Kentucky payroll · DOR 2026 withholding formula

Kentucky paycheck calculator.

Gross pay in, take-home pay out. Kentucky withholds a flat 3.5% after a $3,360 standard deduction; add your local occupational tax if your city or county charges one. Everything runs in your browser; nothing is sent or stored.

Your pay

Gross pay this period ($)

Pay frequency

Pre-tax: lowers income tax and FICA ($ per period)For example Section 125 health premiums.

Pre-tax: lowers income tax only ($ per period)For example a traditional 401(k) deferral, which is still subject to Social Security and Medicare tax.

Local income or occupational tax (% of taxable wages, optional)A rate you supply. No local tax tables are built in.

Federal Form W-4 filing status

Federal W-4 Step 2 box is checked (two jobs)

Federal W-4 Step 3: credits, annual ($)

Federal W-4 Step 4(a): other income, annual ($)

Federal W-4 Step 4(b): deductions, annual ($)

Federal W-4 Step 4(c): extra withholding per period ($)

Wages already paid this year, before this check ($)Only matters near the $184,500 Social Security wage base or the $200,000 Additional Medicare threshold.

Estimated Kentucky paycheck (2026)

Worked example

Biweekly gross $2,500, $100 section 125 premium and $150 traditional 401(k). Income-tax wages are $2,250. Federal income tax $186.15, Social Security $148.80 and Medicare $34.80 (the same federal figures as the U.S. Paycheck Calculator example).

Kentucky: $2,250 × 26 = $58,500; minus the $3,360 standard deduction = $55,140; × 3.5% = $1,929.90 a year, ÷ 26 = $74.23.
Take-home: $2,500 − $250 pre-tax − $186.15 − $148.80 − $34.80 − $74.23 = $1,806.02.

How it is calculated

Federal withholding is IRS Publication 15-T (2026) Worksheet 1A for a Form W-4 from 2020 or later, and Social Security (6.2% to $184,500), Medicare (1.45%) and Additional Medicare Tax (0.9% over $200,000) follow IRS Publication 15. The Department of Revenue’s 2026 formula multiplies pay by the number of pay periods, subtracts the $3,360 standard deduction, applies the 3.5% flat rate and divides by the number of pay periods. The standard deduction is built into the formula and is claimed only once, so the Department notes that an employee with more than one W-2 may need extra withholding (the sheet gives $117.60 for that case). The formula has no allowance input.

Assumption: the pre-tax amounts you enter reduce Kentucky taxable wages the same way they reduce federal income-tax wages; your employer’s payroll setup controls the exact treatment. Not covered: W-4s from 2019 or earlier, extra withholding for multiple W-2s, supplemental pay, and local occupational license or payroll taxes, which some Kentucky cities and counties charge: enter the rate in the local tax field, and wage bracket method rounding. This is a planning estimate, not an official calculation or tax advice.

Sources and as-of dates

2026 Kentucky Withholding Tax Formula 42A003 (TCF)(10-2025): $3,360 standard deduction, 3.5% flat rate, the formula and its monthly example ($104.65).
IRS Publication 15-T (2026): dated Dec 3, 2025: Worksheet 1A and the annual Percentage Method tables used for federal withholding.
IRS Publication 15 (2026), Employer’s Tax Guide: dated Dec 15, 2025: 6.2% Social Security up to a $184,500 wage base, 1.45% Medicare, 0.9% Additional Medicare Tax over $200,000.
Figures retrieved October 16, 2026. States and the IRS republish these formulas, usually each January; this tool covers 2026 only. It does not look anything up from a government system.

FAQ

Why does my real paycheck differ from this estimate?

Employers may use printed Kentucky tables instead of the formula, round differently, apply your exact Form W-4 entries and withhold local, disability, benefit and retirement amounts this tool does not model. Treat the result as an estimate, not tax advice.

What rate does Kentucky withhold for 2026?

A flat 3.5% of wages after a $3,360 standard deduction, per the Department of Revenue’s 2026 withholding formula.

Why is the Department’s bi-weekly example off by a few dollars?

The sheet shows $47 for $1,500 biweekly; unrounded the formula gives $1,247.40 ÷ 26 = $47.98, which this calculator shows.

Do I owe a city or county tax too?

Some Kentucky cities and counties charge a local occupational tax that is not part of the state formula. Enter its rate in the local tax field to include it.

Does a 401(k) deferral lower Social Security and Medicare tax?

No. Per IRS Publication 15, elective 401(k) deferrals are exempt from income tax withholding but remain subject to Social Security and Medicare tax. Section 125 cafeteria-plan benefits such as health premiums generally are not.