Kentucky transfer tax
Kentucky charges a real estate transfer tax of $0.50 per $500 of value or fraction, which is 0.1%. The tax is imposed on the grantor (seller). The county clerk collects it at recording, and the money goes to the county general fund.
Kentucky counties and cities do not add a separate transfer tax beyond the statewide KRS 142.050 tax.
Highest totals in Kentucky on a $400,000 sale
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Total includes the state tax. Click a column to sort.
Kentucky state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Kentucky real estate transfer taxState | $0.50 per $500 | Seller | $400.00 |
| Total transfer tax (0.1% of the price) | $400.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Kentucky by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $250 | 0.1% | $250 | $0 |
| $400,000 | $400 | 0.1% | $400 | $0 |
| $600,000 | $600 | 0.1% | $600 | $0 |
| $800,000 | $800 | 0.1% | $800 | $0 |
| $1,000,000 | $1,000 | 0.1% | $1,000 | $0 |
| $1,500,000 | $1,500 | 0.1% | $1,500 | $0 |
| $2,500,000 | $2,500 | 0.1% | $2,500 | $0 |
| $5,000,000 | $5,000 | 0.1% | $5,000 | $0 |
Negotiable amounts are shown half to each side.
Selling in Kentucky?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Transfers between spouses or former spouses in a divorce
- Transfers between parent and child or grandparent and grandchild for nominal consideration
- Transfers to or from the U.S., the state, or a Kentucky city or county
- Deeds that provide or release security for a debt
- Deeds confirming or correcting a previous deed
- Foreclosures and deeds in lieu of foreclosure
- Partitions and tax sales
Questions
How much is the Kentucky transfer tax?
$0.50 per $500 of value or fraction ($1 per $1,000, or 0.1%). A $250,000 home owes $250.
Who pays transfer tax in Kentucky?
The law imposes it on the grantor, which is the seller.
How much is transfer tax on a $500,000 house in Kentucky?
The state part is $500.
Sources
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.