Kentucky · tax year 2026
Lexington paycheck calculator
People in Lexington pay a local income tax of 2.25% on top of Kentucky income tax. On $85,000 a year, a single person takes home about $63,858, or $2,456.06 every two weeks.
Estimated take-home pay · 2026
Biweekly pay · Single · Lexington / Fayette County, Kentucky
$2,456.06 per paycheck
from $3,269.23 before taxes · 26 paychecks a year
Where each dollar goes
- Take-home pay75.1%$63,858
- Federal income tax11.6%$9,870
- Social Security and Medicare7.6%$6,503
- State taxes3.4%$2,857
- Local taxes2.3%$1,913
Line by line
Per paycheckPer yearPay
Taxes
Federal income tax$379.62$9,870
2026 brackets after the $16,100 standard deduction, worked out for the year and spread over your paychecks. IRS Rev. Proc. 2025-32
Social Security$202.69$5,270
6.2% of wages up to $184,500. Traditional 401(k) contributions do not reduce it. SSA wage base · 2026
Medicare$47.40$1,233
1.45% of wages, with no cap. IRS Pub. 15 · 2026
Kentucky income tax$109.90$2,857
Kentucky taxes income at a flat 3.5% for 2026 after a $3,360 standard deduction. Many cities and counties add an occupational tax. Kentucky · 2026
Lexington / Fayette County$73.56$1,913
Resident rate 2.25%. It is charged on gross wages. 401(k) and benefit contributions do not reduce it. Lexington-Fayette occupational license fee · 2.25%
Tap a line to see how it was worked out. Each paycheck is the year's figure divided by 26 and rounded to the cent.
Show the math
Federal income tax for the year
| Wages | $85,000.00 |
|---|---|
| Standard deduction | −$16,100.00 |
| Taxable income | $68,900.00 |
| Tax from the 2026 brackets | $9,870.00 |
| Federal income tax | $9,870.00 |
Kentucky income tax for the year
| Wages taxed by the state | $85,000.00 |
|---|---|
| Standard deduction | −$3,360.00 |
| Taxable income | $81,640.00 |
| Tax from the rate schedule | $2,857.40 |
| Kentucky income tax | $2,857.40 |
Sources for these figures
- IRS newsroom, tax year 2026 inflation adjustments (Rev. Proc. 2025-32)
- Rev. Proc. 2025-32 (PDF)
- Tax Foundation, 2026 federal income tax brackets
- IRS Publication 15-T, Federal Income Tax Withholding Methods
- IRS, 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500
- SSA, Contribution and benefit base
- IRS Publication 15 (Circular E), Employer's Tax Guide
- IRS, Questions and answers for the Additional Medicare Tax
- Kentucky Department of Revenue, 2026 standard deduction
- USDA National Finance Center, Kentucky withholding formula, 2026
- Lexington-Fayette Urban County Government, Occupational license fee rates
What if
Estimate for tax year 2026. Your real paycheck depends on your W-4, your benefits and your employer's payroll system. This is education, not tax, payroll or financial advice.
Take-home pay in Lexington by salary
| Salary | Federal income tax | Social Security and Medicare | State income tax | Local tax | Take-home a year | A month | Every 2 weeks |
|---|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $932 | $675 | $24,678 | $2,056 | $949.14 |
| $40,000 | $2,620 | $3,060 | $1,282 | $900 | $32,138 | $2,678 | $1,236.06 |
| $50,000 | $3,820 | $3,825 | $1,632 | $1,125 | $39,598 | $3,300 | $1,523.00 |
| $60,000 | $5,020 | $4,590 | $1,982 | $1,350 | $47,058 | $3,921 | $1,809.90 |
| $75,000 | $7,670 | $5,738 | $2,507 | $1,688 | $57,398 | $4,783 | $2,207.60 |
| $100,000 | $13,170 | $7,650 | $3,382 | $2,250 | $73,548 | $6,129 | $2,828.75 |
| $150,000 | $24,734 | $11,475 | $5,132 | $3,375 | $105,284 | $8,774 | $4,049.37 |
| $200,000 | $36,734 | $14,339 | $6,882 | $4,500 | $137,545 | $11,462 | $5,290.17 |
The Lexington local income tax
Lexington-Fayette charges a 2.25% occupational license fee on wages earned in the county, with nothing taken off for 401(k) or benefit contributions. Fayette County residents also pay a separate school district occupational tax, which is not included here.
- Lexington / Fayette County: $1,913 a year on $85,000 (2.25%)
For a single person on $85,000, that is $1,913 a year on top of state and federal tax: about $73.56 from each biweekly paycheck.
Source: Lexington-Fayette Urban County Government, Occupational license fee rates. Last checked September 28, 2026.
Kentucky taxes in Lexington
Kentucky taxes income at a flat 3.5% for 2026 after a $3,360 standard deduction. Many cities and counties add an occupational tax. Elsewhere in Kentucky, with no local tax, the same $85,000 leaves $65,770.
Lexington against other cities
| Place | State taxes | Local tax | Take-home a year | Against Lexington |
|---|---|---|---|---|
| Lexington | $2,857 | $1,913 | $63,858 | |
| New York City | $4,391 | $2,860 | $61,376 | −$2,481 |
| Los Angeles | $4,621 | $0 | $64,007 | +$149 |
| Chicago | $4,063 | $0 | $64,565 | +$707 |
| Houston | $0 | $0 | $68,628 | +$4,770 |
| Phoenix | $1,731 | $0 | $66,896 | +$3,039 |
| Philadelphia | $2,669 | $3,175 | $62,784 | −$1,074 |
| Seattle | $1,179 | $0 | $67,448 | +$3,591 |
Lexington paycheck questions
How much is $60,000 a year after taxes in Lexington?
About $47,058 a year, or $3,921 a month, for a single person with no other deductions. Federal income tax takes $5,020, Social Security and Medicare $4,590, Kentucky income tax $1,982 and the local tax $1,350.
Does Lexington have a city income tax?
Yes: 2.25%. On $85,000 a year it comes to $1,913.
What taxes come out of a paycheck in Lexington?
Federal income tax, Social Security (6.2%) and Medicare (1.45%), Kentucky income tax (3.5% flat), and the Lexington local tax.
I work in Lexington but live somewhere else. Do I pay the tax?
Usually yes, at 2.25%. Untick “I live there” in the calculator to see it.
Sources
- Lexington-Fayette Urban County Government, Occupational license fee rates
- Kentucky Department of Revenue, 2026 standard deduction
- USDA National Finance Center, Kentucky withholding formula, 2026
- IRS newsroom, tax year 2026 inflation adjustments (Rev. Proc. 2025-32)
- SSA, Contribution and benefit base
Figures last checked on September 28, 2026. If something looks wrong, tell us.