Quick answers
Does Kentucky have a state estate tax?
State estate tax: No (KRS 140.070 (rates & classes, as amended by 2026 Ky. Acts ch. 198 § 40, eff. 2026-04-27, applying to deaths on/after 2026-01-01); KRS 140.080 (exemptions)).
Does Kentucky have an inheritance tax?
Inheritance tax: Yes (KRS 140.070 (rates & classes, as amended by 2026 Ky. Acts ch. 198 § 40, eff. 2026-04-27, applying to deaths on/after 2026-01-01); KRS 140.080 (exemptions)).
Can you use a transfer-on-death deed in Kentucky?
Transfer-on-death deed for real estate: None — not available for real property. No TOD-deed statute — Kentucky has NOT enacted the URPTODA (no KRS ch. 394B in the current code); confirm with the county clerk
What is the Medicaid look-back period in Kentucky?
Look-back period: 60 months (Kentucky Non-MAGI Medicaid Manual, Volume IVA; Relevant 2026 standards and transfer sections revised March 9, 2026).
Does Kentucky tax Social Security benefits?
Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoVerified
Source: KRS 140.070 (rates & classes, as amended by 2026 Ky. Acts ch. 198 § 40, eff. 2026-04-27, applying to deaths on/after 2026-01-01); KRS 140.080 (exemptions) · Checked July 24, 2026
Full detail: Kentucky estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- YesVerified
Source: KRS 140.070 (rates & classes, as amended by 2026 Ky. Acts ch. 198 § 40, eff. 2026-04-27, applying to deaths on/after 2026-01-01); KRS 140.080 (exemptions) · Checked July 24, 2026
- Class A (Surviving spouse, parents, children (incl. adopted/step), grandchildren, siblings (incl. half-siblings), and nephews & nieces (incl. of the half blood)) — top rate
- 0%Verified
- Fully exempt. Nephews and nieces (including of the half blood) were moved into Class A for deaths on or after January 1, 2026 by 2026 Ky. Acts ch. 198, sec. 40 (KRS 140.070); previously Class B.
Source: KRS 140.070 (rates & classes, as amended by 2026 Ky. Acts ch. 198 § 40, eff. 2026-04-27, applying to deaths on/after 2026-01-01); KRS 140.080 (exemptions) · Checked July 24, 2026
- Class A (Surviving spouse, parents, children (incl. adopted/step), grandchildren, siblings (incl. half-siblings), and nephews & nieces (incl. of the half blood)) — exemption
- No value recorded
The pinned estate-tax dataset holds no exemption amount for this class.
- Class B (Daughters-in-law, sons-in-law, aunts, uncles, and certain great-grandchildren) — top rate
- 16%Verified
- $1,000 exemption; rates 4%–16% on the excess (KRS 140.070). For deaths on/after 1/1/2026, nephews and nieces are no longer Class B — they are exempt Class A (2026 Ky. Acts ch. 198).
Source: KRS 140.070 (rates & classes, as amended by 2026 Ky. Acts ch. 198 § 40, eff. 2026-04-27, applying to deaths on/after 2026-01-01); KRS 140.080 (exemptions) · Checked July 24, 2026
- Class B (Daughters-in-law, sons-in-law, aunts, uncles, and certain great-grandchildren) — exemption
- $1,000Verified
Source: KRS 140.070 (rates & classes, as amended by 2026 Ky. Acts ch. 198 § 40, eff. 2026-04-27, applying to deaths on/after 2026-01-01); KRS 140.080 (exemptions) · Checked July 24, 2026
- Class C (All others (cousins, friends, corporations, etc.)) — top rate
- 16%Verified
- $500 exemption; 6% to $10k, 8% $10k-$20k, 10% $20k-$30k, 12% $30k-$45k, 14% $45k-$60k, 16% over $60k (KRS 140.070).
Source: KRS 140.070 (rates & classes, as amended by 2026 Ky. Acts ch. 198 § 40, eff. 2026-04-27, applying to deaths on/after 2026-01-01); KRS 140.080 (exemptions) · Checked July 24, 2026
- Class C (All others (cousins, friends, corporations, etc.)) — exemption
- $500Verified
Source: KRS 140.070 (rates & classes, as amended by 2026 Ky. Acts ch. 198 § 40, eff. 2026-04-27, applying to deaths on/after 2026-01-01); KRS 140.080 (exemptions) · Checked July 24, 2026
Full detail: Kentucky estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- None — not available for real propertyNot primary-verified
No TOD-deed statute — Kentucky has NOT enacted the URPTODA (no KRS ch. 394B in the current code); confirm with the county clerk
· Checked July 26, 2026
- Controlling statute
- Not primary-verified
No TOD-deed statute — Kentucky has NOT enacted the URPTODA (no KRS ch. 394B in the current code); confirm with the county clerk
· Checked July 26, 2026
Full detail: Kentucky transfer-on-death deed page
Small-estate procedure
- Current rule
- $30,000 exemption for surviving spouse or children; court order dispensing with administrationVerified
Source: KRS 391.030 / 395.455 · Effective: current · Checked August 23, 2026
Full detail: Kentucky small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Special income limit
- $2,982 per monthVerified
- Applies to: individual applicant.
Source: Kentucky Non-MAGI Medicaid Manual, Volume IVA · Effective: Relevant 2026 standards and transfer sections revised March 9, 2026 · Checked November 14, 2026
- Aged, blind, or disabled resource allowance for one person
- $2,000Verified
- Applies to: one person.
Source: Kentucky Non-MAGI Medicaid Manual, Volume IVA · Effective: Relevant 2026 standards and transfer sections revised March 9, 2026 · Checked November 14, 2026
- Aged, blind, or disabled resource allowance for two people
- $4,000Verified
- Applies to: two-person household.
Source: Kentucky Non-MAGI Medicaid Manual, Volume IVA · Effective: Relevant 2026 standards and transfer sections revised March 9, 2026 · Checked November 14, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Kentucky Non-MAGI Medicaid Manual, Volume IVA · Effective: Relevant 2026 standards and transfer sections revised March 9, 2026 · Checked November 14, 2026
- Minimum monthly maintenance-needs allowance
- $2,705 per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Kentucky Non-MAGI Medicaid Manual, Volume IVA, MS 1750 Allocations, Allowances, and Standards · Effective: MS 1750, R. 8/27/26: minimum $2,705 effective 7/1/2026 · Checked November 14, 2026
- Maximum monthly maintenance-needs allowance
- $4,066.50 per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Kentucky Non-MAGI Medicaid Manual, Volume IVA · Effective: Relevant 2026 standards and transfer sections revised March 9, 2026 · Checked November 14, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant subject to the home-equity rule and its spouse or qualifying-child exceptions.
Source: Kentucky Non-MAGI Medicaid Manual, Volume IVA · Effective: Relevant 2026 standards and transfer sections revised March 9, 2026 · Checked November 14, 2026
Full detail: Kentucky Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: Kentucky Non-MAGI Medicaid Manual, Volume IVA · Effective: Relevant 2026 standards and transfer sections revised March 9, 2026 · Checked September 5, 2026
- Transfer-penalty divisor
- $325.41 per dayVerified
Source: Kentucky Non-MAGI Medicaid Manual, Volume IVA · Effective: Relevant 2026 standards and transfer sections revised March 9, 2026 · Checked September 5, 2026
- How the state administers the penalty
- The penalty affects nursing-facility or waiver vendor payment and begins on the later of the transfer date or the date the person is otherwise eligible and receiving the relevant institutional level of care. Kentucky applies its daily calculation to fractional periods.Verified
Source: Kentucky Non-MAGI Medicaid Manual, Volume IVA · Effective: Relevant 2026 standards and transfer sections revised March 9, 2026 · Checked September 5, 2026
Full detail: Kentucky Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Kentucky recovers specified institutional, waiver, related medical, Medicare cost-sharing, premium, and capitation payments from the probate estate and from legal interests passing through survivorship, life estate, living trust, tenancy in common, or another arrangement.Verified
Source: Kentucky administrative regulation 907 KAR 1:585 · Effective: Corrected December 6, 2019; regulation expiration shown as December 6, 2026 · Checked November 14, 2026
- Controlling authority
- Kentucky administrative regulation 907 KAR 1:585 governs estate recovery under KRS 194A.030, 194A.050, and 205.520.Verified
Source: Kentucky administrative regulation 907 KAR 1:585 · Effective: Corrected December 6, 2019; regulation expiration shown as December 6, 2026 · Checked November 14, 2026
- Exemptions and deferrals
- Recovery does not proceed while a surviving spouse or a surviving child who is under 21, blind, or disabled remains protected. Qualified long-term-care partnership resources are excluded, and recovery may be waived when the estate is $10,000 or less or collection would cost more than it returns.Verified
Source: Kentucky administrative regulation 907 KAR 1:585 · Effective: Corrected December 6, 2019; regulation expiration shown as December 6, 2026 · Checked November 14, 2026
- Hardship waiver
- Hardship may apply when the estate asset is the applicant's sole income-producing family farm or business, excluding a rental residence. The written request is due within 30 days; the department issues a decision within 30 days and provides an appeal path.Verified
Source: Kentucky administrative regulation 907 KAR 1:585 · Effective: Corrected December 6, 2019; regulation expiration shown as December 6, 2026 · Checked November 14, 2026
- Lien practice
- Kentucky does not impose liens against property. Recovery is made by a claim against the estate after the member's death.Verified
Source: Kentucky Medicaid State Plan, Attachment 4.17-A, Liens and Adjustments or Recoveries · Effective: TN No. 03-014; approved November 19, 2003; effective 9/01/03 · Checked November 14, 2026
Full detail: Kentucky Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Pending
Primary-source classification has not yet been completed for this income type.
- Public pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- Private pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- IRA and 401(k) distributions
- Pending
Primary-source classification has not yet been completed for this income type.
- Military retirement pay
- Pending
Primary-source classification has not yet been completed for this income type.
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.