What death taxes apply in Kentucky?

Kentucky imposes an inheritance tax, which is paid by beneficiaries rather than the estate (KRS 140.060, 140.070, 140.080, 140.160, 140.210). Tax rates depend on the beneficiary's relationship to the deceased. Kentucky does not have a separate state estate tax.

How Much Are Estate & Inheritance Taxes in Kentucky?

Estimate federal estate tax, state estate tax, and inheritance tax for an estate or trust. See which taxes apply in your state and how much beneficiaries may owe.

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State

Estate Value

Surviving Spouse?

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Charitable Gifts (optional)

Who inherits the rest?

Kentuckycharges inheritance tax based on each beneficiary's relationship to the person who died.

Date of death (optional)

Kentuckychanged its rules during 2026, so the tax depends on when the death occurred. Leave blank to use today's rules.

Debts & Expenses (optional)

Mortgages, loans, funeral costs, administration

Calculate Death Taxes

Select your state, enter an estate value, and indicate marital status to see federal and state death tax estimates.

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This calculator provides general information about estate and inheritance taxes and is not legal or tax advice. Estate tax laws are complex and subject to change. Consult a licensed attorney or tax professional for guidance specific to your situation.

Frequently Asked Questions

Kentucky imposes an inheritance tax, which is paid by beneficiaries rather than the estate. Tax rates depend on the beneficiary's relationship to the deceased. Kentucky does not have a separate state estate tax.

Kentucky groups beneficiaries into classes with different tax rates. Fully exempt: surviving spouse, parent, child by blood, stepchild, child adopted during infancy, child adopted during adulthood reared by the decedent during infancy, grandchild (issue of any of those child types), nephew or niece (including of the half blood), brother or sister (including of the half blood), charitable, religious, and educational institutions, and kentucky cities/towns/public institutions. Non-exempt beneficiaries pay graduated rates based on their class, with rates reaching up to 16% for cousins, grandparents, stepparents, unmarried partners, friends, non-exempt institutions, and any other person not included in class a or class b. The filing deadline is 24 months after death.

The federal estate tax exemption is $15 million per person (2026), with a top rate of 40%. Married couples can effectively shield $30 million using portability of the unused spousal exemption. The One Big Beautiful Bill Act (P.L. 119-21 §70106) permanently set this exemption starting in 2026, indexed for inflation.

Death taxes (estate and inheritance taxes) are separate from probate costs. Probate costs include attorney fees, executor fees, court filing fees, and publication costs. Death taxes are owed to the state or federal government on the value of the estate or inheritance. Both can apply to the same estate. Use the Kentucky probate calculator to estimate probate costs separately.

Death Taxes in Kentucky

In Kentucky, the inheritance tax is based on who receives the assets, not the total estate value. Spouses are typically exempt, while other beneficiaries pay graduated rates depending on their relationship class. The Kentucky probate calculator covers the separate administrative costs.

Kentucky has Yes for an inheritance tax. Rates and exemptions vary by beneficiary class. Spouses are typically fully exempt, while other beneficiaries face graduated rates. The federal estate tax applies separately to estates exceeding $15,000,000.

Tax obligations do not replace probate requirements — an estate may face both. Transfer methods such as trusts, joint ownership, and beneficiary designations can affect which taxes apply and whether probate is required. See the inheritance overview for a breakdown of how assets pass to beneficiaries.