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Kentucky Income Tax Withholding Tax Tables
Extracted from PDF file 2023-kentucky-form-42a003t.pdf, last modified October 2023Income Tax Withholding Tax Tables
42A003(T) WITHHOLDING KENTUCKY INCOME TAX 2024 WITHHOLDING TAX TABLES COMPUTER FORMULA Revised December 2023 Effective for Tax Year Beginning January 1, 2024 Commonwealth of Kentucky DEPARTMENT OF REVENUE Frankfort Forms Information Forms and Information on the Internet Withholding Tax Inquiries (502) 564-7287 revenue.ky.gov FORMS 501 High Street, Station 23B Frankfort, KY 40601 (502) 564-3658 KENTUCKY TAXPAYER SERVICE CENTER LOCATIONS revenue.ky.gov/Get-Help/Pages/Service-Centers.aspx Ashland 1539 Greenup Avenue, 41101–7695 (606) 920–2037 Fax: (606) 920-2039 Louisville 600 West Cedar Street 2nd Floor West, 40202–2310 (502) 595–4512 Fax: (502) 595-4205 Bowling Green 201 West Professional Park Court, 42104–3278 (270) 746–7470 Fax: (270) 746-7847 Northern Kentucky Turfway Ridge Office Park 7310 Turfway Road, Suite 190 Florence, 41042–4871 (859) 371–9049 Fax: (859) 371-9154 Corbin 15100 North US 25E, Suite 2, 40701–6188 (606) 528–3322 Fax: (606) 523-1972 Frankfort 501 High Street, 40601–2103 Owensboro Corporate Center 401 Frederica Street Building C, Suite 201, 42301–6295 (270) 687–7301 Fax: (270) 687-7244 (502) 564–5930 (Taxpayer Service Center) (502) 564–4581 (General Information) (502) 564–3658 (Forms) Fax: (502) 564-8946 Paducah Clark Business Complex, Suite G 2928 Park Avenue, 42001–4024 (270) 575–7148 Fax: (270) 575-7027 Hopkinsville 181 Hammond Drive, 42240–7926 (270) 889–6521 Fax: (270) 889-6563 Pikeville Uniplex Center, Suite 203 126 Trivette Drive, 41501–1275 (606) 433–7675 Fax: (606) 433-7679 Kentucky Department of Revenue Mission Statement As part of the Finance and Administration Cabinet, the mission of the Kentucky Department of Revenue is to administer tax laws, collect revenue, and provide services in a fair, courteous, and efficient manner for the benefit of the Commonwealth and its citizens. * * * * * * * * * * * * * * * * * * The Kentucky Department of Revenue does not discriminate on the basis of race, color, national origin, sex, age, religion, disability, sexual orientation, gender identity, veteran status, genetic information or ancestry in employment or the provision of services. The cost of printing this booklet was paid from state funds. KENTUCKY WITHHOLDING TAX TABLE 2024 DAILY PAYROLL PERIOD WAGES AT Least 0 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 36 38 40 42 44 46 48 50 52 54 56 58 60 62 64 66 68 70 72 But Less Than 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 36 38 40 42 44 46 48 50 52 54 56 58 60 62 64 66 68 70 72 74 WAGES Tax 0.01 0.09 0.17 0.25 0.33 0.41 0.49 0.57 0.65 0.73 0.81 0.89 0.97 1.05 1.13 1.21 1.29 1.37 1.45 1.53 1.61 1.69 1.77 1.85 1.93 2.01 2.09 2.17 2.25 2.33 2.41 2.49 2.57 Tax But Less AT Least Than 74 76 2.65 144 76 78 2.73 146 80 2.81 148 78 80 82 2.89 150 82 84 2.97 152 84 86 3.05 154 86 88 3.13 156 88 90 3.21 158 90 92 3.29 160 92 94 3.37 162 94 96 3.45 164 96 98 3.53 166 98 100 3.61 168 100 102 3.69 170 102 104 3.77 172 104 106 3.85 174 106 108 3.93 176 108 110 4.01 178 110 112 4.09 180 112 114 4.17 182 114 116 4.25 184 116 118 4.33 186 118 120 4.41 188 120 122 4.49 190 122 124 4.57 192 124 126 4.65 194 126 128 4.73 196 128 130 4.81 198 130 132 4.89 200 132 134 4.97 202 134 136 5.05 204 136 138 5.13 206 138 140 5.21 208 140 142 5.29 210 142 144 5.37 212 4% of All Over $214.00 Plus $8.17 AT Least WAGES But Less Than 146 148 150 152 154 156 158 160 162 164 166 168 170 172 174 176 178 180 182 184 186 188 190 192 194 196 198 200 202 204 206 208 210 212 214 Tax 5.45 5.53 5.61 5.69 5.77 5.85 5.93 6.01 6.09 6.17 6.25 6.33 6.41 6.49 6.57 6.65 6.73 6.81 6.89 6.97 7.05 7.13 7.21 7.29 7.37 7.45 7.53 7.61 7.69 7.77 7.85 7.93 8.01 8.09 8.17 KENTUCKY WITHHOLDING TAX TABLE WEEKLY PAYROLL PERIOD WAGES AT Least But Less Than WAGES Tax AT Least But Less Than WAGES Tax AT Least But Less Than 2024 WAGES Tax AT Least But Less Than Tax 0 40 410 420 14.17 790 800 29.37 1170 1180 44.57 40 50 420 430 14.57 800 810 29.77 1180 1190 44.97 50 60 430 440 14.97 810 820 30.17 1190 1200 45.37 60 70 0.17 440 450 15.37 820 830 30.57 1200 1210 45.77 70 80 0.57 450 460 15.77 830 840 30.97 1210 1220 46.17 80 90 0.97 460 470 16.17 840 850 31.37 1220 1230 46.57 90 100 1.37 470 480 16.57 850 860 31.77 1230 1240 46.97 100 110 1.77 480 490 16.97 860 870 32.17 1240 1250 47.37 110 120 2.17 490 500 17.37 870 880 32.57 1250 1260 47.77 120 130 2.57 500 510 17.77 880 890 32.97 1260 1270 48.17 130 140 2.97 510 520 18.17 890 900 33.37 1270 1280 48.57 140 150 3.37 520 530 18.57 900 910 33.77 1280 1290 48.97 150 160 3.77 530 540 18.97 910 920 34.17 1290 1300 49.37 160 170 4.17 540 550 19.37 920 930 34.57 1300 1310 49.77 170 180 4.57 550 560 19.77 930 940 34.97 1310 1320 50.17 180 190 4.97 560 570 20.17 940 950 35.37 1320 1330 50.57 190 200 5.37 570 580 20.57 950 960 35.77 1330 1340 50.97 200 210 5.77 580 590 20.97 960 970 36.17 1340 1350 51.37 210 220 6.17 590 600 21.37 970 980 36.57 1350 1360 51.77 220 230 6.57 600 610 21.77 980 990 36.97 1360 1370 52.17 230 240 6.97 610 620 22.17 990 1000 37.37 1370 1380 52.57 240 250 7.37 620 630 22.57 1000 1010 37.77 1380 1390 52.97 250 260 7.77 630 640 22.97 1010 1020 38.17 1390 1400 53.37 260 270 8.17 640 650 23.37 1020 1030 38.57 1400 1410 53.77 270 280 8.57 650 660 23.77 1030 1040 38.97 1410 1420 54.17 280 290 8.97 660 670 24.17 1040 1050 39.37 1420 1430 54.57 290 300 9.37 670 680 24.57 1050 1060 39.77 1430 1440 54.97 300 310 9.77 680 690 24.97 1060 1070 40.17 1440 1450 55.37 310 320 10.17 690 700 25.37 1070 1080 40.57 1450 1460 55.77 320 330 10.57 700 710 25.77 1080 1090 40.97 1460 1470 56.17 330 340 10.97 710 720 26.17 1090 1100 41.37 1470 1480 56.57 340 350 11.37 720 730 26.57 1100 1110 41.77 1480 1490 56.97 350 360 11.77 730 740 26.97 1110 1120 42.17 1490 1500 57.37 360 370 12.17 740 750 27.37 1120 1130 42.57 1500 1510 57.77 370 380 12.57 750 760 27.77 1130 1140 42.97 1510 1520 58.17 380 390 12.97 760 770 28.17 1140 1150 43.37 1520 1530 58.57 390 400 13.37 770 780 28.57 1150 1160 43.77 400 410 13.77 780 790 28.97 1160 1170 44.17 4% of All Over $1,530 Plus $58.57 KENTUCKY WITHHOLDING TAX TABLE BI-WEEKLY PAYROLL PERIOD WAGES AT Least WAGES But Less Than Tax AT Least WAGES But Less Than Tax AT Least But Less Than 2024 WAGES Tax AT Least But Less Than Tax 0 80 820 840 28.34 1580 1600 58.74 2340 2360 89.14 80 100 840 860 29.14 1600 1620 59.54 2360 2380 89.94 100 120 860 880 29.94 1620 1640 60.34 2380 2400 90.74 120 140 0.34 880 900 30.74 1640 1660 61.14 2400 2420 91.54 140 160 1.14 900 920 31.54 1660 1680 61.94 2420 2440 92.34 160 180 1.94 920 940 32.34 1680 1700 62.74 2440 2460 93.14 180 200 2.74 940 960 33.14 1700 1720 63.54 2460 2480 93.94 200 220 3.54 960 980 33.94 1720 1740 64.34 2480 2500 94.74 220 240 4.34 980 1000 34.74 1740 1760 65.14 2500 2520 95.54 240 260 5.14 1000 1020 35.54 1760 1780 65.94 2520 2540 96.34 260 280 5.94 1020 1040 36.34 1780 1800 66.74 2540 2560 97.14 280 300 6.74 1040 1060 37.14 1800 1820 67.54 2560 2580 97.94 300 320 7.54 1060 1080 37.94 1820 1840 68.34 2580 2600 98.74 320 340 8.34 1080 1100 38.74 1840 1860 69.14 2600 2620 99.54 340 360 9.14 1100 1120 39.54 1860 1880 69.94 2620 2640 100.34 360 380 9.94 1120 1140 40.34 1880 1900 70.74 2640 2660 101.14 380 400 10.74 1140 1160 41.14 1900 1920 71.54 2660 2680 101.94 400 420 11.54 1160 1180 41.94 1920 1940 72.34 2680 2700 102.74 420 440 12.34 1180 1200 42.74 1940 1960 73.14 2700 2720 103.54 440 460 13.14 1200 1220 43.54 1960 1980 73.94 2720 2740 104.34 460 480 13.94 1220 1240 44.34 1980 2000 74.74 2740 2760 105.14 480 500 14.74 1240 1260 45.14 2000 2020 75.54 2760 2780 105.94 500 520 15.54 1260 1280 45.94 2020 2040 76.34 2780 2800 106.74 520 540 16.34 1280 1300 46.74 2040 2060 77.14 2800 2820 107.54 540 560 17.14 1300 1320 47.54 2060 2080 77.94 2820 2840 108.34 560 580 17.94 1320 1340 48.34 2080 2100 78.74 2840 2860 109.14 580 600 18.74 1340 1360 49.14 2100 2120 79.54 2860 2880 109.94 600 620 19.54 1360 1380 49.94 2120 2140 80.34 2880 2900 110.74 620 640 20.34 1380 1400 50.74 2140 2160 81.14 2900 2920 111.54 640 660 21.14 1400 1420 51.54 2160 2180 81.94 2920 2940 112.34 660 680 21.94 1420 1440 52.34 2180 2200 82.74 2940 2960 113.14 680 700 22.74 1440 1460 53.14 2200 2220 83.54 2960 2980 113.94 700 720 23.54 1460 1480 53.94 2220 2240 84.34 2980 3000 114.74 720 740 24.34 1480 1500 54.74 2240 2260 85.14 3000 3020 115.54 740 760 25.14 1500 1520 55.54 2260 2280 85.94 3020 3040 116.34 760 780 25.94 1520 1540 56.34 2280 2300 86.74 3040 3060 117.14 780 800 26.74 1540 1560 57.14 2300 2320 87.54 800 820 27.54 1560 1580 57.94 2320 2340 88.34 4% of All Over $3,060 Plus $117.14 KENTUCKY WITHHOLDING TAX TABLE SEMI-MONTHLY PAYROLL PERIOD WAGES AT Least But Less Than Tax WAGES AT Least But Less Than Tax WAGES AT Least But Less Than Tax 2024 WAGES AT Least But Less Than Tax 0 80 860 880 29.53 1660 1680 61.53 2460 2480 93.53 80 100 880 900 30.33 1680 1700 62.33 2480 2500 94.33 100 120 900 920 31.13 1700 1720 63.13 2500 2520 95.13 120 140 920 940 31.93 1720 1740 63.93 2520 2540 95.93 140 160 0.73 940 960 32.73 1740 1760 64.73 2540 2560 96.73 160 180 1.53 960 980 33.53 1760 1780 65.53 2560 2580 97.53 180 200 2.33 980 1000 34.33 1780 1800 66.33 2580 2600 98.33 200 220 3.13 1000 1020 35.13 1800 1820 67.13 2600 2620 99.13 220 240 3.93 1020 1040 35.93 1820 1840 67.93 2620 2640 99.93 240 260 4.73 1040 1060 36.73 1840 1860 68.73 2640 2660 100.73 260 280 5.53 1060 1080 37.53 1860 1880 69.53 2660 2680 101.53 280 300 6.33 1080 1100 38.33 1880 1900 70.33 2680 2700 102.33 300 320 7.13 1100 1120 39.13 1900 1920 71.13 2700 2720 103.13 320 340 7.93 1120 1140 39.93 1920 1940 71.93 2720 2740 103.93 340 360 8.73 1140 1160 40.73 1940 1960 72.73 2740 2760 104.73 360 380 9.53 1160 1180 41.53 1960 1980 73.53 2760 2780 105.53 380 400 10.33 1180 1200 42.33 1980 2000 74.33 2780 2800 106.33 400 420 11.13 1200 1220 43.13 2000 2020 75.13 2800 2820 107.13 420 440 11.93 1220 1240 43.93 2020 2040 75.93 2820 2840 107.93 440 460 12.73 1240 1260 44.73 2040 2060 76.73 2840 2860 108.73 460 480 13.53 1260 1280 45.53 2060 2080 77.53 2860 2880 109.53 480 500 14.33 1280 1300 46.33 2080 2100 78.33 2880 2900 110.33 500 520 15.13 1300 1320 47.13 2100 2120 79.13 2900 2920 111.13 520 540 15.93 1320 1340 47.93 2120 2140 79.93 2920 2940 111.93 540 560 16.73 1340 1360 48.73 2140 2160 80.73 2940 2960 112.73 560 580 17.53 1360 1380 49.53 2160 2180 81.53 2960 2980 113.53 580 600 18.33 1380 1400 50.33 2180 2200 82.33 2980 3000 114.33 600 620 19.13 1400 1420 51.13 2200 2220 83.13 3000 3020 115.13 620 640 19.93 1420 1440 51.93 2220 2240 83.93 3020 3040 115.93 640 660 20.73 1440 1460 52.73 2240 2260 84.73 3040 3060 116.73 660 680 21.53 1460 1480 53.53 2260 2280 85.53 3060 3080 117.53 680 700 22.33 1480 1500 54.33 2280 2300 86.33 3080 3100 118.33 700 720 23.13 1500 1520 55.13 2300 2320 87.13 3100 3120 119.13 720 740 23.93 1520 1540 55.93 2320 2340 87.93 3120 3140 119.93 740 760 24.73 1540 1560 56.73 2340 2360 88.73 3140 3160 120.73 760 780 25.53 1560 1580 57.53 2360 2380 89.53 3160 3180 121.53 780 800 26.33 1580 1600 58.33 2380 2400 90.33 3180 3200 122.33 800 820 27.13 1600 1620 59.13 2400 2420 91.13 3200 3220 123.13 820 840 27.93 1620 1640 59.93 2420 2440 91.93 3220 3240 123.93 840 860 28.73 1640 1660 60.73 2440 2460 92.73 3240 3260 124.73 4% of All Over $3,260 Plus $124.73 KENTUCKY WITHHOLDING TAX TABLE MONTHLY PAYROLL PERIOD WAGES AT Least But Less Than WAGES Tax WAGES AT Least But Less Than Tax AT Least But Less Than 2024 WAGES Tax AT Least But Less Than Tax 0 160 1720 1760 59.07 3320 3360 123.07 4920 4960 187.07 160 200 1760 1800 60.67 3360 3400 124.67 4960 5000 188.67 200 240 1800 1840 62.27 3400 3440 126.27 5000 5040 190.27 240 280 1840 1880 63.87 3440 3480 127.87 5040 5080 191.87 280 320 1.47 1880 1920 65.47 3480 3520 129.47 5080 5120 193.47 320 360 3.07 1920 1960 67.07 3520 3560 131.07 5120 5160 195.07 360 400 4.67 1960 2000 68.67 3560 3600 132.67 5160 5200 196.67 400 440 6.27 2000 2040 70.27 3600 3640 134.27 5200 5240 198.27 440 480 7.87 2040 2080 71.87 3640 3680 135.87 5240 5280 199.87 480 520 9.47 2080 2120 73.47 3680 3720 137.47 5280 5320 201.47 520 560 11.07 2120 2160 75.07 3720 3760 139.07 5320 5360 203.07 560 600 12.67 2160 2200 76.67 3760 3800 140.67 5360 5400 204.67 600 640 14.27 2200 2240 78.27 3800 3840 142.27 5400 5440 206.27 640 680 15.87 2240 2280 79.87 3840 3880 143.87 5440 5480 207.87 680 720 17.47 2280 2320 81.47 3880 3920 145.47 5480 5520 209.47 720 760 19.07 2320 2360 83.07 3920 3960 147.07 5520 5560 211.07 760 800 20.67 2360 2400 84.67 3960 4000 148.67 5560 5600 212.67 800 840 22.27 2400 2440 86.27 4000 4040 150.27 5600 5640 214.27 840 880 23.87 2440 2480 87.87 4040 4080 151.87 5640 5680 215.87 880 920 25.47 2480 2520 89.47 4080 4120 153.47 5680 5720 217.47 920 960 27.07 2520 2560 91.07 4120 4160 155.07 5720 5760 219.07 960 1000 28.67 2560 2600 92.67 4160 4200 156.67 5760 5800 220.67 1000 1040 30.27 2600 2640 94.27 4200 4240 158.27 5800 5840 222.27 1040 1080 31.87 2640 2680 95.87 4240 4280 159.87 5840 5880 223.87 1080 1120 33.47 2680 2720 97.47 4280 4320 161.47 5880 5920 225.47 1120 1160 35.07 2720 2760 99.07 4320 4360 163.07 5920 5960 227.07 1160 1200 36.67 2760 2800 100.67 4360 4400 164.67 5960 6000 228.67 1200 1240 38.27 2800 2840 102.27 4400 4440 166.27 6000 6040 230.27 1240 1280 39.87 2840 2880 103.87 4440 4480 167.87 6040 6080 231.87 1280 1320 41.47 2880 2920 105.47 4480 4520 169.47 6080 6120 233.47 1320 1360 43.07 2920 2960 107.07 4520 4560 171.07 6120 6160 235.07 1360 1400 44.67 2960 3000 108.67 4560 4600 172.67 6160 6200 236.67 1400 1440 46.27 3000 3040 110.27 4600 4640 174.27 6200 6240 238.27 1440 1480 47.87 3040 3080 111.87 4640 4680 175.87 6240 6280 239.87 1480 1520 49.47 3080 3120 113.47 4680 4720 177.47 6280 6320 241.47 1520 1560 51.07 3120 3160 115.07 4720 4760 179.07 1560 1600 52.67 3160 3200 116.67 4760 4800 180.67 1600 1640 54.27 3200 3240 118.27 4800 4840 182.27 1640 1680 55.87 3240 3280 119.87 4840 4880 183.87 1680 1720 57.47 3280 3320 121.47 4880 4920 185.47 4% of All Over $6,320 Plus $241.47 42A003 (TCF)(12-2023) 2024 KENTUCKY WITHHOLDING TAX FORMULA 2024 Kentucky Standard Deduction: $3,160 2024 Kentucky Tax Rate: 4% of taxable income Formula: Wages for the pay period multiplied by the number of annual pay periods equals annual wages. Annual wages minus the Kentucky standard deduction equals annual Kentucky wages. Compute tax on wages using the 4% Kentucky flat tax rate to determine gross annual Kentucky tax. Divide the gross annual Kentucky tax by the number of annual pay periods to determine the Kentucky withholding tax for the pay period. 2024 Examples: Payroll Frequency: monthly Wages: $3,020 1. Compute annual wages: $3,020 x 12 = $36,240 2. Compute Kentucky taxable wages: $36,240 - $3,160 = $33,080 3. Compute gross annual Kentucky tax: $33,080 x 4% flat tax rate = $1,323.20 4. Compute Kentucky withholding tax for tax period: $1,323.20 ÷ 12 = $110.27 (monthly withholding) Payroll Frequency: bi-weekly Wages: $1,500 1. Compute annual wages: $1,500 x 26 = $39,000 2. Compute Kentucky taxable wages: $39,000 - $3,160 = $35,840 3. Compute gross annual Kentucky tax: $35,840 x 4% flat tax rate = $1,433.60 4. Compute Kentucky withholding tax for tax period: $1,433.60 ÷ 26 = $55.14 (bi-weekly withholding) NOTE: The Department of Revenue annually adjusts the standard deduction in accordance with KRS 141.081(2)(a). Employers that use the formula to compute the amount of withholding may use the standard deduction for the current year.
Form 42A003(T)
More about the Kentucky Form 42A003(T) Individual Income Tax TY 2023
We last updated the Income Tax Withholding Tax Tables in February 2024, so this is the latest version of Form 42A003(T), fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 42A003(T) directly from TaxFormFinder. You can print other Kentucky tax forms here.
Other Kentucky Individual Income Tax Forms:
TaxFormFinder has an additional 129 Kentucky income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 740 | Kentucky Individual Income Tax Return |
| Income Tax Instructions | Form 740 Individual Full Year Resident Income Tax Instructions Packet |
| Schedule M (740) | Kentucky Federal Adjusted Gross Income Modifications |
| Form 740-ES | Estimated Income Tax Return |
| Schedule KW-2 | Kentucky Income Tax Withheld |
View all 130 Kentucky Income Tax Forms
Form Sources:
Kentucky usually releases forms for the current tax year between January and April. We last updated Kentucky Form 42A003(T) from the Department of Revenue in February 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Kentucky Form 42A003(T)
We have a total of two past-year versions of Form 42A003(T) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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