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Kentucky Closing Cost Calculator
Kentucky deed transfer tax is $0.50 per $500 of declared value ($1 per $1,000), paid by the seller. Estimate Kentucky deed transfer tax with $500-block rounding and confirmed declared value. Add quotes for buyer cash to close or seller proceeds.
Kentucky deed tax and settlement worksheet
Ordinary taxable deed under KRS 142.050: $0.50 for each $500 of declared value or fraction, payable by the grantor. Declared value includes liens; nominal-value or gift deeds have separate valuation and exemption rules. Recording charges are additional.
Count the taxable $500 units
KRS 142.050 imposes $0.50 per $500 of value or fraction on the grantor. A $300,000 declared value contains 600 units and produces $300.00 tax. At $300,000.01, the next fractional unit makes it $300.50.
The worksheet keeps this tax separate from the sale-price-based proceeds calculation. If your closing provider confirms a taxable value different from the purchase price, enter it in the optional taxable-value field. That changes the tax estimate without changing the price used to calculate cash or proceeds.
A nominal deed amount does not settle valuation
The statute distinguishes ordinary consideration from gifts or nominal-consideration deeds. The latter can require market value. It also lists specific exclusions, including certain family, entity and trust transfers. Confirm the actual exemption before entering a zero quote; do not assume every gift or every transfer between relatives is covered.
For an ordinary sale, the declared value includes liens. Enter a separately confirmed taxable amount instead of automatically subtracting the seller's outstanding mortgage. The payoff belongs in the seller-proceeds section, where it reduces cash received.
| Parameter | Amount | In effect | Primary source |
|---|---|---|---|
| Real estate transfer tax (grantor) | $0.50 per $500 of declared value or fraction | Current statute | KRS 142.050 |
| Recording a deed or a deed of release | $33 through 5 pages; $3 for each additional page; $4 for each additional reference to the same instrument | Text effective July 15, 2026 | KRS 64.012 |
| Recording a real estate mortgage | $63 through 30 pages; $3 for each page beyond 30 | Text effective July 15, 2026 | KRS 64.012 |
Clerk fees follow one statewide schedule
Kentucky county clerks charge recording fees set in KRS 64.012, rather than a schedule each county writes for itself. A deed, and a deed releasing a mortgage, cost $33 when the whole instrument is five pages or fewer. Of that $33, the clerk keeps $27 and remits $6 to the affordable housing trust fund. A mortgage has its own line: $63 for up to thirty pages, of which $6 also goes to that fund.
Worked example: a buyer records a seven-page deed and an eighteen-page mortgage. The deed costs $33 plus two extra pages at $3, or $39; the mortgage stays at $63 because it is under thirty pages. That buyer's clerk fees are $102. A seller whose lender records a three-page release of the old mortgage owes $33 for it if the contract assigns that charge to the seller. Enter each figure in your side's recording quote line; the worksheet does not estimate recording for Kentucky.
Prepare the recording and settlement budget
The county clerk collects the tax before accepting a taxable deed for recording and certifies the payment on the deed. The calculator neither files the deed nor establishes its declared value. Use the confirmed figure from the recording documents and reconcile the tax with the settlement statement.
The default seller allocation follows the grantor rule. Add title, legal, recording and lender charges from the quotes assigned to each side. For the seller, include commission, payoff and credits paid. For the buyer, include down payment, deposit and credits received. A tax quote replaces the modeled share rather than adding a second charge.
Kentucky worked transfer-tax examples
| Scenario | Taxable value | State tax | Local amount | Tax subtotal |
|---|---|---|---|---|
| Whole $500 units | $300,000.00 | $300.00 | $0.00 | $300.00 |
| Fractional unit | $300,000.01 | $300.50 | $0.00 | $300.50 |
| Confirmed value differs from price | $300,000.00 | $300.00 | $0.00 | $300.00 |
Last reviewed 2026-10-09. How the settlement worksheet works.
Questions about Kentucky
- What value does Kentucky use for deed transfer tax?
- KRS 142.050 uses declared value. For an ordinary sale, that includes full actual consideration and liens. Gifts or nominal-consideration deeds can require market value unless an exemption applies; a token deed price is not an automatic zero-tax result.
- Is Kentucky transfer tax the full cost of recording?
- No. The transfer tax is a separate value-based charge. Enter the county recording and other settlement charges from your actual quotes.