{"data":{"id":"us-ky/krs-140.070","jurisdiction":"us-ky","citation":"KRS 140.070","heading":"Inheritance tax rates.","body":"The tax upon transfers of property as defined in the preceding sections of this chapter\nshall be at the following rates:\n(1) Class A. In case the transfer is to or for the benefit of a parent, surviving spouse,\nchild by blood, stepchild, child adopted duri ng infancy, child adopted during\nadulthood who was reared by the decedent during infancy or a grandchild who is\nthe issue of a child by blood, the issue of a stepchild, the issue of a child adopted\nduring adulthood who was reared by the decedent during inf ancy, the issue of a\nchild adopted during infancy, nephew, niece, or a nephew or niece of the half blood,\nbrother, sister, or brother or sister of the half blood, the tax shall be subject to the\nprovisions of KRS 140.080.\n(2) Class B. In case the transfer is to or for the benefit of a daughter-in-law, son-in-law,\naunt or uncle, or a great -grandchild who is the grandchild of a child by blood, of a\nstepchild or of a child adopted during infancy, the tax, subject to the provisions of\nKRS 140.080, shall be:\nOn its value not exceeding $10,000  .............................................................. 4%\nOn its value exceeding $10,000, but not exceeding $20,000  ....................... 5%\nOn its value exceeding $20,000, but not exceeding $30,000  ....................... 6%\nOn its value exceeding $30,000, but not exceeding $45,000  ....................... 8%\nOn its value exceeding $45,000, but not exceeding $60,000  ..................... 10%\nOn its value exceeding $60,000, but not exceeding $100,000  ................... 12%\nOn its value exceeding $100,000, but not exceeding $200,000  ................. 14%\nOn its value exceeding $200,000  ................................................................ 16%\n(3) Class C. In case the transfer is to or for the benefit of any educational, religious, or\nother institutions, societies, or associations, or to any cities, towns, or public\ninstitutions not exempted by KRS 140.060, or to any person not included in either\nClass A or Class B, the tax, subject to the provisions of KRS 140.080, shall be:\nOn its value not exceeding $10,000  .............................................................. 6%\nOn its value exceeding $10,000, but not exceeding $20,000  ....................... 8%\nOn its value exceeding $20,000, but not exceeding $30,000  ..................... 10%\nOn its value exceeding $30,000, but not exceeding $45,000  ..................... 12%\nOn its value exceeding $45,000, but not exceeding $60,000  ................... . 14%\nOn its value exceeding $60,000  ........................................ ......................... 16%","path":["KRS Chapter 140"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57147","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"adde90dbabdbff8ba17b3541b644cfb64b56a53518446a214e412191d34b089c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-140.065","next":"us-ky/krs-140.080"},"notice":"GroundRules: Original legal text. Not legal advice."}