Lexington-Fayette Paycheck Calculator — Local Income Tax
Lexington-Fayette, Kentucky charges two stacked flat local occupational taxes (2.25% + 0.75%) on top of your federal, FICA and Kentucky state income tax. On a $100,000 salary that's about $3,000 a year in Lexington-Fayette local tax, leaving $72,680/year take-home ($2795.38 biweekly) for a single filer in 2026. Enter your own pay in the calculator above for an exact breakdown.
$2,282.40 take-home / paycheck
Gross: $2,884.62 · Federal: $295.00 · Social Security: $178.85 · Medicare: $41.83 · Lexington-Fayette: $86.54
Annual take-home: $59,343 on $75,000 gross · 79% of gross
Includes Lexington-Fayette 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 |
| Lexington-Fayette local tax | −$86.54 | −$2,250 |
| Take-home (net) | $2,282.40 | $59,343 |
Federal & FICA: IRS Rev. Proc. 2025-32 + SSA 2026 (SS wage base $184,500). State: Tax Foundation 2026. Lexington-Fayette local tax: official jurisdiction source, 2026. Assumes constant pay. How we calculate →
How Lexington-Fayette's two local taxes stack
Lexington-Fayette residents owe two separate flat occupational taxes that both apply from the first dollar of earned income — LFUCG occupational license tax at 2.25% and Fayette County Public Schools occupational tax at 0.75%, for a combined 3.00%.
On $100,000, that's $3,000 combined a year ($2,250 + $750). TOTAL effective occupational burden for a Fayette County worker is ~3.0% (2.25% + 0.75%) once the FCPS increase phases in — confirm effective date before publishing a combined figure.
Lexington-Fayette vs. Kentucky state tax and neighboring jurisdictions
Kentucky's own state income tax (separate from Lexington-Fayette'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, Lexington-Fayette ranks #1 by dollar amount of local tax owed on a $100,000 salary — the highest is Lexington-Fayette and the lowest is Owensboro.
Lexington-Fayette paycheck example (2026, single filer)
$60,000 salary: federal $5,020, FICA $4,590, Kentucky state tax $2,100, Lexington-Fayette local tax $1,800 → take-home $46,490/year ($1788.08 biweekly).
$100,000 salary: federal $13,170, FICA $7,650, Kentucky state tax $3,500, Lexington-Fayette local tax $3,000 → take-home $72,680/year ($2795.38 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 Lexington-Fayette's local income tax
Both LFUCG occupational license tax and Fayette County Public Schools occupational tax apply to everyone who works in Lexington-Fayette, from the first dollar of wages — these are occupational/license taxes on where you work, not a residency-based income tax.
Lexington-Fayette local tax — frequently asked questions
How much is Lexington-Fayette's local income tax?
Lexington-Fayette charges two stacked flat local occupational taxes (2.25% + 0.75%). On a $100,000 salary that works out to about $3,000 a year for a single filer in 2026.
What is the take-home pay on $60,000 in Lexington-Fayette?
About $46,490 a year ($1788.08 biweekly) for a single filer in 2026, after federal tax, FICA, Kentucky state tax and Lexington-Fayette's local tax of $1,800.
What is the take-home pay on $100,000 in Lexington-Fayette?
About $72,680 a year ($2795.38 biweekly) for a single filer in 2026, after federal tax, FICA, Kentucky state tax and Lexington-Fayette's local tax of $3,000.
Is Lexington-Fayette's local tax the same as Kentucky's state income tax?
No — they're separate. Kentucky state income tax applies regardless of local jurisdiction; Lexington-Fayette's local tax (two stacked flat local occupational taxes (2.25% + 0.75%)) is added on top, following the same piggyback withholding.
Is Lexington-Fayette's local tax higher or lower than other Kentucky jurisdictions?
Lexington-Fayette ranks #1 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 Lexington-Fayette's local income tax calculated?
Two separate flat taxes (LFUCG occupational license tax 2.25%, Fayette County Public Schools occupational tax 0.75%) each apply to the full amount of earned income from the first dollar, and are simply added together.
Other local income tax jurisdictions in Kentucky
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Researched & verified by the Calcuris Data & Research Team. How we build and check our tools →