Kentucky Inheritance Tax Calculator

Kentucky has no estate tax but levies an inheritance tax on what each heir receives, by relationship.

Inheritance tax

Kentucky Estate Tax Calculator — Calculation Summary

Input / parameter	Value
State	Kentucky
Result
Federal estate tax	$0
State estate tax	No state estate tax
Total estate tax	$0

Source: Ky. Rev. Stat. ch. 140 (inheritance tax by class) (2026).

This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.

Federal exemption$15M

Kentucky does not levy a state estate tax.

Kentucky also levies an inheritance tax on what heirs receive.

Source: Ky. Rev. Stat. ch. 140 (inheritance tax by class) (2026)

Administration & filing in Kentucky

Who pays: Each heir pays the inheritance tax on what they receive; rates vary by relationship.
Where filed: With Kentucky's tax authority (typically the Department of Revenue or Taxation), on a state estate/inheritance tax return.
Deadline: State returns generally follow the federal estate tax return timeline (IRS Form 706, due ~9 months after death, with a 6-month extension available), but state dates can differ — confirm with the state agency.
Citation: Ky. Rev. Stat. ch. 140 (inheritance tax by class) (2026)

Informal estimate only — not legal or tax advice. Figures cite federal statute (IRC § 2010, OBBBA 2025) and each state's Department of Revenue. Tax laws and exemption amounts change yearly; confirm the current rule with the IRS, your state agency, or a licensed estate attorney or CPA before relying on any number.

How this calculator works

This Kentucky inheritance tax calculator combines the latest federal exemption with Kentucky's state-specific rules. Kentucky has no estate tax but levies an inheritance tax on what each heir receives, by relationship. Enter your estate size to see the federal tax, the state tax, and the combined total.

Calculation method & sources

Federal tax: IRC § 2010(c)(3) exemption of $15M per person and IRC § 2001 graduated brackets.
Kentucky tax: Ky. Rev. Stat. ch. 140 (inheritance tax by class) (2026).

How to interpret your Kentucky estate tax result

Kentucky also taxes what each heir receives, with different rates by relationship. Use our Inheritance calculator for per-heir figures.
Federal estate tax is calculated separately and may apply above the $15M federal exemption.

Related guides

Frequently asked questions

Does Kentucky have an estate tax?

No. Kentucky does not levy a state estate tax, but federal estate tax may still apply above the $15M federal exemption.

What is the Kentucky estate tax exemption in 2026?

Kentucky has no state estate tax exemption because it does not levy a state estate tax.

Does Kentucky recognize portability of a deceased spouse's exemption?

No. Kentucky does not recognize portability. Married couples often use a credit-shelter (bypass) trust to preserve both exemptions.

Does Kentucky have an inheritance tax?

Yes. Kentucky levies an inheritance tax on what heirs receive, with rates that vary by relationship. Spouses are typically exempt.

Not legal or tax advice. This estimate follows the federal and state statutes referenced on this page but cannot capture every factor (trusts, business valuation, charitable deductions, prior gifts, state add-backs).