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Kentucky uses a flat 3.5% individual income tax in 2026, making state withholding easy to explain on paper. Louisville, Lexington, and northern Kentucky metro areas may layer local occupational taxes. This calculator shows federal tax, Kentucky tax after the $3,360 standard deduction, and FICA — not full KY-740 local detail.
2026 federal + state brackets + FICA — updates as you type.
State: Kentucky (pre-selected; change the dropdown for other states)
Not applied in this simplified model.
State tax uses your state's 2026 brackets, standard deduction, exemptions and credits for your filing status. City and county income taxes (for example NYC, Maryland counties, Ohio cities) are not included. FICA: Social Security 6.2% on wages up to $184,500 and Medicare 1.45% on all wages shown.
Kentucky: 2026 flat 3.5% after the $3,360 standard deduction. City and county occupational taxes are not modeled — check your paystub.
Federal brackets (2026 · Single)
Net take-home
$52,250
Total tax: $12,750
Effective rate
19.6%
Marginal rate
15.5%
Income position
Taxable income $48,900 relative to bracket scale (cap $691,848).
Rates: Kentucky Department of Revenue, Individual Income Tax.
| Component | Rate / rule in app |
|---|---|
| State individual income tax | Flat 3.5% |
| Standard deduction | $3,360 |
| Local occupational tax | Not in this tool |
| Bracket structure | None — single flat state rate |
Kentucky offers limited credits compared to some states, including certain education tuition credits and charitable contribution credits in specific programs. Family size tax credits and other provisions change with law — none are applied in this calculator.
Kentucky taxes individual income at a flat 3.5% rate for 2026 — about $1,630 on $50,000 of wages after the standard deduction. Some cities and counties levy occupational or net profits taxes that are not included in this calculator.
Yes. The 2026 Kentucky standard deduction is $3,360, and the calculator subtracts it before applying 3.5% (the same amount is used for every filing status). Certain exclusions (e.g. military pay under qualifying rules) may apply but are not modeled.
Tennessee does not tax broad wage income at the state level. Kentucky's flat income tax is straightforward to describe but adds to withholding versus Tennessee neighbors — compare the same gross on each page.
Local occupational taxes may apply depending on where you work and live. This calculator includes only the state tax; check local revenue offices for occupational tax schedules.
Educational estimates only. Not IRS or Kentucky Department of Revenue advice.