2026 update: Kentucky law changes moved nieces and nephews to Class A (exempt from inheritance tax). Confirm current classifications with the KY Department of Revenue.
Inheritance Tax
SpouseExempt
Children & Lineal HeirsExempt
SiblingsExempt
Other / Unrelated Heirs6%–16%
For 2026 deaths nieces and nephews move to Class A under amended law; unrelated Class C heirs have a $500 exemption.
Official Source
Kentucky Department of Revenue / Tax Authority
Reference data only — not legal or tax advice. Estate and inheritance tax laws change frequently. Always verify current rules with a licensed estate attorney or CPA before filing. DataTactic is not responsible for filing decisions made based on this information.