KY · 2026 tax year
Kentucky paycheck calculator
On $45,000 a year in Kentucky, a single filer takes home about $36,880, or $1,418 every two weeks.
Your take-home pay in Kentucky
$1,418
every two weeks · $36,880 per year · 18.0% effective rate
What sets Kentucky apart in 2026
Kentucky cut its flat rate to 3.5% for 2026, down from 4%, charged after a $3,360 standard deduction. One quirk catches couples: a joint return gets that $3,360 once, not doubled, while two earners filing a combined return get one each.
On the state tax alone, Kentucky looks better the more you earn. It ranks 17th of 29 states at $50,000, where it takes $1,632, and 10th at $100,000 and $150,000. At $150,000 the state bill is $5,132, or 3.42% of gross.
The larger deduction is often local. Some 170 cities tax gross earnings, averaging about 1.5%, many counties add their own, and school boards can too. Louisville residents pay 2.2% in all and Lexington-Fayette residents 2.75%. Because the tax falls on gross pay, before the state deduction, a Louisville resident on $80,000 pays about $1,760 and a Lexington resident about $2,200. None of this is in the figures above, since it depends on where you work and live; your employer withholds it alongside the state tax. There is no employee-paid state disability or paid-leave program.
| Salary | Share of salary, chart | State tax | Rank |
|---|---|---|---|
| $50k | $1,632 | 17th of 29 | |
| $75k | $2,507 | 11th of 29 | |
| $100k | $3,382 | 10th of 29 | |
| $150k | $5,132 | 10th of 29 | |
| 0% 2% 4% 6% 8% | |||
Rank 1 is the lowest state income tax among the 29 states on this site. Local taxes and paid-leave premiums are not included.
Kentucky at a glance
- State income tax
- Flat 3.5%
- Taken off before state tax
- $3,360 single · $3,360 joint
- Local income tax
- Yes, some 170 cities and many counties
- Minimum wage
- $7.25/hr $15,100 a year full-time. The federal minimum, unchanged in Kentucky since July 2009. Tipped workers can be paid $2.13 an hour if tips bring them to $7.25.
- Largest job markets
- Louisville, Lexington, Bowling Green, Owensboro, Covington
At $45,000 in Kentucky
- $45,000 = 3.0× a full-time year at Kentucky's $15,100 minimum.
- Kentucky takes 3.5% of each extra dollar, up to $95,000.
Take-home pay across Kentucky salaries
Single filer; a row loads the calculator.
Questions about Kentucky pay
- Is there a local income tax in Kentucky?
- Yes, levied by some 170 cities and many counties: on top of the state tax, not in the figure above.
Sources: Kentucky Department of Revenue, Louisville Metro Government, Lexington-Fayette Urban County Government, Fayette County Public Schools, Kentucky Office of Unemployment Insurance, U.S. Department of Labor, checked Sep 30, 2026 · IRS, SSA and every date · method · report an error