© 2026 SimplyTrust Software Inc.
Learn about Kentucky inheritance tax rates, exemptions, and filing requirements. Understand who pays inheritance tax in Kentucky and how it affects beneficia...
In Kentucky, beneficiaries who inherit property pay the inheritance tax, not the estate itself. The tax rate depends on your relationship to the deceased person. Spouses and children are exempt from Kentucky inheritance tax, while siblings, nieces, nephews, and unrelated beneficiaries face different tax rates. You must file and pay the tax within 18 months of the death, though you can often get a discount for early payment.