How to use the kentucky paycheck calculator
- Enter gross pay for one check and pick the pay frequency.
- Pick your federal filing status. It only affects the federal line; Kentucky treats everyone alike.
- Add 401(k) and health premiums per check.
- Add any W-4 entries that change federal withholding.
- Read net pay and each line withheld.
Kentucky has one rate and one deduction
For 2026 Kentucky withholds 3.5% of annual wages after a $3,360 standard deduction. That is the whole formula: there is no filing status, no allowance and no state disability or paid leave premium. On a $2,800 biweekly check with a $140 401(k) deferral this kentucky paycheck calculator shows $88.58 of state tax and $2,111.64 of take-home pay. For other states and custom percentages, see the general paycheck calculator.
The Department of Revenue's own example
The 2026 Kentucky formula sheet works a monthly paycheck of $3,270. Annual wages are $39,240 and the taxable amount is $35,880 after the standard deduction. At 3.5% the gross annual tax is $1,255.80, which is $104.65 a month. Enter $3,270 monthly with no deductions and the Kentucky line reads $104.65, the same figure.
Why a second job can leave you short
The $3,360 deduction is built into every employer's withholding. An employee with two jobs gets that deduction twice in withholding but can use it only once on the return. The formula sheet suggests extra withholding of $117.60 a year (3.5% of $3,360) for employees who receive more than one W-2.
The calculation in four steps
- Take the wages for the check after 401(k) and health premiums and multiply by the number of pay periods in the year.
- Subtract the $3,360 standard deduction.
- Multiply what is left by 3.5%.
- Divide by the pay periods. For the $2,800 biweekly example with a $140 deferral that is $2,660 a check, $69,160 a year, $65,800 after the deduction, $2,303.00 of tax and $88.58 a paycheck.
A low-wage check can come out at zero, because annual wages under $3,360 are all covered by the deduction.
Local taxes are not included
Many Kentucky cities and counties levy their own occupational or net profits taxes on wages, and the federal payroll bulletins carry separate city and county withholding tables for Kentucky. This calculator covers the state tax only, so if you work in a city or county that taxes wages, your stub will show a further local line this page does not model.
Method and sources
State rule: Kentucky Department of Revenue, "2026 Kentucky Withholding Tax Formula", Form 42A003 (TCF) (10-2025): standard deduction $3,360 and a 3.5% flat rate, annual tax divided by the pay periods. The same figures appear in USDA National Finance Center bulletin NFC-26-1770145550, which also excludes 401(k) deferrals. Federal income tax follows IRS Publication 15-T (2026), Worksheet 1A, annual percentage method. Social Security is 6.2% up to the $184,500 wage base and Medicare is 1.45% plus 0.9% over $200,000 of wages. The state sheet's second example has a typing slip in one intermediate line ($35,730 instead of $35,640) and rounds the biweekly result down to $47; this page works in cents. The formulas are covered by the repository's automated tests. One worked case: on the monthly example in the state sheet, $3,270 of wages withholds $104.65 a month. What it leaves out: local occupational taxes, K-4 extra withholding, supplemental wage rates and garnishments. This is a withholding estimate for one paycheck, not a payroll quote or tax advice. Your employer's payroll system and your final tax return decide the real figures. Constants to refresh each January: rate, standard deduction, Social Security wage base.
Worked examples
| Example | Input | Result |
|---|---|---|
| Kentucky example | Gross pay this period ($): 2800; Pay frequency: biweekly; Federal filing status (W-4 Step 1c): single; Pre-tax 401(k) per pay period ($): 140; Health and other section 125 premiums per period ($): 0; W-4 Step 2 box checked (two jobs)?: no; W-4 Step 3 credits, per year ($): 0; W-4 Step 4(a) other income, per year ($): 0; W-4 Step 4(b) deductions, per year ($): 0; W-4 Step 4(c) extra withholding per period ($): 0; Wages already paid this year ($): 0 | Gross pay this period: $2,800.00; Pre-tax deductions: $140.00; Federal income tax withholding: $245.58; Social Security (6.2%): $173.60; Medicare (1.45%): $40.60; Kentucky income tax: $88.58; Net pay this period: $2,111.64; Net pay per year: $54,902.64; Total withheld as % of gross: 19.58% |
| Monthly pay, the state example | Gross pay this period ($): 3270; Pay frequency: monthly; Federal filing status (W-4 Step 1c): single; Pre-tax 401(k) per pay period ($): 0; Health and other section 125 premiums per period ($): 0; W-4 Step 2 box checked (two jobs)?: no; W-4 Step 3 credits, per year ($): 0; W-4 Step 4(a) other income, per year ($): 0; W-4 Step 4(b) deductions, per year ($): 0; W-4 Step 4(c) extra withholding per period ($): 0; Wages already paid this year ($): 0 | Gross pay this period: $3,270.00; Pre-tax deductions: $0.00; Federal income tax withholding: $210.73; Social Security (6.2%): $202.74; Medicare (1.45%): $47.42; Kentucky income tax: $104.65; Net pay this period: $2,704.46; Net pay per year: $32,453.52; Total withheld as % of gross: 17.29% |
| Married, weekly pay with a health premium | Gross pay this period ($): 1450; Pay frequency: weekly; Federal filing status (W-4 Step 1c): mfj; Pre-tax 401(k) per pay period ($): 72.5; Health and other section 125 premiums per period ($): 60; W-4 Step 2 box checked (two jobs)?: no; W-4 Step 3 credits, per year ($): 0; W-4 Step 4(a) other income, per year ($): 0; W-4 Step 4(b) deductions, per year ($): 0; W-4 Step 4(c) extra withholding per period ($): 0; Wages already paid this year ($): 0 | Gross pay this period: $1,450.00; Pre-tax deductions: $132.50; Federal income tax withholding: $74.25; Social Security (6.2%): $86.18; Medicare (1.45%): $20.16; Kentucky income tax: $43.85; Net pay this period: $1,093.06; Net pay per year: $56,839.12; Total withheld as % of gross: 15.48% |
FAQ
What is the Kentucky income tax withholding rate in 2026?
3.5% of annual wages after a $3,360 standard deduction.
Did the Kentucky rate change for 2026?
Yes. The rate fell from 4.0% to 3.5% and the standard deduction rose from $3,270 to $3,360.
Does Kentucky withholding depend on my filing status?
No. The state formula uses one rate and one standard deduction for everyone.
Does Kentucky take disability or paid family leave from my pay?
Not in this calculator. State income tax is the only Kentucky line modelled, plus any local tax your city or county adds.
Why is my stub higher than this page?
A local occupational tax or extra withholding requested on a K-4 would appear as a separate deduction that this state-only page leaves out.
Is my 401(k) deferral taxed by Kentucky withholding?
Traditional 401(k) deferrals and section 125 premiums come out of wages before the Kentucky formula runs.