Kentucky Probate Cost: Full Breakdown

Exactly what you pay to settle an estate in Kentucky — the 5% executor fee cap, attorney fees, court fees, and the inheritance tax by class — with worked examples, statutes cited.

KRS 395.150 & KRS 140.070

Quick answer: Kentucky caps the executor fee at 5% of the personal estate (real estate excluded), a reasonable attorney fee, and modest court fees. The big variable is the inheritance tax: $0 to a spouse, child or sibling, but 4–16% to an in-law and 6–16% to a cousin or friend. On a $500,000 estate to a child, expect ~$25,000 executor + attorney fee + court costs. Get your own figure with the Kentucky probate cost calculator.

The executor fee — 5% cap on personal estate

Under KRS 395.150(1), the fee can't exceed 5% of the personal estate plus 5% of income collected. Real property is not in the base.

Key point: it's a maximum, court-approved — the judge often allows less. Assets with named beneficiaries (IRAs, life insurance) don't count, and family PRs frequently waive the fee (it's taxable income). On a $500,000 personal estate, the ceiling is $25,000.

The Kentucky inheritance tax — the defining cost

By class (KRS 140.070): Class A (spouse, children, grandchildren, parents, siblings, and — from Jan 1, 2026 — nieces & nephews by blood) exempt. Class B (in-laws, aunts, uncles, great-grandchildren): $1,000 exempt, then 4/5/6/8/10/12/14/16%. Class C (cousins, friends, others): $500 exempt, then 6/8/10/12/14/16%.
$100,000 to…Inheritance tax
Spouse / child / sibling / niece (Class A)$0
In-law / aunt / uncle (Class B)$8,960
Cousin / friend (Class C)$12,670

This is usually the largest single cost for a non-exempt beneficiary. Kentucky has no estate tax. Pay within 9 months for a 5% discount.

Worked total examples ($500,000 estate)

HeirExecutor (5%)AttorneyCourt + miscInheritance taxApprox. total
Child (Class A)$25,000$6,000$250$0≈ $31,250
In-law (Class B)$25,000$6,000$250$70,960≈ $102,210
Cousin (Class C)$25,000$6,000$250$76,670≈ $107,920

Court + misc = ~$70 filing + $100 publication + $80 copies. If the executor waives the fee, subtract that column. Run your own numbers in the calculator.

How to reduce Kentucky probate costs

  • Executor waives the fee if a family member and beneficiary (it's taxable income).
  • Leave assets to Class A relatives (0% inheritance tax) where the plan allows.
  • Pay the inheritance tax within 9 months for the 5% discount.
  • Use dispense-with-administration or the $30,000 spousal allowance (KRS 391.030).
Facing probate in Kentucky?

A local probate attorney can review your estate — many offer a free consultation.

Talk to a Kentucky attorney

Estimate for general guidance only, not legal or tax advice. Executor fee cap 5% of personal estate + 5% income under KRS 395.150 (real estate excluded); a maximum the court may reduce. Inheritance tax by class under KRS 140.070 (A exempt; B 4–16% after $1,000; C 6–16% after $500); nieces/nephews by blood are Class A for deaths on/after Jan 1, 2026. Kentucky has no estate tax. Verify with the District Court, the KY DOR, or a licensed Kentucky attorney.