Paducah – McCracken County Taxes

Tax Type
Corporate Income Tax / Franchise Tax
CalculationsFlat 5%
DescriptionState taxes in Kentucky are administered by the Department of Revenue. . Most types of businesses in Kentucky are required to register with the Department of Revenue. For more information and to register, visit the Start section of the Kentucky Business One Stop.
For More Information Kentucky One Stop Business Portal
Local Occupation Tax
CalculationsVaries based on location
DescriptionEmployers are responsible for withholding an occupational license tax on the gross wages of their employees. If a business is located within the city of Paducah, the rate is 2% of gross wages. If a business is located in McCracken County but not within the city, the rate is 1% of gross wages.
For More Information
Permitting and Fees
CalculationsVaries
DescriptionBuilding and electrical permits are required at a local level
For More InformationCity of Paducah

McCracken County Inspection Department

Personal Income Tax
CalculationsFlat 5%
DescriptionIn 2018, Kentucky tax brackets were replaced with a flat 5% tax rate. See the Kentucky Department of Revenue Website for additional personal tax information.
For More InformationKentucky Department of Revenue
Real Property & Personal Property Tax
CalculationsVaries based on location
DescriptionMcCracken County PVA is responsible for locating all taxable property in the County and establishing its value.
For More InformationMcCracken County PVA
Sales & Use Tax
Calculations6%
DescriptionThe sales/use tax is 6% of gross receipts on purchase price. Exclusions include groceries and prescription drugs
For More InformationKentucky Department of Revenue
Unemployment Insurance
CalculationsVaries
DescriptionNew employer rate: 2.7%
Minimum earned tax rate: 0.30%
Maximum earned tax rate: 9.0%
Taxable wage base: $10,200 and 0.75% surcharge
Maximum Taxable Amount: $10,200
For More InformationKentucky Department of Revenue
Workers Compensation
CalculationsVaries
DescriptionInsurance is required.
For More InformationCommonwealth of Kentucky Labor Cabinet
Tax TypeCalculationsDescriptionFor More Information
Corporate Income Tax / Franchise TaxFlat 5%State taxes in Kentucky are administered by the Department of Revenue. . Most types of businesses in Kentucky are required to register with the Department of Revenue. For more information and to register, visit the Start section of the Kentucky Business One Stop. Kentucky One Stop Business Portal
Local Occupation TaxVaries based on locationEmployers are responsible for withholding an occupational license tax on the gross wages of their employees. If a business is located within the city of Paducah, the rate is 2% of gross wages. If a business is located in McCracken County but not within the city, the rate is 1% of gross wages.https://local.checkintocash.com/sc/spartanburg.html
Permitting and FeesVariesBuilding and electrical permits are required at a local levelCity of Paducah

McCracken County Inspection Department

Personal Income TaxFlat 5%In 2018, Kentucky tax brackets were replaced with a flat 5% tax rate. See the Kentucky Department of Revenue Website for additional personal tax information.Kentucky Department of Revenue
Real Property & Personal Property TaxVaries based on locationMcCracken County PVA is responsible for locating all taxable property in the County and establishing its value.McCracken County PVA
Sales & Use Tax6%The sales/use tax is 6% of gross receipts on purchase price. Exclusions include groceries and prescription drugsKentucky Department of Revenue
Unemployment InsuranceVariesNew employer rate: 2.7%
Minimum earned tax rate: 0.30%
Maximum earned tax rate: 9.0%
Taxable wage base: $10,200 and 0.75% surcharge
Maximum Taxable Amount: $10,200
Kentucky Department of Revenue
Workers CompensationVariesInsurance is required.Commonwealth of Kentucky Labor Cabinet

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