Kentucky Paycheck Calculator

Louisville, Kentucky withholds a 2.20% local occupational (payroll) tax on wages earned in the city — $22.00 out of every $1,000 you earn. That 2.20% is the resident rate. 1.45% of it applies to everyone who works in Louisville; the other 0.75% is a Jefferson County school boards fee withheld only from residents, so if you commute in from another county your rate is 1.45%.

Louisville Paycheck Calculator

Estimate your Louisville, Kentucky take-home pay for 2026 — after the 2.20% local occupational tax, federal income tax, the 3.5% state flat tax, Social Security, and Medicare.

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Kentucky · 2026 tax year · salaried or hourly

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What is the local tax rate in Louisville, Kentucky?

Louisville levies a 2.20% occupational (payroll) tax on wages earned in the city, which sits in Jefferson County. That is the rate for Jefferson County residents — work in Louisville but live outside it and 1.45% is withheld instead. The calculator above shows your real Louisville take-home pay after that local tax, federal withholding, Kentucky's 3.5% flat tax, and FICA.

Louisville Metro and Jefferson County are merged, so the 2.20% resident rate already includes the county share. The 2.20% is really two levies on one line: 1.45% Metro + TARC on everyone who works in Metro, plus a 0.75% Jefferson County School Boards fee that Form W-1 withholds only from employees who live in Metro. Non-residents who only work in Jefferson County are withheld at 1.45%.

To compare it against every other Kentucky jurisdiction, see the full Kentucky occupational tax rates by city and county.

Rate verified September 8, 2026 against Louisville Metro Revenue Commission — in effect since January 1, 2026.

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Quick facts

  • Louisville's occupational tax is 2.20% if you live in Jefferson County and 1.45% if you work here but live elsewhere.
  • On a $2,000 paycheck the local tax alone is $44.00 ($29.00 for non-residents) — before federal, state, and FICA.
  • Commuters into Louisville still owe the tax, just at the 1.45% non-resident rate — the 0.75% school boards portion is residents-only.
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Frequently asked questions

Louisville, Kentucky withholds a 2.20% local occupational (payroll) tax on wages earned in the city — $22.00 out of every $1,000 you earn. That 2.20% is the resident rate. 1.45% of it applies to everyone who works in Louisville; the other 0.75% is a Jefferson County school boards fee withheld only from residents, so if you commute in from another county your rate is 1.45%.

Louisville withholds 2.20% of your gross wages for the local occupational tax — about $22.00 on every $1,000 of pay, or 1.45% ($14.50) if you work in Louisville but live outside Jefferson County. It is withheld on gross wages, before federal income tax, Kentucky's 3.5% flat state tax, and FICA (Social Security and Medicare) are applied.

Yes, but at a lower rate. Working in Louisville without living in Jefferson County means 1.45% is withheld instead of the 2.20% resident rate: the 1.45% city and transit portion applies to everyone who works in Louisville, while the remaining school boards portion is withheld only from residents. If you live in Jefferson County but work elsewhere, you generally owe that other jurisdiction's rate instead.

A Louisville paycheck is reduced by four layers: federal income tax (progressive brackets), Kentucky's 3.5% flat state tax after the $3,360 standard deduction, FICA at 6.2% Social Security plus 1.45% Medicare, and Louisville's 2.20% occupational tax (1.45% for non-residents). Enter your pay above to see all four broken out line by line.

Kentucky paycheck calculators by city

Compare take-home pay in another Kentucky city, or run the statewide calculator:

Sources & references

  1. Employer Payroll Withholding — 2026 Withholding Tax FormulaKentucky Department of Revenue
  2. Publication 15-T, Federal Income Tax Withholding MethodsInternal Revenue Service
  3. Contribution and Benefit Base (Social Security wage base)Social Security Administration