Who is considered self-employed in Kentucky?
Anyone operating as a sole proprietor, independent contractor (1099), freelancer, or partner in a partnership who earns business profits is subject to self-employment taxes.
1099 self-employment net pay calculation
Kentucky Self-Employment Tax Calculator
Estimate 1099 independent contractor, freelancer, and gig worker net income after self-employment tax, federal tax, and Kentucky flat state tax.
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Kentucky · 2026 tax year · salaried or hourly
How much and how often you’re paid.
How are you paid?
Gross pay method
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Use flat 22% federal supplemental rate?
The IRS allows employers to withhold federal income tax from bonuses / supplemental wages at a flat 22% rate.
Required for accurate Social Security and Medicare surtax estimates mid-year.
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Updates as you type
Key points
Self-employment tax is 15.3% on 92.35% of net business profits (12.4% Social Security + 2.9% Medicare).
You can deduct half of your self-employment tax from your federal adjusted gross income (AGI).
Kentucky levies a flat 3.5% state income tax, which applies to net business profits after standard deduction.
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What to check
1Enter your gross 1099 business income (annual or per period).
2Enter your tax-deductible business expenses (mileage, home office, supplies).
3Review your self-employment tax breakdown and final take-home net profit.
Common questions
Do self-employed workers pay Kentucky local occupational tax?
Yes. Self-employed workers must file a local Net Profits Tax Return with the city or county where their business activities are conducted. The local rate matches the employee occupational rate.