How Kentucky taxes your paycheck
Flat 3.5% on taxable income
Rate fell from 4% to 3.5% on January 1, 2026.
Local income taxes
Many Kentucky cities and counties levy occupational license taxes on wages, for example Louisville Metro (about 2.2% combined) and Lexington (about 2.25%). Not included in this estimate.
The calculator above does not include local taxes.
Example: $60,000 salary in Kentucky
A single filer paid every two weeks (26 paychecks) on a $60,000 salary, with no 401(k) or health premiums, takes home about $1,861.82 per paycheck, or $48,407 a year.
| Gross pay | $2,307.69 |
| Federal income tax | -$193.08 |
| Social Security (6.2%) | -$143.08 |
| Medicare (1.45%) | -$33.46 |
| Kentucky income tax | -$76.25 |
| Net pay | $1,861.82 |
Kentucky pay stub and payday rules
Kentucky has no full pay stub law. Employers that take deductions must show the amount and general purpose of each deduction at the time of payment.
- Itemized deductions
Source: KRS § 337.070. Every state compared in our pay stub requirements by state guide.
Pay frequency: At least semimonthly, within 18 days after the pay period ends (KRS § 337.020).
Minimum wage: $7.25 per hour. Kentucky matches the federal minimum.
Kentucky Paycheck FAQs
Yes. Flat 3.5% on taxable income
For a single filer paid every two weeks on a $60,000 salary with no pre-tax deductions, our 2026 estimate is $2,307.69 gross and $1,861.82 take-home per paycheck. About 19.3% of gross goes to taxes: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare, $76.25 Kentucky income tax.
$7.25 per hour, effective July 24, 2009. Kentucky matches the federal minimum.
Kentucky has no full pay stub law. Employers that take deductions must show the amount and general purpose of each deduction at the time of payment. (KRS § 337.070)
At least semimonthly, within 18 days after the pay period ends (KRS § 337.020).
Many Kentucky cities and counties levy occupational license taxes on wages, for example Louisville Metro (about 2.2% combined) and Lexington (about 2.25%). Not included in this estimate.