Local Tax — KY

Louisville / Jefferson County, KY Local Income Tax 2026

Rates, rules, and an exact take-home calculator for residents and workers in Louisville / Jefferson County, KY.

Louisville / Jefferson County, KY local tax rates (2026)

Tax type: Flat wage tax

Resident rate: 2.2%

Non-resident rate: 1.45%

Resident vs non-resident rates

Residents of Louisville / Jefferson County, KY pay 2.2% on all wages. Non-residents who work in Louisville / Jefferson County, KY pay a lower rate of 1.45%. The residency distinction matters if you live outside the city but work within it.

How to calculate your take-home in Louisville / Jefferson County, KY

Your take-home pay in Louisville / Jefferson County, KY is reduced by four layers of taxes: federal income tax, Social Security and Medicare (FICA), KY state income tax, and the Louisville / Jefferson County, KY local tax. Use the calculator below to see all four components broken out for your specific salary and pay frequency.

Calculate your exact Louisville / Jefferson County, KY take-home — local tax included.

Open calculator for Louisville / Jefferson County, KY →

Note: Louisville Metro Revenue Commission Form W-1 REE lists 2.2% resident, 1.45% nonresident, and 0.75% resident minister rates. The current LocalData schema has only resident/nonresident rates, so minister-specific handling is documented but not modeled.

Official local-tax source: https://louisvilleky.gov/government/revenue-commission/forms-and-publications

Frequently asked questions

Does Louisville / Jefferson County, KY have a local income tax?

Yes. Louisville / Jefferson County, KY (KY) has a local flat wage tax. The resident rate is 2.2% and the non-resident rate is 1.45%.

Who pays the Louisville / Jefferson County, KY local tax?

Both residents of Louisville / Jefferson County, KY and non-residents who work within the city limits owe the tax, though at different rates.

How is the Louisville / Jefferson County, KY local tax withheld?

Employers in Louisville / Jefferson County, KY are typically required to withhold local income tax from employee wages and remit it to the local tax authority. If you are self-employed or your employer does not withhold, you may need to pay estimated local taxes directly.

How does the Louisville / Jefferson County, KY local tax affect my take-home pay?

On a $75,000 salary, the modeled Louisville / Jefferson County, KY local tax would reduce take-home by approximately $1,650 per year. Use the calculator below to see the exact impact for your specific salary.

Estimates only. Not tax, legal, or accounting advice. Terms of Service · Privacy Policy

Tax data last verified: June 2026