Kentucky Payroll Tax Calculator 2026
Calculate Kentucky state income tax, federal withholding, Social Security, Medicare, and net take-home pay.
2026 Kentucky tax rates · FICA · Kentucky K-4
State Income Tax
4% flat rate
Social Security
6.2%
Medicare
1.45%
State Form
Kentucky K-4
Calculate Your Kentucky Paycheck
Enter your salary or hourly rate and get a full breakdown: Kentucky state tax, federal income tax, Social Security, Medicare, and exact net pay.
Open Kentucky Payroll Tax CalculatorFree · No signup · 2026 IRS & KY rates
Kentucky Tax Guide
Kentucky Payroll Tax Overview 2026
Kentucky uses a flat 4% income tax rate. All taxable income is taxed at the same percentage, regardless of how much you earn. This makes payroll calculations straightforward.
Kentucky moved to a 4.0% flat income tax in 2023, down from a top bracket of 6%. The rate is set to continue declining gradually.
Kentucky aims to reduce its flat tax to 3.5% or lower by 2025–2026 as state revenues allow under its tax reform law.
Kentucky Payroll Tax Summary
State Income Tax4% flat rate
Tax TypeFlat rate
Social Security6.2% on first $176,100
Medicare1.45% (+ 0.9% over $200K)
FUTA (employer)0.6% on first $7,000
Employee FormKentucky K-4
FAQ
Kentucky payroll tax questions
What is the Kentucky income tax rate for 2026?
Kentucky uses a flat 4% income tax rate on all taxable income. Unlike progressive-tax states, the same rate applies whether you earn $30,000 or $300,000. This makes Kentucky payroll tax calculations simple and predictable.
What taxes do Kentucky employees pay on their paycheck?
Kentucky employees pay: (1) Federal income tax (based on W-4 withholding); (2) Social Security tax (6.2% on wages up to $176,100); (3) Medicare tax (1.45%, plus 0.9% on income over $200,000); (4) Kentucky state income tax (4% flat rate); The employer matches the Social Security and Medicare portions.
What payroll withholding form do Kentucky employees use?
Kentucky employees complete Kentucky K-4 for state withholding in addition to the federal W-4. Employers use both forms to calculate the correct combined withholding amount.
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