KS · State estate & inheritance tax

Kansas estate tax, inheritance tax & probate costs

Exemptions, rates, and probate costs for Kansas (KS), current as of May 2026 - in plain language, from IRS Statistics of Income data and Kansas fee schedules.

Data updated 2026-05-15

None
State estate tax
$15M
Federal exemption applies
None
Inheritance tax
6–12 mo
Typical probate timeline

The verdict

Kansas levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months.

3.4/5
Estate-friendliness score
$15M
Only the federal exemption applies
6–12 mo
Probate timeline
No
State inheritance tax

Estate-friendliness blends tax presence, probate cost and timeline. Kansas ranks ahead of 18 states on tax burden alone.

State Estate Tax

No State Estate Tax

Only federal estate tax applies (a permanent $15M exemption per person, 2026)

Inheritance Tax

No Inheritance Tax

Beneficiaries owe no state inheritance tax in Kansas

Probate Costs

Filing Fee $60–$300
Attorney Fee hourly
Executor Fee ~2.5%
Timeline 6–12 months
Small Estate Threshold $40,000

Small estate under $40,000: simplified procedure

Probate Code

Uniform Probate Code Not Adopted

Kansas has not adopted the UPC and follows its own probate statutes. Procedures may be more complex or vary by county.

Property System

Community Property No (Common Law)

Kansas follows common law (separate property) rules. Each spouse owns property individually unless jointly titled, which affects how assets pass through an estate.

Estate friendliness

3.4 /5

Composite of estate-tax presence, probate cost, UPC adoption, and timeline for Kansas.

Estate-tax exemption

None (federal only)

Only the federal $15M exemption applies in Kansas.

Probate window

6-12 months

Filing-to-final-distribution range, varies with estate complexity & creditor claims.

Probate cost relative to estate value - Kansas 4.0%
National median

Attorney fees negotiated rather than statutory, actual percentage varies by engagement.

Federal estate-tax returns filed - Kansas

Returns filed by state residents, by IRS filing year

0 10 20 30 40 50 60 70 2021 2022 2023 42 60 69

Kansas probate timeline

Months from filing to distribution, minimum, typical, and maximum

6 mo12 moKansas9 mo

Source: Kansas probate statutes · Uniform Probate Code As of current

Federal Estate Tax Filings - Kansas

IRS Statistics of Income data showing estate tax returns filed by Kansas residents.

Filing Year Returns Filed Gross Estate Net Tax Paid State Death Tax
2023 69 $2.2B $0.1B -
2022 60 $3.0B $0.3B -
2021 42 $1.0B $0.1B -

Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.

What the Kansas Estate Data Reveals

Kansas imposes no state estate tax, so federal law under IRC § 2001 is the only estate-level levy that applies. With a permanent federal exemption of $15M per decedent from 2026, after the One Big Beautiful Bill Act (July 2025) repealed the scheduled TCJA sunset, the vast majority of Kansas estates clear probate without owing estate tax at any level. Kansas's common-law property rules keep each spouse's individually titled assets separate, so how property is titled still determines what passes through probate here. There is no separate inheritance tax, so beneficiaries receive their share without a second state-level deduction at distribution.

IRS Statistics of Income data show 69 federal estate tax returns filed by Kansas residents in the most recent available year (filing year 2023), reporting $2.24 billion in combined gross estate value. Net federal estate tax paid totaled $0.12 billion that year. Across the multi-year IRS SOI series above, Kansas averages roughly 57 taxable filings per year, with an effective federal rate on reported gross estates of about 8.0%.

Probate itself typically runs 6–12 months in Kansas (roughly 9 months on average), with court filing fees of $60–$300. Attorney fees are negotiated rather than statutory, so engagement letters and hourly-vs-flat structures matter more to the total bill. Kansas does offer a simplified small-estate track for estates under $40,000, which most families use to bypass full formal probate. Because Kansas has not adopted the UPC, probate practice can vary materially by county and judicial district. As a common-law (separate property) state, Kansas treats each spouse's holdings individually unless jointly titled, so titling choices drive what actually enters the probate estate.

Estimate Your Kansas Estate Tax

Use our calculator to estimate estate tax liability in Kansas and compare it to other states.

Calculate for Kansas

What this means in Kansas

Kansas adds no state-level death tax, your planning centers on the federal $15M exemption and probate.

  • No state estate tax means only estates above the federal $15M exemption owe anything. Estimate the tax
  • Plan for a probate timeline of 6–12 mo - small estates may qualify for a faster simplified process. How probate works
  • Compare Kansas against other states before relocating or planning a transfer. See the rankings

General information from public data, not legal or tax advice. Consult a qualified estate-planning attorney for your situation.

Kansas Estate Tax FAQs

Does Kansas have an estate tax?

No. Kansas does not have a state estate tax. Only the federal estate tax applies (a permanent $15M exemption per person from 2026). This makes Kansas more favorable for estate planning compared to the 13 states that do impose a state estate tax. Probate attorney fees here are negotiated (hourly or flat) rather than fixed by statute, on top of moderate court filing fees.

Does Kansas have an inheritance tax?

No. Kansas does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. Kansas has not adopted the Uniform Probate Code, so probate practice can vary by county.

How long does probate take in Kansas?

Probate in Kansas typically takes 6 to 12 months. Estates under $40,000 may qualify for a simplified small estate procedure, which is significantly faster.

How much does probate cost in Kansas?

Court filing fees in Kansas range from $60 to $300. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees. Executor compensation is typically around 2.5% of the estate.

Can you avoid probate in Kansas?

Yes. Common probate avoidance strategies in Kansas include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Kansas also offers a simplified process for small estates under $40,000.

What happened to the 2026 federal estate tax sunset, and how does it affect Kansas residents?

The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Because Kansas has no state estate tax, only the federal exemption applies, and the permanent $15,000,000 threshold means very few Kansas estates owe federal estate tax.

Related Guides

Data sourced from official IRS Statistics of Income and state probate fee schedules. See our methodology for details. Retrieved and formatted by PlainEstate Editorial.

Notice a figure that looks out of date, such as a state changing its exemption or rate? Report it via the contact page and we'll verify it against the source and correct it, per our editorial policy.

Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.

Data sources used on this page
  • IRS Statistics of Income (SOI) - Estate Tax - federal estate-tax returns filed by state, gross estate and net tax. irs.gov/statistics/estate-tax
  • IRS Form 706 - federal estate-tax exemption and filing thresholds by year. irs.gov/forms-pubs/f706
  • Tax Foundation, State Estate & Inheritance Tax Survey - state exemptions, rates and inheritance schedules. taxfoundation.org
  • State probate statutes & fee schedules - filing fees, attorney/executor fees, small-estate thresholds and timelines, compiled per state.

Every figure on PlainEstate is rendered directly from IRS Statistics of Income and state statutory data, no number is typed in by an editor. This page draws directly on IRS Statistics of Income and state statutory data, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of May 2026.