2026 Kentucky income tax brackets
All filing statuses
| Taxable income | Rate |
|---|---|
| over $0 | 3.5% |
How Kentucky taxable income is figured
The 2026 Kentucky standard deduction is $3,360 for single filers, $3,360 for married filing jointly and $3,360 for head of household. Pre-tax 401(k), health and HSA deductions are assumed to reduce Kentucky wages the same way they reduce federal wages.
| Filing status | 2026 standard deduction |
|---|---|
| Single | $3,360 |
| Married filing jointly | $3,360 |
| Head of household | $3,360 |
Local income taxes in Kentucky
Kentucky cities and counties levy local occupational license taxes on wages (commonly 0.5%-2.5%; e.g., Louisville Metro 2.2% resident, Lexington-Fayette 2.25%), withheld separately from state tax.
Local taxes are shown for information only. The calculator doesn't add them to your result.
Minimum wage, tips and overtime in Kentucky
The minimum wage used for Kentucky is $7.25 an hour. Tipped employees may be paid a cash wage of $2.13 with a tip credit of up to $5.12, as long as wages plus tips reach the full minimum. Check a shift with the tipped wage calculator.
No daily overtime rule; overtime follows the federal FLSA standard of 1.5x for hours over 40 in a workweek.
Kentucky take-home pay at common salaries
| Salary | Federal | KY state | FICA | Take-home / yr | Per biweekly check |
|---|---|---|---|---|---|
| $40,000.00 | $2,620.00 | $1,282.40 | $3,060.00 | $33,037.60 | $1,270.68 |
| $60,000.00 | $5,020.00 | $1,982.40 | $4,590.00 | $48,407.60 | $1,861.82 |
| $85,000.00 | $9,870.00 | $2,857.40 | $6,502.50 | $65,770.10 | $2,529.62 |
| $120,000.00 | $17,570.00 | $4,082.40 | $9,180.00 | $89,167.60 | $3,429.52 |
Single filer, paid biweekly, no pre-tax deductions, 2026 rules. Computed by the same engine as the calculator above.
Kentucky paycheck FAQs
- What is the Kentucky income tax rate in 2026?
- Kentucky taxes wages at a flat 3.5% rate.
- How much is taken out of a $60,000 salary in Kentucky?
- For a single filer paid biweekly with no pre-tax deductions: federal income tax $5,020.00, Kentucky income tax $1,982.40, Social Security $3,720.00 and Medicare $870.00. That leaves $48,407.60 a year, or $1,861.82 per paycheck.
- Does Kentucky have a standard deduction?
- The 2026 Kentucky standard deduction is $3,360 for single filers, $3,360 for married filing jointly and $3,360 for head of household. Pre-tax 401(k), health and HSA deductions are assumed to reduce Kentucky wages the same way they reduce federal wages.
- Does Kentucky have local income taxes?
- Kentucky cities and counties levy local occupational license taxes on wages (commonly 0.5%-2.5%; e.g., Louisville Metro 2.2% resident, Lexington-Fayette 2.25%), withheld separately from state tax.
- What is the tipped minimum wage in Kentucky?
- $2.13 an hour in cash wages, with a tip credit of up to $5.12, so tips must bring the total to at least $7.25.
Sources for Kentucky figures
Every Kentucky figure on this page was last checked on against these sources:
- https://revenue.ky.gov/Forms/2026 WH Tax Tables.pdf — revenue.ky.gov (tax year 2026, checked 2026-10-18)
- https://www.dol.gov/agencies/whd/state/minimum-wage/tipped — dol.gov (tax year 2026, checked 2026-10-18)
Federal figures: see the methodology page.
Nearby states
More Kentucky pay tools
- Overtime pay in Kentucky
- Kentucky tipped wage calculator
- All state paycheck calculators
- How the KY math works
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