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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.
Pennsylvania imposes an inheritance tax, which is paid by beneficiaries rather than the estate.72 P.S. § 9116Verified Apr 23, 2026 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.72 P.S. § 9116Verified Apr 23, 2026 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 all others (nieces, nephews, cousins, friends). The filing deadline is 9 months after death.
The federal estate tax exemption is $13.61 million per person (2024), with a top rate of 40%. Married couples can effectively shield $27.22 million using portability of the unused spousal exemption. The Tax Cuts and Jobs Act (TCJA) doubled the exemption through 2025; without Congressional action, the exemption reverts to approximately $7 million (indexed) in 2026.
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.
In-depth guides covering Pennsylvania probate laws, trust requirements, and estate planning strategies.
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Select your state, enter an estate value, and indicate marital status to see federal and state death tax estimates.
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.
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