Kentucky Paycheck Calculator

The Kentucky paycheck calculator estimates the taxes deducted from your earnings as an employee, including federal taxes, Kentucky state taxes, local occupational taxes, as well as Social Security and Medicare contributions.



Payroll Calculator KY

Filing Status Single

Married Filing Jointly
Gross Pay
Enter Your Kentucky Zip Code
Tax Paid Yearly
Federal Tax $11,641
State Tax $3,474
Local Tax $1,125
Social Security $5,580
Medicare $1,305
Net Pay $66,875

Kentucky Occupational Taxes

County Tax Rate
Adair0.50%
Allen1.00%
Ballard1.50%
Bath2.00%
Boone0.80%
Bourbon0.75%
Boyd1.00%
Boyle1.25%
Breathitt2.00%
Butler1.00%
Caldwell1.50%
Campbell0.90%
Carroll1.00%
Carter1.00%
Clark1.50%
Clay1.00%
Clinton1.25%
Crittenden0.50%
Cumberland1.25%
Daviess1.00%
Elliott1.00%
Estill2.00%
Fayette2.25%
Franklin1.00%
Gallatin1.00%
Garrard2.00%
Grant1.50%
Graves1.00%
Grayson0.50%
Hancock1.60%
Hardin1.00%
Harrison1.50%
Hart0.80%
Henderson1.00%
Hickman1.00%
Hopkins0.50%
Jackson1.85%
Jefferson1.25%
Jessamine1.00%
Johnson0.50%
Kenton0.70%
Knox1.00%
Laurel1.00%
Leslie1.00%
Lincoln1.00%
Livingston1.00%
Logan0.75%
Madison1.00%
Magoffin1.00%
Marion1.00%
Marshall1.00%
Martin2.00%
McCracken1.00%
McCreary1.50%
McLean1.00%
Menifee1.25%
Mercer1.00%
Metcalfe1.00%
Monroe1.00%
Montgomery2.00%
Morgan1.50%
Nelson0.50%
Nicholas1.00%
Ohio1.25%
Pendleton1.00%
Perry1.00%
Pike1.00%
Powell1.25%
Pulaski1.00%
Robertson1.50%
Rockcastle1.50%
Rowan1.50%
Russell1.00%
Scott1.00%
Shelby1.00%
Simpson1.00%
Spencer0.80%
Taylor1.00%
Todd1.00%
Union0.50%
Warren1.00%
Washington0.75%
Wayne1.00%
Whitley1.00%
Wolfe1.25%
Woodford1.50%

Kentucky Income Tax Rate 2025

Kentucky applies a flat income tax rate of 4% for all taxpayers in 2025. While Kentucky does not impose local income taxes, occupational taxes are applicable in 86 counties. These taxes are based on gross income rather than taxable income.

Kentucky Local Taxes

  • Kentucky does not impose local income taxes.

Kentucky have following personal exmeption:

  • Single filer:$3,160
  • Married Filing Jointly:$6,320

Kentucky Tax Calculation Example:

Let’s calculate the taxes for a single filer living in Jefferson,Kentucky who earns $90,000 annually.

1.Federal Tax Calculation:
  • Standard deduction: $14,600.
  • Taxable income for federal tax: $90,000- $14,600 = $75,400.
  • Federal tax rate (22%):
    $11,600 x 10% + ($47,150 - $11,600) x 12% +($75,400 - $47,150) x 22% = $11,641
  • Federal tax owed: $11,641.

2.State Tax Calculation:
  • personal Exemption: $3,160.
  • Taxable income for Kentucky state tax: $90,000 - $3,160 = $86,840
  • State tax rate (4%):
    $86,840 x 4% = $3,474
  • State tax owed: $3,474

2.Local Occupational Tax Calculation:
  • Jefferson occupational tax rate (1.25%):
    $90,000 x 1.25% = $1,125
  • State tax owed: $1,125

3.Social Security Tax (No deductions, taxed on gross income):
  • $90,000 x 6.2% = $5,580.
  • Social security tax owed: $5,580.

4.Medicare Tax (No deductions, taxed on gross income):
  • $90,000 x 1.45% = $1,305.
  • Medicare tax owed: $1,305.

5.Total Tax:
  • $11,641+ $3,474 + $1,125 + $5,580 + $1,305 = $23,125

6.Net Pay
  • $90,000 - $23,125 = $66,875

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