How Much Are Estate & Inheritance Taxes in Kentucky?

Kentucky levies an inheritance tax, paid by the beneficiary at a rate set by relationship, and no estate tax; the federal estate tax applies above $15,000,000.

State

Estate Value

Surviving Spouse?

YesNo

Charitable Gifts

Who Inherits the Rest?

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

Date of Death

Debts & Expenses

Calculate estate and inheritance taxes

Enter the estate value and marital status to see the federal estate tax and the Kentucky estate or inheritance tax that applies.

Examples:

Federal

Each tax across estate sizes, with your deductions applied at every size. Federal is $0 below $15M. Enter the estate value to mark it.

General information about estate and inheritance taxes, not legal or tax advice. Consult a licensed attorney for legal questions and a licensed tax professional for tax questions.

Yes. Kentucky imposes an inheritance tax, paid by the beneficiary rather than the estate, at a rate set by the relationship to the decedent. Kentucky has no separate state estate tax.

Kentucky groups beneficiaries into classes by their relationship to the decedent, each with its own exemption and rate. 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. The rate climbs with distance from the decedent, up to 16% for an unrelated beneficiary. The return is due 24 months after death. The Kentucky inheritance tax guide walks through the classes.

The federal estate tax exemption is $15,000,000 per person, with a top rate of 40%. A married couple can shield $30,000,000 by electing portability of the first spouse's unused exemption on a timely estate tax return. The One Big Beautiful Bill Act (P.L. 119-21 §70106) set the exemption permanently from 2026, indexed for inflation.

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 imposes 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.