Kentucky County (Local) Income Tax Withholding
Reference Number: NFC-26-1769795900
Published: March 3, 2026
Effective: Pay Period 02, 2026
Summary
The income tax withholding for Boone County and Kenton County, Kentucky, includes the following changes:
- Boone County, Kentucky, has increased its taxable wage base from $77,400 to $79,494. The maximum tax is $635.95.
- Kenton County, Kentucky, has increased its maximum withholding wage base from $176,100 to $184,500. The maximum tax is $1,290.95.
All other information remains the same. No action on the part of the employee or the personnel office is necessary.
Tax Formula
|
County Name |
State/County Codes |
County Tax Status |
|---|---|---|
|
Boone |
21/015 |
Duty Station/mandatory |
|
Clay |
21/051 |
Duty Station/voluntary |
|
Jefferson |
21/111 |
Duty Station/mandatory |
|
Kenton |
21/117 |
Duty Station/mandatory |
|
Madison |
21/151 |
Duty Station/mandatory |
|
McCracken |
21/145 |
Duty Station/mandatory |
|
McCreary |
21/147 |
Duty Station/mandatory |
Withholding Formula (Effective Pay Period 02, 2026)
- Multiply the gross biweekly wages by the number of pay dates in the tax year to obtain the annual wages.
- To determine the annual Kentucky county income tax withholding, multiply the gross annual wages by the appropriate county income tax percentage in the table below.
Note: In Kentucky, both residents and nonresidents who work in a city or county are subject to the occupational license tax rate shown below.
|
County Name |
State/County Codes |
Resident Percentage |
Nonresident Percentage |
County Tax Status (Duty Station = DS Residence = R) |
|---|---|---|---|---|
|
Boone |
21/015 |
0.8%1 |
0.8%1 |
DS |
|
Clay (voluntary) |
21/051 |
1.00% |
1.00% |
DS |
|
Jefferson |
21/111 |
2.20% |
1.45% |
DS |
|
Kenton |
21/117 |
0.6997%2 |
0.6997%2 |
DS |
|
Madison |
21/151 |
1.00% |
1.00% |
DS |
|
McCracken |
21/145 |
1.00% |
1.00% |
DS |
| McCreary | 21/147 | 1.50% | 1.50% | DS |
1Maximum taxable wage base of $79,494 (maximum annual tax of $635.95) applies to the 0.8 percent occupational tax. Maximum taxable wage base of $16,666 (maximum annual tax of $25) applies to the 0.15 percent Senior Citizen and Mental Health Tax.
2Maximum taxable wage base of $184,500 (maximum annual tax of $1,290.95) applies to the 0.6997 percent occupational tax.
- Divide the annual Kentucky county income tax withholding calculated in step 2 by the number of pay dates in the tax year to obtain the biweekly Kentucky county income tax withholding.
Resources
To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) Home page. Select the Publications tab and select Taxes from the Publications Library to launch the tax map. Select the desired state from the map provided for the formula.
Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portals at ServiceNow Portal for Federated Users and ServiceNow Portal for Non-Federated Users.