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Kentucky Inheritance Tax Calculator

Kentucky is one of only 5 US states with an inheritance tax. Kentucky uses small flat-dollar exemptions per class (not a single statewide threshold), detailed per class below.

Class A — spouse, parents, children, grandchildren, siblings, half-siblings

Exempt

Class B — nieces, nephews, daughters/sons-in-law, aunts, uncles, great-grandchildren

4%–16%

Class C — all others (cousins, friends, unrelated individuals, most organizations)

6%–16%

$
ExemptionNone
Tax rate0%
Rates updated for June 2026

Kentucky inheritance tax on $100,000

Tax owed

$0

You keep

$100,000

This calculator is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for your specific situation. Rates last verified June 2026.

Verify rates on Kentucky Department of Revenue — Inheritance Tax

Kentucky inheritance tax by relationship

Source: Kentucky Department of Revenue — Inheritance Tax.

RelationshipExemptionRate
Class A — spouse, parents, children, grandchildren, siblings, half-siblings—0%
Class B — nieces, nephews, daughters/sons-in-law, aunts, uncles, great-grandchildren$1,0004%–16%
Class C — all others (cousins, friends, unrelated individuals, most organizations)$5006%–16%

Frequently asked questions

What is the inheritance tax rate in Kentucky?
Kentucky's inheritance tax rate depends entirely on your relationship to the deceased. Class A — spouse, parents, children, grandchildren, siblings, half-siblings are fully exempt. Other beneficiaries pay rates ranging from 4%–16% to 6%–16%, depending on the beneficiary class and amount inherited. Select your relationship to the deceased above for your specific rate and exemption.
Does federal estate tax also apply in Kentucky?
Yes, separately. Kentucky's inheritance tax is a state-level tax paid by the beneficiary based on their relationship to the deceased. Federal estate tax is a completely separate tax paid by the estate itself, and only applies if the total estate exceeds $15,000,000 (2026, per individual). Fewer than 1% of estates owe federal estate tax, but it's worth checking if the estate is large. Use the federal estate tax calculator above to check.
Is there a discount for paying Kentucky inheritance tax early?
Yes. 5% discount if paid within 9 months of the date of death.

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