💡 Select your city/county above — the largest jurisdictions are computed; smaller ones still aren't covered (see methodology below). Bonus state-tax and local-tax figures are marginal-bracket estimates, not necessarily any special supplemental rate your state or city may apply to bonus payments specifically.
Calculating a regular paycheck? Try our Kentucky paycheck calculator →
How Bonuses Are Taxed in Kentucky (2026)
A bonus paid on a separate check in Kentucky has a flat 22% federal tax withheld (37% on cumulative supplemental wages over $1,000,000 in a year), 7.65% FICA, and Kentucky's flat 3.5% state income tax. Withholding is not a higher tax rate — it is just how much your employer holds back up front; your actual tax on the bonus is settled when you file, and any over-withholding comes back as refund.
| Component | Rate on the bonus |
|---|---|
| Federal income tax (supplemental, percentage method) | 22% flat · 37% above $1,000,000/yr |
| Social Security | 6.2% (up to $184,500 of total wages) |
| Medicare | 1.45% · +0.9% above $200,000 |
| Kentucky state tax | 3.5% flat |
Some employers instead use the aggregate method — adding the bonus to your regular paycheck and withholding as if that were every check — which can withhold more or less than the flat 22%. The calculator above uses the flat-rate (percentage) method.
Kentucky Bonus Take-Home by Amount (2026)
Flat-rate (percentage) method, single filer, bonus paid separately on top of a $65,000 salary. Enter your own numbers in the calculator above — this table is a starting point.
| Bonus | Federal (22%) | FICA | Kentucky tax | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $35 | $669 |
| $2,500 | $550 | $191 | $88 | $1,671 |
| $5,000 | $1,100 | $383 | $175 | $3,343 |
| $10,000 | $2,200 | $765 | $350 | $6,685 |
| $15,000 | $3,300 | $1,148 | $525 | $10,028 |
| $25,000 | $5,500 | $1,913 | $875 | $16,713 |
How Kentucky Paycheck Tax Is Calculated (2026)
Source: Kentucky Department of Revenue| Flat state rate | 3.50% |
|---|---|
| Standard deduction (single) | $3,360 |
Federal Tax & FICA (shared across all states)
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Federal brackets (all filing statuses) | 10% / 12% / 22% / 24% / 32% / 35% / 37% |
|---|---|
| Social Security | 6.2% up to $184,500 wage base |
| Medicare | 1.45% on all wages, +0.9% above $200,000 single/HoH, $250,000 MFJ |
⚠️ Kentucky's married-filing-jointly and head-of-household state brackets have not yet been independently verified against the primary source above — this calculator uses Kentucky's single-filer brackets as an estimate when those statuses are selected.
Guideline version 2026-KY-v2 · Last verified 2026-08-19
Kentucky Bonus Tax FAQ
What is Kentucky's state income tax rate?
Kentucky charges a flat 3.50% rate for tax year 2026. Standard deduction: $3,270 for single filers.
How much is take-home pay on $65,000 in Kentucky?
On a $65,000 gross salary, a single filer in Kentucky takes home roughly $52,246.95/year (about $4,353.91/month) after federal tax, FICA, and state tax — before any local tax.
What deductions does Kentucky apply before taxing my income?
Kentucky applies a $3,270 standard deduction, before the flat 3.50% rate. See the "How Kentucky Paycheck Tax Is Calculated" section above for the exact formula.
Does this estimate change if I'm married or have dependents?
This calculator uses single-filer figures only (v1 scope). Married filing jointly typically uses different federal and Kentucky state brackets and a larger standard deduction — your actual take-home pay will differ. Dependents can also reduce federal withholding via the W-4. Check Kentucky Department of Revenue's married-filing-jointly tables for a precise figure.
Does this calculator include Kentucky local or city income tax?
Many Kentucky cities and counties levy a local occupational/payroll tax (e.g. Louisville ~2.2%), not computed here.
Methodology & Source
Kentucky state tax figures sourced from Kentucky Department of Revenue (https://revenue.ky.gov/), citing Ky. Rev. Stat. § 141.020 — cut to 3.5% effective 2026-01-01. Federal brackets, standard deductions (single/MFJ/HoH), and FICA constants sourced from the IRS (Revenue Procedure 2025-32; married-filing-jointly Additional Medicare threshold of $250,000 is a separate, unindexed statutory figure). Kentucky's married-filing-jointly and head-of-household figures are not yet independently verified and currently fall back to single-filer brackets — see the caveat in the formula section above.
Local tax figures sourced from Kentucky occupational license tax (county + city ordinances; KY Secretary of State occupational tax database). Rates cross-checked against two independent secondary sources 2026-07-29 (ustaxdisputes.com, countrytaxcalc.com). Bowling Green was excluded — sources disagreed (1.85% vs 2.00%) rather than guessed between. Boone, Kenton, and Campbell Counties were excluded for lacking a second independent source in this pass. Kentucky is unusual in that county AND city occupational taxes can stack (e.g. a Louisville Metro resident working in a specific suburb can owe an additional city-level tax on top of the Metro rate) — this selector offers one combined rate per major jurisdiction rather than modeling every stacking combination; actual liability may be higher in a stacking situation. 87 of Kentucky's 120 counties levy this tax; only 4 major jurisdictions are covered below.
Bonus federal withholding uses the flat supplemental-wage rate (22%, 37% above $1,000,000 cumulative supplemental wages/year), per IRS Publication 15 (Circular E), Employer's Tax Guide, 2026 edition — the alternative "aggregate method" is not modeled. Kentucky publishes no separate supplemental withholding rate, so the calculator estimates the state tax on the bonus from your marginal bracket.
This is an estimate based on standard single-filer federal, FICA, and KY state calculations. Actual withholding may differ based on your W-4 elections, pre-tax deductions, and other factors.
Guideline version: 2026-KY-v2 · Effective: 2026-01-01 · Last verified: 2026-08-19