Does Pennsylvania have an inheritance tax?

Pennsylvania imposes an inheritance tax, which is paid by beneficiaries rather than the estate (72 P.S. § 9116). Tax rates depend on the beneficiary's relationship to the deceased. Pennsylvania does not have a separate state estate tax.

How Much Are Estate & Inheritance Taxes in Pennsylvania?

Estimate federal estate tax, state estate tax, and inheritance tax for an estate or trust. See which taxes apply in your state and how much beneficiaries may owe.

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State

Estate Value

Surviving Spouse?

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Charitable Gifts (optional)

Who inherits the rest?

Pennsylvaniacharges inheritance tax based on each beneficiary's relationship to the person who died.

Their age (optional)

Pennsylvania charges no inheritance tax on a parent’s estate passing to a child 21 or younger.

Debts & Expenses (optional)

Mortgages, loans, funeral costs, administration

Calculate Death Taxes

Select your state, enter an estate value, and indicate marital status to see federal and state death tax estimates.

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This calculator provides general information about estate and inheritance taxes and is not legal or tax advice. Estate tax laws are complex and subject to change. Consult a licensed attorney or tax professional for guidance specific to your situation.

Frequently Asked Questions

Pennsylvania imposes an inheritance tax, which is paid by beneficiaries rather than the estate. Tax rates depend on the beneficiary's relationship to the deceased. Pennsylvania does not have a separate state estate tax.

Pennsylvania groups beneficiaries into classes with different tax rates. Fully exempt: surviving spouse, charitable organizations, government entities. Non-exempt beneficiaries pay graduated rates based on their class, with rates reaching up to 15% for collateral heirs — all other beneficiaries (nieces, nephews, aunts, uncles, cousins, in-laws, stepparents, stepsiblings, friends, unmarried partners). The filing deadline is 9 months after death.

The federal estate tax exemption is $15 million per person (2026), with a top rate of 40%. Married couples can effectively shield $30 million using portability of the unused spousal exemption. The One Big Beautiful Bill Act (P.L. 119-21 §70106) permanently set this exemption starting in 2026, indexed for inflation.

Death taxes (estate and inheritance taxes) are separate from probate costs. Probate costs include attorney fees, executor fees, court filing fees, and publication costs. Death taxes are owed to the state or federal government on the value of the estate or inheritance. Both can apply to the same estate. Use the Pennsylvania probate calculator to estimate probate costs separately.

Death Taxes in Pennsylvania

Pennsylvania imposes an inheritance tax rather than an estate tax. The tax falls on beneficiaries, not the estate, and rates vary by the recipient's relationship to the deceased. Close family members often pay lower rates or are fully exempt, while distant relatives and unrelated beneficiaries face higher rates.

Pennsylvania has Yes for an inheritance tax. Rates and exemptions vary by beneficiary class. Spouses are typically fully exempt, while other beneficiaries face graduated rates. The federal estate tax applies separately to estates exceeding $15,000,000.

Death taxes are separate from probate costs, but both affect the net amount beneficiaries receive. An estate may owe state death taxes, federal estate taxes, and probate fees simultaneously. The inheritance explainer covers how different transfer methods affect taxation.