How Kentucky taxes your paycheck in 2026
Kentucky uses a flat 3.5% income tax. On top of that, every Kentucky worker pays federal income tax plus 6.2% Social Security (on the first $184,500 of 2026 wages) and 1.45% Medicare with no cap. This calculator applies all of it at once, so the take-home figure is the real one.
Kentucky income tax brackets, 2026
Applied to taxable income — that is, your wages after the Kentucky standard deduction. Single filer figures shown.
| Rate | Taxable income (single) |
|---|---|
| 3.5% | $0 and above |
Standard deduction: $3,360 single / $3,360 married.
What Kentucky state tax costs at different salaries
Single filer, Kentucky state income tax only — federal tax and FICA are on top of these figures.
| Annual salary | Kentucky income tax | Effective rate |
|---|---|---|
| $50,000 | $1,632 | 3.26% |
| $75,000 | $2,507 | 3.34% |
| $100,000 | $3,382 | 3.38% |
| $150,000 | $5,132 | 3.42% |
Local income tax in Kentucky
Some Kentucky cities and counties levy their own income tax on top of the state rate. Pick yours from the dropdown above — options include Louisville / Jefferson Co. (2.2%), Lexington / Fayette Co. (2.25%), Covington (2.45%).
How Kentucky compares with neighbouring states
State income tax owed by a single filer on a $75,000 salary — Kentucky against the states around it:
| State | Tax on $75,000 | Effective rate |
|---|---|---|
| Tennessee | No income tax | 0% |
| Ohio | $1,280 | 1.71% |
| Indiana | $2,183 | 2.91% |
| Kentucky (this state) | $2,507 | 3.34% |
| Virginia | $3,498 | 4.66% |
Kentucky ranks fourth-lowest of these 5 at that salary, costing about $2,507 a year more than Tennessee. Where you physically work usually decides which state withholds, so a short commute across a border can change your take-home meaningfully.
Why your effective Kentucky rate isn't 3.5%
On a $75,000 salary the headline rate is 3.5%, but the real bite is about 3.34%. Two things cause the gap. First, Kentucky shelters the first $3,360 of income before any tax applies.
Worth noting: Kentucky's $3,360 of shelter is well below the federal standard deduction of $16,100, so you pay Kentucky tax on roughly $12,740 more income than you pay federal tax on — about $446 a year in extra state tax at the top rate.
Local tax applies in Kentucky. Some cities or counties add their own income tax on top of the state rate — select yours from the dropdown above, since it can exceed the state tax itself in a few places.
Federal taxes on top
Every Kentucky worker also pays federal income tax plus 6.2% Social Security and 1.45% Medicare. Those rules are identical in all 50 states — see the main paycheck calculator for how FICA, the wage base, pre-tax deductions and FICA-exempt occupations work.
Nearby states
Compare Kentucky with Tennessee, Ohio, Indiana, Virginia — or see the full list of all 50 states and DC.