Kentucky Inheritance Tax
Kentucky Inheritance Tax Guide:

Kentucky Inheritance Tax Calculator Kentucky Inheritance Tax Calculator

Kentucky Inheritance Tax Calculator

Kentucky Inheritance Tax — Calculator (2025) — Estimate by Beneficiary Class, 9-Month Discount, Nonresident Situs

Last updated: 10 Nov 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)

Kentucky Inheritance Tax — Calculator

Estimate per beneficiary based on class (A/B/C), apply the 5% 9-month discount, and (for nonresidents) prorate the exemption using a Kentucky-situs ratio. Use alongside our Overview, Nonresident Guide, Forms & Deadlines, Cases, and Planning pages.

Get help: Kentucky Inheritance Tax Service (fixed-fee)
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What this calculator does. Educational estimator for Kentucky inheritance tax by beneficiary. It applies simplified Class B/C graduated rates and exemptions; Class A is treated as exempt. For nonresidents, an optional KY-situs ratio scales the exemption. Real filings must follow DOR forms, beneficiary-level computations, situs evidence, deductions, and local practice.

Kentucky Inheritance Tax — Quick Calculator (2025)

Instant calculation as you type. Educational simplification; real filings consider situs, deductions, beneficiary-level documentation, special assets, powers of appointment, prior gifts, and local practice.

1) Beneficiary & share

2) Options

3) Results

Class / exemption used
Class A — exempt
Gross inheritance tax
$0
Net (after 5% discount)
$0
Computation is per beneficiary. Exemptions are embedded in the brackets—no manual subtraction needed.

How to Use the Kentucky Inheritance Tax Calculator

This tool estimates Kentucky inheritance tax by beneficiary. Results depend on beneficiary class (A/B/C), Kentucky-situs property, and timing (9-month discount). Use for planning—final liability follows Kentucky forms and DOR rules.

  1. List each beneficiary and choose the correct class:
    • Class A (spouse, parent, child, grandchild, etc.) — generally exempt.
    • Class B (siblings, nieces/nephews, some in-laws) — small exemption, graduated rates.
    • Class C (all others) — minimal exemption, graduated rates.
  2. Enter each beneficiary’s share (value passing to them). For nonresidents, consider only Kentucky-situs real/tangible property for taxable classes.
  3. Reflect deductions by adjusting shares if needed (allowable debts, admin expenses, charitable bequests).
  4. Choose timing:
    • Tick Apply 5% discount to model payment within 9 months (per beneficiary).
    • Untick to see the amount without discount; the installment indicator appears when net tax > $5,000.
  5. Review the output (gross vs. net after discount) and next steps below.

Tips: Confirm relationships to assign the correct class. Nonresident estates should exclude non-KY intangibles (e.g., brokerage accounts) unless they have a KY business situs. Re-run scenarios with updated appraisals before filing.

Next steps: see Forms & Deadlines, check Nonresident Guide, and browse Planning.