Kentucky Inheritance Tax Calculator
Figures verified October 17, 2026 against KRS 140.070, inheritance tax classes and rates (amended 2026, deaths on or after Jan. 1, 2026) · Update log
Short answer
Kentucky taxes what each heir receives by class. Class A (spouse, parents, children, stepchildren, grandchildren, brothers and sisters, and, for deaths from January 1, 2026, nieces and nephews) pays nothing. Class B (sons- and daughters-in-law, aunts, uncles, great-grandchildren) pays 4% to 16% after a $1,000 exemption. Class C (everyone else, including grandparents, cousins and friends) pays 6% to 16% after $500. Paying early earns a 5% discount: within 9 months of death, or 14 months for deaths on or after July 1, 2026.
Kentucky inheritance tax calculator
Add one row for each person who inherits, with what they receive after the estate's debts and expenses. Each person's tax depends on their relationship to the person who died. Amounts like 250k or 1.2m work.
Kentucky inheritance tax classes and rates (2026)
The tax is worked out for each heir separately, on what that person receives, at the rate for their relationship to the person who died. These are the rules for deaths in 2026, checked against the official sources listed at the end of this page.
| Class | Who | Rate |
|---|---|---|
| Class A | Spouse, parents, children (including stepchildren and children adopted in infancy), grandchildren, brothers and sisters (including half), and, for deaths from 2026, nieces and nephews (including half) | Exempt |
| Class B | Son-in-law, daughter-in-law, aunts, uncles, great-grandchildren | $1,000 exempt, then 4% rising to 16% on shares over $200,000 |
| Class C | Everyone else, including grandparents, cousins, nieces and nephews by marriage, great-nieces and great-nephews, and friends | $500 exempt, then 6% rising to 16% on shares over $60,000 |
| Exempt organizations | Charitable, educational and religious organizations, and Kentucky cities, towns and public institutions for public purposes | Exempt |
- Life insurance paid to them as a named beneficiary: Life insurance paid to a designated beneficiary (including a trustee) is tax-free; insurance payable to the person who died or to the estate is taxable.
Kentucky inheritance tax chart (Class B and Class C)
Find the row for the heir's whole share. Their tax is the amount in the "tax at the start of the row" column plus the rate times the part of the share above the start of the row. Do not subtract the exemption first; it is built into the first row.
Class B
| Share over | Up to | Tax at the start of the row | Rate on the excess |
|---|---|---|---|
| $0 | $1,000 | $0 | 0.0% |
| $1,000 | $10,000 | $0 | 4.0% |
| $10,000 | $20,000 | $360 | 5.0% |
| $20,000 | $30,000 | $860 | 6.0% |
| $30,000 | $45,000 | $1,460 | 8.0% |
| $45,000 | $60,000 | $2,660 | 10.0% |
| $60,000 | $100,000 | $4,160 | 12.0% |
| $100,000 | $200,000 | $8,960 | 14.0% |
| $200,000 | No limit | $22,960 | 16.0% |
Class C
| Share over | Up to | Tax at the start of the row | Rate on the excess |
|---|---|---|---|
| $0 | $500 | $0 | 0.0% |
| $500 | $10,000 | $0 | 6.0% |
| $10,000 | $20,000 | $570 | 8.0% |
| $20,000 | $30,000 | $1,370 | 10.0% |
| $30,000 | $45,000 | $2,370 | 12.0% |
| $45,000 | $60,000 | $4,170 | 14.0% |
| $60,000 | No limit | $6,270 | 16.0% |
Tax on a $100,000 inheritance, by relationship
What one heir would owe on $100,000 (no life insurance, no age exemption), computed with the same rules as the calculator.
| Heir | Class | Tax on $100,000 |
|---|---|---|
| Husband or wife | Class A | $0 |
| Son or daughter (including adopted) | Class A | $0 |
| Stepchild | Class A | $0 |
| Grandchild | Class A | $0 |
| Great-grandchild | Class B | $8,960 |
| Mother or father | Class A | $0 |
| Grandparent | Class C | $12,670 |
| Brother or sister | Class A | $0 |
| Half-brother or half-sister | Class A | $0 |
| Niece or nephew | Class A | $0 |
| Son-in-law or daughter-in-law | Class B | $8,960 |
| Aunt or uncle | Class B | $8,960 |
| Cousin | Class C | $12,670 |
| Friend, partner or anyone unrelated | Class C | $12,670 |
| Charity | Exempt organizations | $0 |
Worked examples
A nephew and a cousin (death in August 2026)
An uncle who died in August 2026 leaves $100,000 to his nephew and $50,000 to a cousin.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Nephew | Class A | $100,000 | $0 |
| Cousin | Class C | $50,000 | $4,870 |
| Total Kentucky inheritance tax | $4,870 | ||
Paid in full within 14 months of death (by October 15, 2027), the 5% discount saves $244, so the estate pays $4,626.
A son-in-law inherits $150,000
A widow leaves $150,000 to her late daughter's husband.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Son-in-law | Class B | $150,000 | $15,960 |
| Total Kentucky inheritance tax | $15,960 | ||
Paid in full within the discount window (9 months of death, or 14 months for deaths on or after July 1, 2026), the 5% discount saves $798.
A friend inherits $250,000
A man with no close family leaves $250,000 to a friend.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Friend | Class C | $250,000 | $36,670 |
| Total Kentucky inheritance tax | $36,670 | ||
Paid in full within the discount window (9 months of death, or 14 months for deaths on or after July 1, 2026), the 5% discount saves $1,834.
What to file and by when
- If any tax is due, the executor files the Kentucky Inheritance Tax Return with the Department of Revenue by the deadline for the date of death (18 or 24 months).
- If everything passes to exempt (Class A) beneficiaries and no federal Form 706 is required, an Affidavit of Exemption (Form 92A300) can be filed with the court instead of a return.
- Compute each beneficiary's tax separately on the full distributive share, using the Class B or Class C table.
Due date: For deaths before July 1, 2026, tax is due within 18 months, with a 5% discount if paid within 9 months. For deaths on or after July 1, 2026, it is due within 24 months, with the discount if paid within 14 months.
Late payment: No interest if paid by the 18-month (or, for deaths from July 1, 2026, the 24-month) deadline. After that, interest runs at Kentucky's tax interest rate until paid. If an heir's tax is over $5,000 and the return is filed on time, the tax can be paid in 10 equal yearly installments, with interest on the deferred part.
Optional: get help filing
Get a flat-fee quote to file the Kentucky inheritance tax return
Tell us a little about the estate and a CPA or Enrolled Agent who prepares Kentucky inheritance tax returns will reply with a fixed price. Free, and no obligation.
Frequently asked questions
Do nieces and nephews pay Kentucky inheritance tax in 2026?
No, for deaths on or after January 1, 2026. A 2026 law (2026 Ky. Acts ch. 198) moved nieces and nephews, including half-nieces and half-nephews, into exempt Class A. For deaths before 2026 they were Class B. The Department of Revenue's printed guide still shows the old rule.
Who is exempt from Kentucky inheritance tax?
Class A beneficiaries: a surviving spouse, parents, children (including stepchildren and children adopted in infancy), grandchildren, brothers and sisters (including half), and nieces and nephews (from 2026). Qualifying charitable, religious and educational organizations are also exempt.
How do I read the Kentucky inheritance tax chart?
Work out each beneficiary separately. Find the row for their whole share (do not subtract the exemption first), then add the tax shown for the bottom of that row to the row's rate times the amount above it. The calculator does this for you.
Do grandparents pay Kentucky inheritance tax?
Yes. Grandparents are not in Class A or Class B, so they are Class C: $500 exempt, then 6% to 16%.
When is Kentucky inheritance tax due?
For deaths before July 1, 2026, the return and tax are due within 18 months, and the 5% discount applies if paid within 9 months. For deaths on or after July 1, 2026, the deadline is 24 months and the discount window is 14 months (2026 Ky. Acts ch. 161).
Is life insurance subject to Kentucky inheritance tax?
Not when it is paid to a named beneficiary or a trustee. Life insurance payable to the person who died or to their estate is taxable.
Can Kentucky inheritance tax be paid in installments?
Yes. If a beneficiary's tax is over $5,000 and the return is filed on time, the tax can be paid in 10 equal yearly installments, with interest on the deferred amount.
Does Kentucky inheritance tax apply if I live in another state?
Yes. What matters is where the person who died lived, not where you live. If they lived in Kentucky, Kentucky inheritance tax applies to what you inherit wherever you live. If they lived elsewhere but owned real estate in Kentucky, Kentucky can tax that real estate.
Sources
- 1.KRS 140.070, inheritance tax classes and rates (amended 2026, deaths on or after Jan. 1, 2026)apps.legislature.ky.gov
- 2.KRS 140.080, exemptions by classapps.legislature.ky.gov
- 3.KRS 140.210, payment, 5% discount and interest (amended 2026)apps.legislature.ky.gov
- 4.KRS 140.160, return deadline (amended 2026)apps.legislature.ky.gov
- 5.KRS 140.030, life insurancelaw.justia.com
- 6.Kentucky Department of Revenue: Guide to Kentucky Inheritance and Estate Taxes (92F101, 1-21)revenue.ky.gov
- 7.Kentucky Department of Revenue: Inheritance and Estate Taxrevenue.ky.gov
- 8.Tax Foundation: Estate and Inheritance Taxes by State, 2026taxfoundation.org
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.