# KRS § 140.070: 140.070 Inheritance tax rates

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.070

## Section

- **Citation:** KRS § 140.070
- **Heading:** 140.070 Inheritance tax rates
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XI / Chapter 140 / Section 140.070

## Text

140.070 Inheritance tax rates.

The tax upon transfers of property as defined in the preceding sections of this chapter

shall be at the following rates:

(1) Class A. In case the transfer is to or for the benefit of a parent, surviving spouse,

child by blood, stepchild, child adopted during infancy, child adopted during

adulthood who was reared by the decedent during infancy or a grandchild who is the

issue of a child by blood, the issue of a stepchild, the issue of a child adopted during

adulthood who was reared by the decedent during infancy, the issue of a child

adopted during infancy, brother, sister, or brother or sister of the half blood, the tax,

subject to the provisions of KRS 140.080, shall be:

On its value not exceeding $20,000 ............................................................. 2%

On its value exceeding $20,000, but not exceeding $30,000 ...................... 3%

On its value exceeding $30,000, but not exceeding $45,000 ...................... 4%

On its value exceeding $45,000, but not exceeding $60,000 ...................... 5%

On its value exceeding $60,000, but not exceeding $100,000 .................... 6%

On its value exceeding $100,000, but not exceeding $200,000 .................. 7%

On its value exceeding $200,000, but not exceeding $500,000 .................. 8%

On its value exceeding $500,000 ............................................................... 10%

(2) Class B. In case the transfer is to or for the benefit of a nephew, niece, or a nephew

or niece of the half blood, daughter-in-law, son-in-law, aunt or uncle, or a great-

grandchild who is the grandchild of a child by blood, of a stepchild or of a child

adopted during infancy, the tax, subject to the provisions of KRS 140.080, shall be:

On its value not exceeding $10,000 ............................................................. 4%

On its value exceeding $10,000, but not exceeding $20,000 ...................... 5%

On its value exceeding $20,000, but not exceeding $30,000 ...................... 6%

On its value exceeding $30,000, but not exceeding $45,000 ...................... 8%

On its value exceeding $45,000, but not exceeding $60,000 .................... 10%

On its value exceeding $60,000, but not exceeding $100,000 .................. 12%

On its value exceeding $100,000, but not exceeding $200,000 ................ 14%

On its value exceeding $200,000 ............................................................... 16%

(3) Class C. In case the transfer is to or for the benefit of any educational, religious, or

other institutions, societies, or associations, or to any cities, towns, or public

institutions not exempted by KRS 140.060, or to any person not included in either

Class A or Class B, the tax, subject to the provisions of KRS 140.080 shall be:

On its value not exceeding $10,000 ............................................................. 6%

On its value exceeding $10,000, but not exceeding $20,000 ...................... 8%

On its value exceeding $20,000, but not exceeding $30,000 .................... 10%

On its value exceeding $30,000, but not exceeding $45,000 .................... 12%

On its value exceeding $45,000, but not exceeding $60,000 ................... . 14%

On its value exceeding $60,000 ........................................ ......................... 16%

## Nearby sections

- [KRS § 140.010 140.010 Levy of inheritance tax -- Property affected -- When tax attaches](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.010.md)
- [KRS § 140.015 140.015 Exemption of benefits from federal government arising out of military service](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.015.md)
- [KRS § 140.020 140.020 Taxation of transfers made in contemplation of death -- Revocable trusts -- Presumption of contemplation -- When presumption does not apply](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.020.md)
- [KRS § 140.030 140.030 Taxation of contracts in contemplation of death -- Proceeds of life insurance policies -- Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.030.md)
- [KRS § 140.040 140.040 Taxation of transfers by power of appointment -- When transfer deemed to take place -- Date as of which value of property determined -- Remainder interests -- Rates and exemptions](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.040.md)
- [KRS § 140.050 140.050 Taxation of surviving owner of a joint interest](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.050.md)
- [KRS § 140.060 140.060 Exemption of transfers to educational, religious and charitable institutions, and to cities and public institutions](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.060.md)
- [KRS § 140.063 140.063 Exemption of annuities or other payments under employees' trusts -- Retirement annuities -- Individual retirement bonds, accounts, and annuities](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.063.md)
- [KRS § 140.070 140.070 Inheritance tax rates](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.070.md)
- [KRS § 140.080 140.080 Exemptions of inheritable interests](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.080.md)
- [KRS § 140.090 140.090 Deductions allowed from distributive shares](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.090.md)
- [KRS § 140.095 140.095 Credit in case same property passes again within five years](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.095.md)
- [KRS § 140.100 140.100 Valuation of future and contingent estates -- Taxation of life estates -- Valuation of surviving spouse's interest in trust or life estate](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.100.md)
- [KRS § 140.110 140.110 Taxation of contingent and defeasible estates](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.110.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C140_S140.070. Check the current official text before relying on it. Not legal advice.