding uses the same 3.5%.
How is Kentucky withholding calculated?
This calculator uses the Department of Revenue's official formula (Form 42A003, Kentucky Tax Registration Application and Instructions — the percentage method): annualize your pay, subtract the $3,360 standard deduction, multiply by 3.5%, and divide back into paychecks. The formula reproduces the Department's own published example — $3,270 of monthly wages gives $104.65 of Kentucky withholding — exactly. Employers may instead use the state's wage-bracket or computer formula.
What is Kentucky's standard deduction in 2026?
$3,360, for every filing status — it was $3,270 in 2025. There is one deduction per person, not per job or per couple: two spouses each get it on their own wages, but a worker with two jobs gets it only once in the formula, which is why two-job workers can end up owing at tax time.
Do I need to file a Form K-4 in Kentucky?
Most Kentucky employees never file one. Unlike the federal W-4, Kentucky's K-4 exists only to claim exemption from withholding, to have extra tax withheld, or to certify a reciprocal-state exemption. There are no allowances to claim on it — the $3,360 standard deduction is already inside the formula.
Does Kentucky tax 401(k) contributions?
No. Kentucky starts from federal adjusted gross income, so a pre-tax 401(k) contribution is excluded from Kentucky wages just as on the federal side. In our $120,000 example, contributing $300 a paycheck cut federal withholding by $71.23 and Kentucky withholding by $10.50 a paycheck.
Does Kentucky have local taxes on wages?
Yes — and they are not in this calculator. Most Kentucky workers pay a local occupational license tax on wages earned in their city or county: 87 of Kentucky's 120 counties levy one, along with roughly 170 cities and many school districts. Louisville Metro charges 2.2% for residents (1.45% for nonresidents) and Lexington-Fayette 2.25%. These taxes are administered locally — the Department of Revenue has no role in them — so a Louisville resident's combined state-and-local rate is about 5.7% before the standard deduction's effect.
Are bonuses taxed differently in Kentucky?
Kentucky's regulation (103 KAR 18:070) defaults to aggregating a bonus with regular wages, but the Department of Revenue permits employers to withhold at the flat 3.5% rate on separately paid bonuses — $175 on a $5,000 bonus. Either way the true-up happens on your return. The federal side has its own flat supplemental rate — see the Bonus Tax Calculator.
I live in another state and work in Kentucky. Do I owe Kentucky withholding?
Probably not, if you live in one of Kentucky's six reciprocal states: Illinois, Indiana, Michigan, Ohio, Virginia and West Virginia. Residents of those states are exempt from Kentucky withholding on Kentucky wages, certified on Form K-4 (or Form 42A809), and Kentucky residents get the same treatment in reverse.
What is Kentucky's minimum wage in 2026?
$7.25 an hour — Kentucky has not set a state rate above the federal floor. At $7.25 an hour for 40 hours a week, this calculator shows take-home pay of $245.34 a week for a single filer, before any local occupational tax.
FigWage calculators are estimates for education, not tax advice. Your actual withholding can differ — local occupational tax, the state's wage-bracket tables, mid-year changes, or a K-4 election can all move the number. Your pay stub and the IRS Withholding Estimator are the final word.