Kentucky Bonus Tax Calculator (2026)
Kentucky withholds 3.5% state income tax on bonuses, on top of the federal 22% and 7.65% FICA.
Kentucky rules for bonuses
Regular withholding (aggregate method).
- 103 KAR 18:070 sec. 3: aggregate with current or last preceding regular wages
If supplemental wages are paid at a different time, the employer shall determine the tax to be withheld by aggregating the supplemental wages either with the regular wages for the current payroll period or with the regular wages for the last preceding payroll period within the same calendar year.
Local taxes: City/county occupational license taxes in many localities (withheld separately, not administered by DOR)
Take-home bonus by amount
| Bonus | Federal (22%) | FICA | State | 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 |
| $20,000 | $4,400 | $1,530 | $700 | $13,370 |
| $50,000 | $11,000 | $3,825 | $1,750 | $33,425 |
Sources
Frequently asked questions
What is the bonus tax rate in Kentucky?
Kentucky withholds 3.5% on bonuses, on top of the federal 22% and 7.65% FICA.
How much of a $10,000 bonus do I keep in Kentucky?
About $6,685 for a single filer earning $85,000: $2,200 federal, $765 Social Security and Medicare and $350 state.
Will I get some of the bonus tax back?
Possibly. The 22% federal rate is only withholding. At tax time your bonus is taxed at your bracket (22% at this salary), and Kentucky's flat supplemental rate can also differ from your actual state rate.