Where the estate is opened.
See the tax section for the exemption or the repeal.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In Kentucky, the estate is opened in the District Court.
KRS 24A.120 gives the District Court exclusive jurisdiction in matters involving probate, except matters contested in an adversary proceeding, which are filed in Circuit Court. KRS 394.140 states that wills shall be proved before, and admitted to record by, the District Court. KRS 395.150 caps the compensation of an executor, administrator, or curator. The Department of Revenue states that when a person dies with a will, distribution is made according to the will unless the will is renounced or a disclaimer is filed.
Source: KRS 24A.120 Civil and probate jurisdiction
Fees
In Kentucky, probate compensation is a statutory maximum.
KRS 395.150 states that the compensation of an executor, administrator, or curator shall not exceed five percent of the value of the personal estate of the decedent, plus five percent of the income collected by that fiduciary for the estate. The court may allow additional fair and reasonable compensation for unusual or extraordinary services, or for services in connection with real estate or with estate and inheritance taxes on property that is not part of the decedent's estate but is included for those taxes. This is a statutory cap, not a graduated bracket schedule.
Source: KRS 395.150 Compensation of representatives
Small estate
Kentucky has a small-estate procedure. The statute states who can use it.
KRS 395.455 lets the court order that administration be dispensed with and assets transferred when the exemption for the surviving spouse or children, alone or together with preferred claims, equals or exceeds the amount of distributable assets. KRS 391.030 states that personal property or money on hand or in a bank or other depository to the amount of thirty thousand dollars ($30,000) shall be exempt from distribution and sale and set apart by the District Court. The same section lets a surviving spouse, by court order, withdraw not exceeding two thousand five hundred dollars ($2,500) from a bank before that property is set apart. There is no affidavit limit on those official pages.
Source: KRS 395.455 Transfer of assets without administration
Estate or inheritance tax
Kentucky levies an inheritance tax.
The Department of Revenue states there is no Kentucky estate tax. KRS 140.070 and 140.080, as amended effective April 27, 2026 for estates of decedents who died on or after January 1, 2026, impose an inheritance tax by class. Class A (parent, surviving spouse, child by blood, stepchild, described adopted children, described grandchildren, nephew, niece, nephew or niece of the half blood, brother, sister, or brother or sister of the half blood) is taxed subject to KRS 140.080, which exempts the surviving spouse's total inheritable interest and the total inheritable interest of Class A beneficiaries. Class B (daughter-in-law, son-in-law, aunt, uncle, or a described great-grandchild) has a $1,000 exemption and rates of 4 percent up to $10,000, 5 percent above $10,000 to $20,000, 6 percent above $20,000 to $30,000, 8 percent above $30,000 to $45,000, 10 percent above $45,000 to $60,000, 12 percent above $60,000 to $100,000, 14 percent above $100,000 to $200,000, and 16 percent above $200,000. Class C (persons and described institutions not in Class A or B and not exempt under KRS 140.060) has a $500 exemption and rates of 6 percent up to $10,000, 8 percent above $10,000 to $20,000, 10 percent above $20,000 to $30,000, 12 percent above $30,000 to $45,000, 14 percent above $45,000 to $60,000, and 16 percent above $60,000.
Source: KRS 140.080 Exemptions of inheritable interests
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Kentucky?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in Kentucky?
KRS 395.455 lets the court order that administration be dispensed with and assets transferred when the exemption for the surviving spouse or children, alone or together with preferred claims, equals or exceeds the amount of distributable assets. KRS 391.030 states that personal property or money on hand or in a bank or other depository to the amount of thirty thousand dollars ($30,000) shall be exempt from distribution and sale and set apart by the District Court. The same section lets a surviving spouse, by court order, withdraw not exceeding two thousand five hundred dollars ($2,500) from a bank before that property is set apart. There is no affidavit limit on those official pages.
How are probate fees set in Kentucky?
KRS 395.150 states that the compensation of an executor, administrator, or curator shall not exceed five percent of the value of the personal estate of the decedent, plus five percent of the income collected by that fiduciary for the estate. The court may allow additional fair and reasonable compensation for unusual or extraordinary services, or for services in connection with real estate or with estate and inheritance taxes on property that is not part of the decedent's estate but is included for those taxes. This is a statutory cap, not a graduated bracket schedule.
Does Kentucky tax an estate or an inheritance?
The Department of Revenue states there is no Kentucky estate tax. KRS 140.070 and 140.080, as amended effective April 27, 2026 for estates of decedents who died on or after January 1, 2026, impose an inheritance tax by class. Class A (parent, surviving spouse, child by blood, stepchild, described adopted children, described grandchildren, nephew, niece, nephew or niece of the half blood, brother, sister, or brother or sister of the half blood) is taxed subject to KRS 140.080, which exempts the surviving spouse's total inheritable interest and the total inheritable interest of Class A beneficiaries. Class B (daughter-in-law, son-in-law, aunt, uncle, or a described great-grandchild) has a $1,000 exemption and rates of 4 percent up to $10,000, 5 percent above $10,000 to $20,000, 6 percent above $20,000 to $30,000, 8 percent above $30,000 to $45,000, 10 percent above $45,000 to $60,000, 12 percent above $60,000 to $100,000, 14 percent above $100,000 to $200,000, and 16 percent above $200,000. Class C (persons and described institutions not in Class A or B and not exempt under KRS 140.060) has a $500 exemption and rates of 6 percent up to $10,000, 8 percent above $10,000 to $20,000, 10 percent above $20,000 to $30,000, 12 percent above $30,000 to $45,000, 14 percent above $45,000 to $60,000, and 16 percent above $60,000.
Sources
These are the statute and court pages used above.