Bowling Green Paycheck Calculator — Local Income Tax
Bowling Green, Kentucky charges a flat 2.00% local income tax on top of your federal, FICA and Kentucky state income tax. On a $100,000 salary that's about $2,000 a year in Bowling Green local tax, leaving $73,680/year take-home ($2833.85 biweekly) for a single filer in 2026. Enter your own pay in the calculator above for an exact breakdown.
$2,311.25 take-home / paycheck
Gross: $2,884.62 · Federal: $295.00 · Social Security: $178.85 · Medicare: $41.83 · Bowling Green: $57.69
Annual take-home: $60,093 on $75,000 gross · 80% of gross
Includes Bowling Green local income tax.
Full breakdown (per paycheck & annual)
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | −$295.00 | −$7,670 |
| Social Security (6.2%) | −$178.85 | −$4,650 |
| Medicare (1.45%) | −$41.83 | −$1,088 |
| Bowling Green local tax | −$57.69 | −$1,500 |
| Take-home (net) | $2,311.25 | $60,093 |
Federal & FICA: IRS Rev. Proc. 2025-32 + SSA 2026 (SS wage base $184,500). State: Tax Foundation 2026. Bowling Green local tax: official jurisdiction source, 2026. Assumes constant pay. How we calculate →
How Bowling Green's local income tax works
Bowling Green levies a flat 2.00% local income tax on top of Kentucky's state income tax — the same piggyback mechanism used across this jurisdiction. Because the rate is flat, your local tax is simply your taxable income multiplied by 2.00%, regardless of how much you earn.
On $60,000, that's $1,200 a year; on $100,000, $2,000 a year. Increased from 1.85% to 2.0% effective Jan 1, 2024. A separate Warren County occupational tax may also apply and stack — not independently re-confirmed this session, flag for follow-up.
Bowling Green vs. Kentucky state tax and neighboring jurisdictions
Kentucky's own state income tax (separate from Bowling Green's local tax) applies statewide; on a $100,000 salary that's about $3,500 a year before any local tax is added.
Among the 5 local jurisdictions in this dataset for Kentucky, Bowling Green ranks #4 by dollar amount of local tax owed on a $100,000 salary — the highest is Lexington-Fayette and the lowest is Owensboro.
Bowling Green paycheck example (2026, single filer)
$60,000 salary: federal $5,020, FICA $4,590, Kentucky state tax $2,100, Bowling Green local tax $1,200 → take-home $47,090/year ($1811.15 biweekly).
$100,000 salary: federal $13,170, FICA $7,650, Kentucky state tax $3,500, Bowling Green local tax $2,000 → take-home $73,680/year ($2833.85 biweekly).
These assume the standard deduction, no pre-tax 401(k)/health deductions and biweekly pay. Use the calculator above for your own salary, filing status and deductions.
Who pays Bowling Green's local income tax
This tax applies to residents of Bowling Green based on where you live, following the same piggyback withholding as Kentucky's state income tax. Nonresidents working in Bowling Green are generally not subject to this county/city tax (confirm with your employer's payroll department).
Bowling Green local tax — frequently asked questions
How much is Bowling Green's local income tax?
Bowling Green charges a flat 2.00% local income tax. On a $100,000 salary that works out to about $2,000 a year for a single filer in 2026.
What is the take-home pay on $60,000 in Bowling Green?
About $47,090 a year ($1811.15 biweekly) for a single filer in 2026, after federal tax, FICA, Kentucky state tax and Bowling Green's local tax of $1,200.
What is the take-home pay on $100,000 in Bowling Green?
About $73,680 a year ($2833.85 biweekly) for a single filer in 2026, after federal tax, FICA, Kentucky state tax and Bowling Green's local tax of $2,000.
Is Bowling Green's local tax the same as Kentucky's state income tax?
No — they're separate. Kentucky state income tax applies regardless of local jurisdiction; Bowling Green's local tax (a flat 2.00% local income tax) is added on top, following the same piggyback withholding.
Is Bowling Green's local tax higher or lower than other Kentucky jurisdictions?
Bowling Green ranks #4 of 5 local jurisdictions covered for Kentucky by dollar amount of tax at $100,000 — Lexington-Fayette is the highest and Owensboro is the lowest.
How is Bowling Green's local income tax calculated?
Your local taxable income (the same base used for Kentucky state tax) is multiplied by 2.00%.
Other local income tax jurisdictions in Kentucky
More paycheck & tax tools
Kentucky paycheck calculator (state-level) · Federal income tax calculator · National paycheck calculator
Researched & verified by the Calcuris Data & Research Team. How we build and check our tools →