State of Kentucky Income Tax Wayne County, Kentucky Local Income Tax

1.
Wayne County Income Tax

0.90%

tax rate for residents who live in Wayne County

0.90%

tax rate for nonresidents who work in Wayne County

Residents of Wayne County pay a flat county income tax of 0.90% on earned income, in addition to the Kentucky income tax and the Federal income tax.

Nonresidents who work in Wayne County also pay a local income tax of 0.90%, the same as the local income tax paid by residents.

2.
What is a local income tax?

A local income tax is a special tax on earned income collected by local governments like counties, cities, and school districts. Fourteen states including Kentucky allow local governments to collect an income tax.

While the federal income tax and the Kentucky income tax are progressive income taxes with multiple tax brackets, all local income taxes are flat-rate taxes which are the same for every taxpayer regardless of income.

Another major difference between local income taxes and federal or state taxes is that most local taxes are collected only on earned income, and not on capital gains or other non-earned income like interest and dividends.

3.
How do you pay the Wayne County income tax?

The Wayne County income tax is due on April 15th, when you file your federal and state tax returns. Because calculating your local income tax is relatively simple compared to your other tax returns, many tax preparers will file your Wayne County income tax return for free.

If you file your own taxes, the Wayne County tax collector will likely mail you a copy of the tax forms you need by April. Unfortunately, many leading e-file providers (like TurboTax and H&R Block) do not support local income taxes. Wayne County may have a proprietary e-filing system you can use alongside your state and federal e-filing provider.

4.
Other local income taxes in Kentucky

We have information on the local income tax rates in 218 Kentucky localities. Use this list to compare the Wayne County income tax with local income taxes in nearby counties. Click on any city or county for more details.

Adairville
1.50%
Alexandria
1.50%
Allen County
1.00%
Ashland
1.50%
Auburn
1.50%
Augusta
1.00%
Ballard County
1.00%
Bardstown
0.50%
Bath County
1.50%
Beattyville
1.00%
Bellevue
2.50%
Benton
0.50%
Berea
2.00%
Boone County
1.45%
Bourbon County
0.75%
Bowling Green
1.85%
Boyd County
1.00%
Boyle County
0.75%
Breathitt County
1.00%
Bromley
1.00%
Brooksville
1.75%
Brownsville
1.00%
Burkesville
1.00%
Butler County
1.00%
Cadiz
1.50%
Caldwell County
1.00%
Calvert City
0.50%
Campbell County
1.05%
Campbellsville
1.00%
Caneyville
N/A
Carlisle
1.00%
Carmango
1.00%
Carroll County
1.00%
Catlettsburg
1.50%
Cave City
2.00%
Clark County
1.50%
Clarkson
N/A
Clay City
1.00%
Clay County
1.00%
Clinton
0.50%
Clinton County
0.75%
Cold Spring
1.00%
Covington
2.50%
Crescent Springs
1.00%
Crestview Hills
1.00%
Cumberland County
1.25%
Cynthiana
1.50%
Danville
1.25%
Daviess County
0.35%
Dawson Springs
1.50%
Dayton
2.00%
Dry Ridge
0.50%
Eddyville
1.50%
Edgewood
1.00%
Edmonton
1.50%
Elizabethtown
1.35%
Elkhorn City
1.00%
Elkton
2.00%
Elsmere
0.01%
Eminence
0.75%
Erlanger
0.02%
Estill County
1.25%
Fayette County
0.50%
Flemingsburg
1.00%
Florence
2.00%
Fort Mitchell
1.00%
Fort Thomas
1.25%
Fort Wright
1.00%
Frankfort
1.75%
Franklin
1.00%
Franklin County
1.00%
Fulton
2.00%
Gallatin County
1.00%
Gamaliel
1.00%
Garrard County
1.00%
Georgetown
1.00%
Glasgow
1.50%
Graves County
1.00%
Grayson
1.00%
Grayson County
0.50%
Greensburg
1.00%
Guthrie
1.00%
Hancock County
1.25%
Harrison County
1.50%
Harrodsburg
1.00%
Hart County
0.01%
Hazard
1.75%
Henderson
1.00%
Hickman
1.50%
Highland Heights
1.00%
Hillview
1.50%
Hodgenville
0.75%
Hopkinsville
0.02%
Horse Cave
0.50%
Independence
1.25%
Jackson
1.00%
Jackson County
1.00%
Jamestown
1.00%
Jeffersontown
1.00%
Jeffersonville
1.00%
Jessamine County
1.00%
Johnson County
0.50%
Junction City
1.00%
Kenton County
N/A
Knox County
1.00%
Lakeside Park
1.00%
Laurel County
1.00%
Lebanon
1.00%
Lebanon Junction
0.80%
Leitchfield
1.20%
Leslie County
1.00%
Lewisburg
1.50%
Lexington Fayette Urban County
2.25%
Lincoln County
1.00%
Livingston County
1.00%
Logan County
0.75%
Louisville
2.20%
Ludlow
1.50%
Madison County
1.00%
Madisonville
1.50%
Magoffin County
1.00%
Marion
0.75%
Marion County
1.00%
Marshall County
1.50%
Martin
1.30%
Martin County
1.00%
Mayfield
2.00%
Maysville
1.95%
McCracken County
1.00%
McCreary County
1.00%
McKee
1.00%
McLean County
1.00%
Menifee County
1.25%
Mercer County
0.45%
Metcalfe County
1.00%
Middlesboro
2.00%
Midway
2.00%
Millersburg
1.00%
Monroe County
0.50%
Montgomery County
1.00%
Morehead
1.50%
Morgan County
0.50%
Morgantown
2.00%
Mount Vernon
1.00%
Mt Olivet
1.00%
Mt. Washington
1.00%
Muldraugh
1.00%
Munfordville
0.75%
Nelson County
0.50%
Newport
2.50%
Nicholas County
1.00%
Nicholasville
1.50%
Oak Grove
1.50%
Ohio County
1.00%
Owensboro
1.33%
Owenton
1.00%
Paducah
2.00%
Paintsville
1.00%
Paris
1.50%
Park City
1.00%
Park Hills
0.02%
Pendleton County
0.50%
Perryville
1.00%
Pikeville
2.00%
Pineville
1.50%
Pioneer Village
1.00%
Powell County
1.25%
Prestonburg
1.50%
Princeton
1.50%
Pulaski County
1.00%
Raceland
1.00%
Radcliff
2.00%
Richmond
2.00%
Robertson County
1.50%
Rockcastle County
1.50%
Rowan County
1.00%
Russell
0.88%
Russell County
0.25%
Russell Springs
1.00%
Russellville
2.00%
Saylersville
1.00%
Scott County
1.50%
Scottsville
1.50%
Shelby County
1.00%
Shelbyville
1.50%
Shepherdsville
1.00%
Shively
1.50%
Silver Grove
1.50%
Simpson County
0.75%
Southgate
2.50%
Spencer County
0.01%
Springfield
1.00%
St Matthews
0.75%
Stanford
0.65%
Stanton
1.00%
Taylor County
1.00%
Taylor Mill
2.00%
Taylorsville
0.75%
Todd County
1.00%
Tompkinsville
1.00%
Union County
0.50%
Vanceburg
1.00%
Versailles
1.00%
Villa Hills
0.08%
Vine Grove
1.00%
Warren County
1.50%
Warsaw
1.00%
Washington County
0.75%
Wayne County
0.90%
West Buechel
1.00%
West Liberty
0.50%
West Point
2.00%
Whitley County
1.00%
Wilder
2.25%
Wilmore
2.00%
Winchester
1.50%
Wolfe County
1.25%
Woodford County
1.50%