Kentucky 1099 Tax Calculator
Federal self-employment tax, federal income tax and Kentucky state income tax in one place, using 2026 rates. Enter your 1099 income and expenses.
- You keep $53,381
- SE tax $9,891
- Federal $4,452
- KY $2,277
| Self-employment tax | $9,891 |
| Federal income taxAfter QBI deduction $9,791 | $4,452 |
| Kentucky income taxOn AGI $65,055 · top rate 3.5% | $2,277 |
| Total | $16,619 |
Kentucky income tax rates for 2026
| Taxable income over | Rate (single) |
|---|---|
| $0 | 3.5% |
Source: Tax Foundation, Facts & Figures 2026, Table 11 (rates as of April 28, 2026). Joint-filer brackets differ; the calculator uses single brackets for every status, so joint results are conservative. The calculator applies these rates to federal AGI, a close approximation since each state has its own deductions and credits.Many Kentucky cities and counties levy occupational license taxes on self-employment income, not included here.
How 1099 income is taxed in Kentucky
Every self-employed person in the US pays the same federal self-employment tax: 15.3% on 92.35% of net profit, covering Social Security and Medicare (see the self-employment tax calculator). Federal income tax then applies after the standard deduction, half of SE tax and the 20% QBI deduction. Kentucky then taxes your profit as part of your state income, which is why Kentucky freelancers should set aside a bit more than the federal figure.
Pay the IRS quarterly with the quarterly estimated tax calculator, and make Kentucky estimated payments on its own schedule.
Questions freelancers ask
How much tax do self-employed people pay in Kentucky?
Federal self-employment tax and income tax, plus Kentucky income tax at a flat 3.5%. On $70,000 of net profit (single, 2026) the estimate is about $14,342 federal plus $2,277 to Kentucky, 23.7% of profit in total.
Does Kentucky have its own self-employment tax?
No state charges a separate self-employment tax; the 15.3% Social Security and Medicare tax is federal only. Kentucky taxes freelance profit as ordinary income on the state return. Many Kentucky cities and counties levy occupational license taxes on self-employment income, not included here.
Do I need to make Kentucky estimated tax payments?
Most states, including Kentucky, expect quarterly estimated payments from self-employed people whose withholding won't cover the year's state tax, generally on or near the federal due dates. Check the Kentucky revenue department for the exact threshold and vouchers.
How much should a Kentucky freelancer set aside for taxes?
With the example above, about 21% of every client payment. Your figure depends on income, expenses and filing status; the calculator on this page works it out.