No Tax on Tips Calculator for Kentucky (2026)

Calculate how much Kentucky workers save now that tips are exempt from federal income tax under the OBBBA.

Minimum Wage$7.25/hr
Tipped Min. Wage$2.13/hr
State Income Tax4.0%

Your Information

Your base pay per hour
Your average tip earnings per hour worked

Your Annual Tax Savings in Kentucky

$2,047
per year in federal income tax on tips
Annual Tip Income
$31,500
Federal Tax Saved on Tips
$2,047
Your Marginal Federal Rate
12.0%
FICA Still Owed on Tips
$2,410
Annual Base Pay
$3,728
Total Annual Income
$35,228
Kentucky has a state income tax rate of 4.0%. State tax treatment of tips may vary — check your state's rules.

Tips Tax Exemption in Kentucky

Under the One Big Beautiful Bill Act (OBBBA), workers in Kentucky who earn tips can deduct 100% of their tip income from federal income tax for tax years 2025 through 2028.

Kentucky Minimum Wage for Tipped Workers

The minimum wage in Kentucky is $7.25/hour. Tipped workers may be paid a lower base wage of $2.13/hour, with tips expected to make up the difference. This makes the federal tip tax exemption especially valuable for Kentucky workers.

Top Tipped Industries in Kentucky

  • Restaurant servers
  • Bartenders
  • Hotel staff
  • Bourbon tour guides

State Income Tax Applies

Kentucky has a state income tax rate of 4.0%. While the OBBBA exempts tips from federal income tax, Kentucky may still tax tip income at the state level. Check with a local tax professional for details.

How the No Tax on Tips Law Works

What Qualifies

  • Cash tips received directly from customers
  • Credit/debit card tips
  • Tips from tip pools or tip sharing
  • Service charges distributed as tips

What Doesn't Change

  • FICA taxes still apply: You still pay 6.2% Social Security + 1.45% Medicare on tip income
  • Tips must still be reported: Report all tips to your employer and on your tax return
  • Income limit: The exemption applies to workers earning less than $160,000 per year

Federal Calculators

Compare with the federal-level tools: Tip Tax Savings (Federal) | Overtime Tax Savings (Federal)

Calculate Tips Tax Savings for Other States