Ashland local tax
On $60,000 of wages, working in Ashland costs $1,425 a year in local occupational fees.
Levy by levy
Each levy is applied at its own wage cap. Adding the rates together and applying them once would give a different, wrong answer wherever the caps differ.
| Levy | Rate | Wages it applies to | Annual amount |
|---|---|---|---|
| Ashland occupational fee | 2.375% | $60,000 | $1,425 |
| Total | $1,425 |
How Ashland and Boyd County interact
The county fee does not reach inside the city limits at all. There is nothing to credit, because the county never levies on this worker — which is a different thing from a credit, and modelling it as a stack would over-charge every city worker by the full county rate.
- Boyd County's ordinance levies its 1% only "within unincorporated areas of the county", so it does not reach an Ashland workplace.
- Ashland's 2.375% rate took effect 2026-01-01.
Boyd County's own occupational fee does not reach inside Ashland's city limits, so it is not owed on wages earned there.
Source: City of Ashland — occupational license fee (effective 2026-01-01), verified 2026-10-06.
Ashland local tax: common questions
How much local tax do I pay working in Ashland?
On $60,000 of wages, $1,425 a year if you live in Ashland. That is a single levy, and each is capped at its own wage base rather than sharing one — which is why the total is not simply the rates added together.
Does Boyd County charge on top of Ashland?
The county fee does not reach inside the city limits at all. There is nothing to credit, because the county never levies on this worker — which is a different thing from a credit, and modelling it as a stack would over-charge every city worker by the full county rate.
Is this the same as Kentucky state income tax?
No. This is a local occupational licence fee, levied by the city, county or school board, and it is separate from Kentucky's state income tax. It is also not waived by Kentucky's reciprocity agreements with neighbouring states — Form 740-NP-R, the reciprocal-state refund return, instructs "Do not include local tax withheld."