KRS 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 duri ng 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 inf ancy, 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, religi ous, 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%