Calculate take-home pay in suburban Louisville and Jefferson County. Accurately factors the 1.45% non-resident vs 2.20% resident Urban Services District tax.
In Louisville Metro/Jefferson County, employees working within the Urban Services District (former city boundaries) pay a total 2.20% local rate if they are Jefferson County residents (1.45% Louisville Metro + 0.75% Jefferson County Public Schools). Non-residents working in the Urban Services District pay 1.45% because the 0.75% school district tax only applies to Jefferson County residents under KRS 160.605. In suburban incorporated cities like Jeffersontown (1.0%), St. Matthews (2.0%), or Shively (1.5%), city taxes credit or stack with county rates according to interlocal ordinances.
Kentucky · 2026 tax year · salaried or hourly
Kentucky’s 3.5% flat tax plus any city / county payroll tax.
Louisville Metro's 2.20% resident fee is split into 1.45% Metro/TARC and 0.75% Jefferson County Public Schools (JCPS) fee.
Non-residents working in Jefferson County pay only 1.45%; the 0.75% school tax applies exclusively to residents.
Employees working in suburban cities like Jeffersontown (1%) or St. Matthews (2%) should verify if city withholdings credit against the county rate.
Kentucky's flat individual income tax is 3.5% across all Jefferson County jurisdictions in 2026.
1Enter your annual salary or hourly rate and select your regular pay frequency.
2Select Louisville (resident 2.20% or non-resident 1.45%) to match your home address status.
3Add any 401(k) pre-tax contributions or healthcare deductions to determine your final suburban net pay.
Non-residents working in Jefferson County pay 1.45% (Louisville Metro + TARC). They are legally exempt from the 0.75% Jefferson County Public Schools tax, which KRS 160.605 authorizes only on county residents.
Yes. Several suburban municipalities levy their own occupational license fees: Jeffersontown (1.0%), St. Matthews (2.0%), Shively (1.5%), and Lyndon (1.5%). Under interlocal agreements and Metro ordinances, payments to these cities generally credit against the Louisville Metro portion, but verify your employer's withholding setup.
No. Kentucky applies a uniform 3.5% flat state income tax rate to all wages after the $3,360 standard deduction statewide. Only local occupational taxes vary between jurisdictions.