Elizabethtown local tax
On $60,000 of wages, working in Elizabethtown costs $1,170 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 |
|---|---|---|---|
| Elizabethtown occupational fee | 1.95% | $60,000 | $1,170 |
| Total | $1,170 |
How Elizabethtown and Hardin 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.
- Hardin County has no county-wide occupational fee, only a 1% Industrial Tax District covering "the part of the county that is outside the municipalities/cities".
Hardin County's own occupational fee does not reach inside Elizabethtown's city limits, so it is not owed on wages earned there.
Source: Hardin County — Industrial Tax District, verified 2026-08-22.
Elizabethtown local tax: common questions
How much local tax do I pay working in Elizabethtown?
On $60,000 of wages, $1,170 a year if you live in Elizabethtown. 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 Hardin County charge on top of Elizabethtown?
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."