Take-home pay in Kentucky by business structure

At $100,000 of profit, an owner in Kentucky keeps $79,230 as an LLC taxed as an S corp and $74,500 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$79,230 a year

kept from $100,000 of profit as an LLC taxed as an S corp in Kentucky, after every tax and fee counted here. That is $8,989 more than as a C corporation.

Kentucky, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$25,500	$74,500	75%
Single-member LLC	$25,510	$74,490	74%
LLC taxed as an S corp most	$20,770	$79,230	79%
S corporation	$20,770	$79,230	79%
C corporation	$29,759	$70,241	70%

What Kentucky takes from a business owner

Kentucky taxes personal income at a flat 3.5% (2026).revenue.ky.gov, checked Oct 23, 2026
An LLC pays the state Annual Report, $15 a yearsos.ky.gov, checked Oct 23, 2026.
Kentucky limited liability entity tax (LLET) applies to LLC, LLC as S corp, S corp, C corprevenue.ky.gov, checked Oct 23, 2026.
An S corp in Kentucky can elect to pay the state's income tax itself, a pass-through entity tax of 3.5%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totalrevenue.ky.gov.
An S corp owner on payroll pays Kentucky unemployment tax at 2.7% on the first $12,000 of salary in the first yearui.ky.gov, checked Oct 23, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$38,759	$38,748	$38,896	$38,896	$36,451
$100,000	$74,500	$74,490	$79,230	$79,230	$70,241
$150,000	$107,631	$107,621	$115,189	$115,189	$100,027
$250,000	$175,525	$175,516	$185,526	$185,526	$161,219
$500,000	$313,066	$313,058	$342,606	$342,606	$307,237

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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