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LOCAL TAX / 2026 / KY / LEXINGTON-FAYETTE

Lexington-Fayette, Kentucky paycheck calculator

On Kentucky's median salary of $46,920, Lexington-Fayette takes $1,056 a year in local tax, leaving $37,300 take-home pay in 2026 ($1,435 biweekly).

Written by Reviewed by TODO Reviewer NameLast verified

Local tax / yr
$1,056
Take-home / yr
$37,300
Biweekly
$1,435
Local rate
2.25%

Lexington-Fayette levies a 2.25% city income tax on residents, charged on all wages, including 401(k) deferrals and pre-tax benefits. People who work in Lexington-Fayette but live elsewhere pay 2.25% of their wages.

Source: Lexington-Fayette Urban County Government, Division of Revenue, 'Occupational license fee: rates and current forms' (retrieved 2026-10-16).

$46,920 (Kentucky median) in Lexington-Fayette, 2026 · single filer, resident
Per yearPer monthBiweeklyPer week
Gross pay$46,920$3,910$1,805$902
Federal income tax−$3,450−$288−$133−$66
Social Security−$2,909−$242−$112−$56
Medicare−$680−$57−$26−$13
State income tax−$1,525−$127−$59−$29
Local tax−$1,056−$88−$41−$20
Take-home pay$37,300$3,108$1,435$717

Your details

  • StateKentucky

01Pay

Pay type
Pay frequency

02Where you live and work

City, county or school district income tax, where one applies.

03Form W-4

Filing status (W-4 Step 1c)

Used for W-4 Step 3.

04Pre-tax deductions

05Post-tax deductions

Roth 401(k), union dues, garnishments.

Take-home per paycheck

$2,208

every 2 weeks

Take-home per year
$57,398
Total taxes per year
$17,602
Effective tax rate
23.5%
Marginal tax rate
35.4%
  • Kentucky has no withholding allowances: everyone gets the same standard deduction, and Form K-4 is only used to claim exemption.

Take-home per paycheck: $2,208 every 2 weeks

Paycheck breakdown
LineEvery 2 weeksPer year
Gross pay$2,885$75,000
Federal income tax−$295−$7,670
Social Security−$179−$4,650
Medicare−$42−$1,088
State income tax−$96−$2,507
Lexington-Fayette−$65−$1,688
Take-home pay$2,208$57,398
Where your pay goes
76%TAKE-HOME
  • Take-home pay$57,39876%
  • Federal income tax$7,67010%
  • Social Security & Medicare$5,7388%
  • State & local taxes$4,1956%

$2,208

every 2 weeks

By salary

Local tax in Lexington-Fayette by salary

SalaryLocal tax / yrTake-home / yrWithout local tax
$40,000$900$32,138$33,038
$60,000$1,350$47,057$48,407
$80,000$1,800$60,628$62,428
$100,000$2,250$73,548$75,798
$150,000$3,375$105,284$108,659
FAQ

Questions people ask

What is the local income tax in Lexington-Fayette?

Lexington-Fayette levies a 2.25% city income tax on residents, charged on all wages, including 401(k) deferrals and pre-tax benefits. People who work in Lexington-Fayette but live elsewhere pay 2.25% of their wages. Source: Lexington-Fayette Urban County Government, Division of Revenue, 'Occupational license fee: rates and current forms'.

How much local tax comes out of a $46,920 salary in Lexington-Fayette?

$1,056 a year ($41 per biweekly paycheck), 2.25% of pay. Take-home is $37,300 instead of $38,356 without the local tax.

How much is $100,000 after tax in Lexington-Fayette?

$73,548 a year for a single filer in 2026, after $2,250 of local tax, federal tax, FICA and Kentucky tax.

Sources

  1. Lexington-FayetteLexington-Fayette Urban County Government, Division of Revenue, 'Occupational license fee: rates and current forms' · retrieved 2026-10-16
  2. Kentucky Department of Revenue42A003 (TCF)(10-2025) 2026 Kentucky Withholding Tax Formula · retrieved 2026-10-16
  3. Kentucky Department of Revenue42A003 (TCF)(12-2024) 2025 Kentucky Withholding Tax Formula · retrieved 2026-10-16
  4. Kentucky Department of Revenue42A003 (3-26) Withholding Kentucky Income Tax — Instructions for Employers · retrieved 2026-10-16
  5. Louisville/Jefferson County Metro Revenue CommissionOccupational License Tax Regulations (2026) · retrieved 2026-10-16
  6. Kentucky General AssemblyKRS 67.750 Definitions for KRS 67.750 to 67.790 · retrieved 2026-10-16
  7. IRSPublication 15-T (2026), Federal Income Tax Withholding Methods · retrieved 2026-10-16
  8. IRSPublication 15 (2026), (Circular E), Employer's Tax Guide · retrieved 2026-10-16
  9. IRSRev. Proc. 2025-32: 2026 inflation-adjusted tax items · retrieved 2026-10-16
  10. IRSForm W-4 (2026), Employee's Withholding Certificate · retrieved 2026-10-16
  11. IRSPublication 505 (2026), Tax Withholding and Estimated Tax · retrieved 2026-10-16
  12. IRSForm 1040-ES (2026), Estimated Tax for Individuals · retrieved 2026-10-16
  13. IRSSchedule 1-A (Form 1040) 2026, Additional Deductions (early-release draft) · retrieved 2026-10-16
  14. IRSSchedule 8812 (Form 1040) 2026, Credits for Qualifying Children and Other Dependents (early-release draft) · retrieved 2026-10-16
  15. IRSWorking Families Tax Cuts: Individuals and workers (tips, overtime, seniors, car loan interest) · retrieved 2026-10-16
  16. IRSWorking Families Tax Cuts provisions (charitable deduction for non-itemizers, Section 70424) · retrieved 2026-10-16
  17. IRSChild Tax Credit · retrieved 2026-10-16
  18. IRSIR-2025-111: 401(k) limit increases to $24,500 for 2026 · retrieved 2026-10-16
  19. IRSRev. Proc. 2025-19: 2026 HSA limits · retrieved 2026-10-16
  20. BLSBLS Occupational Employment and Wage Statistics (OEWS), May 2025, median annual wage by state · retrieved 2026-10-16

Written by Reviewed by TODO Reviewer NameLast verified

How every figure is checked: methodology.