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Floridaworking inKentucky
Standard — file nonresident return if onsite

Kentucky

Work State Tax Rate
Flat 4.0% (2025), 3.5% (2026)
Withholding Starts
Day 1
Law Last Updated
Jan 1, 2026

Employee Obligations (Which Returns YOU Must File)

Since Florida has no income tax, you won't face double taxation. However, if you physically work in Kentucky, you may owe Kentucky income tax (Flat 4.0% (2025), 3.5% (2026)) and need to file a nonresident Kentucky return.

Employer Obligations (What Your Employer Must Withhold & Remit)

Register for withholding and unemployment from day 1. Must also register with local tax authorities. Unemployment applies to the first $11,400 of wages.

City & Local Income Taxes (Extra Filings Beyond the State Return)

87 counties and approximately 170 cities levy occupational taxes on nonresidents ranging from 0.5% to 2.5%. City and county taxes can stack. Louisville Metro charges 1.45% for nonresidents. Lexington-Fayette charges 2.25%. Combined state plus local total can exceed 6%. The M1CR credit does NOT cover these local taxes.

Row last reviewed: May 7, 2026

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.