Taxes in Frankfort

Frankfort's tax picture combines a real property tax rate above Kentucky's statewide range with a real, distinct local occupational tax layer this record discloses honestly.

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A property tax rate above the statewide range

Frankfort's own effective property tax rate ran approximately 1.04%-1.20% across sources -- above Kentucky's statewide 0.80%-0.85% range, driven in part by the Franklin County school district's own 74.2-cents-per-$100 rate.

A real, distinct local occupational tax layer

The City of Frankfort's own occupational tax runs 1.95% of wages within city limits; Franklin County's separate 1% occupational tax applies to wages earned elsewhere in the county -- confirm current, specific withholding rules directly.

Kentucky's real, dated, CONTINGENT income-tax cut

Kentucky's flat state income tax fell to 3.5% effective January 1, 2026 (from 5% in 2018), CONTINGENT on meeting budget triggers and requiring separate legislative reenactment each cycle -- genuinely not an automatic glide path.

Key takeaways

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Last reviewed: 2026-08-27. Independent research; not financial, tax, or legal advice -- confirm current figures with a local professional before making a decision.