Kentucky Cities Income Tax Withholding Information

City Name

State/City Codes

City Tax Status

Bowling Green

21/0350

Duty Station/mandatory

Covington

21/0800

Duty Station/voluntary

Florence

21/1150

Duty Station/mandatory

Frankfort

21/1220

Duty Station/mandatory

Lexington-Fayette

21/1980

Duty Station/mandatory

Louisville

21/2090

Duty Station/mandatory

Owensboro

21/2490

Duty Station/mandatory

Richmond

21/2750

Duty Station/mandatory

Additional Resources:

TAXES 15-32, Kentucky Cities Income Tax Withholding

Withholding Formula Effective Pay Period 13, 2015

  1. Multiply the gross biweekly wages by 26 to obtain the annual wages.
  2. Determine the annual Kentucky city income tax withholding by applying the following guideline to the annual wages:

    Compute the City Income
    Tax Withholding For:

    By Multiplying the
    Annual Wages By:

     

    State/City Codes

    Resident Percentage

    Nonresident Percentage

    City Tax Status (Duty Station = DS Residence = R)

    Bowling Green

    21/0350

    1.85

    1.85

    DS

    Covington

    21/0800

    2.451

    2.451

    DS

    Florence

    21/1150

    2.002

    2.002

    DS

    Frankfort

    21/1220

    1.95

    1.95

    DS, R

    Lexington-Fayette

    21/1980

    2.25

    2.25

    DS

    Louisville

    21/2090

    1.45

    1.45

    DS

    Owensboro

    21/2490

    1.39

    1.39

    DS

    Paducah (voluntary)

    21/2520

    2.00

    2.00

     

    Richmond

    21/2750

    2.00

    2.00

    DS

    1 Maximum withholding wage base of $118,500 (maximum annual withholding of $2,903.25).

    2 Maximum withholding wage base of $118,500 (maximum annual withholding of $2,370).



    Note: City tax is mandatory unless otherwise indicated.

  3. Divide the annual Kentucky city income tax withholding by 26 to obtain the biweekly Kentucky city income tax withholding.