Kentucky income tax in 2026
Kentucky has a flat 3.5% income tax. Traditional 401(k) contributions lower your Kentucky taxable income as well as your federal taxable income. Kentucky then subtracts its own standard deduction of $3,360 for single filers ($3,360 married filing jointly).
Local income taxes: Many cities, counties and some school districts levy occupational license taxes on wages (commonly about 0.5%-2.5%). E.g., Louisville Metro: 2.2% for residents, 1.45% for nonresidents; Lexington-Fayette: 2.25%. These are not included in the calculator.
Kentucky rules and notes
- The flat rate fell from 4.0% to 3.5% on January 1, 2026 (revenue-trigger cut ratified by HB 1 of 2025).
- The 2026 standard deduction is $3,360 (up $90, inflation-indexed under KRS 141.081) per return. It is not doubled for a joint return. Married couples who file separately on a combined return can each claim $3,360.
- No personal exemptions. Small nonrefundable personal tax credits exist for age 65+, blindness and National Guard members, plus a Family Size Tax Credit for low incomes.
- Pension/retirement income exclusion up to $31,110 per person; Social Security is exempt.
Kentucky take-home pay by salary
Single filer, paid every two weeks, 2026 rules, standard deduction and no pre-tax deductions; includes Kentucky income tax but not local taxes.
| Salary | Federal income tax | Social Security + Medicare | Kentucky income tax | Take-home per year | Per bi-weekly paycheck |
|---|---|---|---|---|---|
| $40,000 | $2,620 | $3,060 | $1,282 | $33,038 | $1,270.68 |
| $50,000 | $3,820 | $3,825 | $1,632 | $40,723 | $1,566.25 |
| $60,000 | $5,020 | $4,590 | $1,982 | $48,408 | $1,861.83 |
| $75,000 | $7,670 | $5,738 | $2,507 | $59,085 | $2,272.50 |
| $100,000 | $13,170 | $7,650 | $3,382 | $75,798 | $2,915.29 |
| $150,000 | $24,734 | $11,475 | $5,132 | $108,659 | $4,179.18 |
Hourly wages after taxes in Kentucky
Full-time (40 hours a week, 2,080 hours a year), no overtime, single filer:
| Hourly wage | Annual pay | Weekly take-home | Bi-weekly take-home | Take-home per year | Take-home per hour |
|---|---|---|---|---|---|
| $15.00 | $31,200 | $505.28 | $1,010.57 | $26,275 | $12.63 |
| $20.00 | $41,600 | $658.98 | $1,317.97 | $34,267 | $16.47 |
| $25.00 | $52,000 | $812.68 | $1,625.37 | $42,260 | $20.32 |
| $30.00 | $62,400 | $966.38 | $1,932.77 | $50,252 | $24.16 |
Kentucky vs. neighboring states
Take-home pay on a $75,000 salary (single, bi-weekly), with the difference from Kentucky. Federal taxes are identical in every state, so the gaps come from state income tax. On a $75,000 salary, Kentucky ranks #23 of 51 (50 states and DC) for take-home pay. Nationally, take-home pay on $75,000 ranges from $56,538 in Oregon to $61,593 in states without a wage tax; the median is $59,005.
| State | State income tax | Take-home per year | Per bi-weekly paycheck | vs. Kentucky |
|---|---|---|---|---|
| Kentucky | $2,507 | $59,085 | $2,272.50 | — |
| Tennessee | None | $61,593 | $2,368.94 | +$2,507 |
| Ohio | $1,619 | $59,974 | $2,306.67 | +$888 |
| Indiana | $2,183 | $59,410 | $2,284.98 | +$324 |
| West Virginia | $2,546 | $59,047 | $2,271.02 | −$39 |
| Missouri | $2,588 | $59,005 | $2,269.42 | −$80 |
| Virginia | $3,498 | $58,094 | $2,234.39 | −$991 |
| Illinois | $3,568 | $58,025 | $2,231.72 | −$1,060 |
Neighboring state calculators: Tennessee, Ohio, Indiana, West Virginia, Missouri, Virginia, Illinois. See all 50 states and DC on the national paycheck calculator.
How your Kentucky paycheck is calculated
- Gross pay for the year is your salary, or your hourly wage × hours × 52 plus overtime at 1.5×.
- Pre-tax deductions such as a traditional 401(k), health premiums and HSA contributions are subtracted before federal income tax.
- Federal income tax uses the 2026 brackets, your filing status’s standard deduction ($16,100 single) and credits for children and other dependents.
- Social Security and Medicare take 6.2% (up to $184,500 of wages) and 1.45%.
- Kentucky income tax is figured on the annual amount using the rules above, then divided across your paychecks.
We divide the annual totals by your number of paychecks, which is how a correctly completed 2026 Form W-4 is designed to withhold. Your employer’s withholding tables may differ by a few dollars per check. For your full-year tax bill, use the income tax calculator.
Frequently asked questions
How much is $75,000 a year after taxes in Kentucky?
A single filer earning $75,000 in Kentucky takes home about $59,085 a year in 2026, or $2,272.50 per bi-weekly paycheck. That is after $7,670 of federal income tax, $5,738 of Social Security and Medicare and $2,507 of Kentucky income tax. Pre-tax 401(k) or health deductions would lower your taxes but also your take-home pay.
Does Kentucky have a state income tax?
Yes. Kentucky has a flat 3.5% income tax in 2026. On a $75,000 salary, that works out to about $2,507 a year, or $96.44 per bi-weekly paycheck, an effective state rate of 3.34% of gross pay. Employers withhold it from each paycheck along with federal taxes.
How much is $20 an hour after taxes in Kentucky?
Full time (40 hours a week), $20 an hour is $41,600 a year. After 2026 federal income tax, Social Security and Medicare and Kentucky income tax, a single filer in Kentucky takes home about $34,267 a year, or $1,317.97 per bi-weekly paycheck, about $16.47 per hour worked.
Are there local income taxes in Kentucky?
Many cities, counties and some school districts levy occupational license taxes on wages (commonly about 0.5%-2.5%). E.g., Louisville Metro: 2.2% for residents, 1.45% for nonresidents; Lexington-Fayette: 2.25%. This calculator doesn’t include local taxes, so subtract them from the estimate if they apply where you live or work.
How does take-home pay in Kentucky compare with nearby states?
On a $75,000 salary (single, bi-weekly), take-home pay is $59,085 a year in Kentucky. In neighboring states it ranges from $58,025 to $61,593; Tennessee (the highest nearby) is $2,507 higher. Federal taxes are the same everywhere, so the gap comes entirely from state income tax.
How much federal tax comes out of each paycheck on a $75,000 salary?
Federal taxes don’t depend on the state. For a single filer paid every two weeks on $75,000, about $295.00 of federal income tax, $178.85 of Social Security (6.2%) and $41.83 of Medicare (1.45%) come out of each 2026 paycheck, based on the $16,100 standard deduction. Children, pre-tax deductions and W-4 choices change the federal amount.