KS · State estate & inheritance tax
Kansas estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Kansas (KS), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and Kansas fee schedules.
Data updated 2026-08-06
- 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. On maximum probate filing fee, Kansas sits #12 of 51 (lowest fee = #1).
Estate tax docket plate
Sheet KS · Kansas federal only
TAX-FREE · FED-ONLY · RATE-NONE · PORT-NA · FEE-MID · LOCAL-CODE
- TAX-FREE No state death tax
- FED-ONLY Federal only
- RATE-NONE No state rate
- PORT-NA Portability n/a
- FEE-MID Max $300
- LOCAL-CODE Local probate code
Nearest probate fee peer: Arkansas (+ $0)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
Kansas standing among the no-estate-tax majority
- Kansas is among the 38 of 51 surveyed jurisdictions with no state estate tax.
- Maximum probate filing fee $300 is at or below the corpus lower third (≤ $300) · corpus #12 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Kansas ranks ahead of 18 other states in this extract.
Probate-fee neighbourhood around Kansas
Lowest/highest poles plus states nearest Kansas on maximum probate filing fee. Full ladder: /rankings/lowest-probate-costs/.
State Estate Tax
Only federal estate tax applies (a permanent $15M exemption per person, 2026)
Inheritance Tax
Beneficiaries owe no state inheritance tax in Kansas
Probate Costs
Small estate under $40,000: simplified procedure
Probate Code
Kansas has not adopted the Uniform Probate Code.
Property System
Kansas follows common-law (separate property) rules.
Federal estate-tax returns filed - Kansas
Returns filed by state residents, by IRS filing year
Kansas probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - Kansas
IRS Statistics of Income data showing estate tax returns filed by Kansas residents.
What changed: reported federal estate-tax returns increased by 9 from 60 in 2022 to 69 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.
| 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.
Kansas no-levy shape: NO-STATE-LEVY·LOW-FEE·SOI-MID
Kansas sits in the no-state-levy / low-fee band, federal IRC §2001 is the only estate-level levy, and court filing stays in the corpus lower third. IRS SOI prints 69 federal returns here in the latest year, a mid-band SOI footprint. 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.
IRS Statistics of Income data show 69 federal estate tax returns filed by Kansas residents in filing year 2023, reporting $2.24 billion in combined gross estate value. Net federal estate tax paid totaled $0.12 billion that year. Multi-year SOI average: roughly 57 taxable filings/year. Effective federal rate on reported gross estates ≈ 8.0%.
Probate clock 6–12 mo · max filing $300 · corpus #12 of 51 · negotiated attorney fees · non-UPC · common law · small-estate track under $40,000.
States with similar estate-tax and probate profiles to Kansas
Similar probate filing fee
Nearest states by maximum probate filing fee ($300 here).
Similar probate timeline
Nearest states by upper-bound probate duration (12 mo here).
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.
Where does Kansas sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Kansas ranks #12 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
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.
How probate runs when Kansas adds no state estate tax: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
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.
Read our methodology - how this data is sourced, computed, and verified.