At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | Yes — 4.5%/12%/15% by relationship72 P.S. § 9116 / Pa. DOR · current |
| Small-estate ceiling | $50,00020 Pa.C.S. § 3102 · current |
| TOD deed for real estate | Not availablePa. — no real-property TOD deed enacted (URPTODA bill pending) · not enacted as of 2026 |
| Community-property state | No |
Estate tax
Pennsylvania does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
The rate turns entirely on the heir's relationship: 0% to a surviving spouse (and to a parent from a child aged 21 or younger); 4.5% to direct descendants and lineal heirs (children, grandchildren, parents).
12% to siblings; 15% to other heirs (nieces, nephews, friends); transfers to charities, exempt institutions, and government are exempt.
There is no general dollar exemption — the tax applies from the first dollar (only narrow carve-outs like a $3,500 family exemption and family-farm relief). A 5% discount is allowed if the tax is paid within three months of death; it otherwise becomes delinquent nine months after death.
Probate basics
On petition to the orphans' court, an estate whose personal property (excluding real estate) has a gross value not exceeding $50,000 may be settled and distributed without full administration under 20 Pa.C.S. § 3102.
Pennsylvania is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Not available Pa. — no real-property TOD deed enacted (URPTODA bill pending) · not enacted as of 2026. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
Rates turn on the heir's relationship
Pennsylvania has no estate tax, but its inheritance tax is set entirely by relationship to the decedent: 0% for a surviving spouse, 4.5% for lineal descendants and ancestors, 12% for siblings, and 15% for all other heirs.
No exemption floor for non-lineal heirs
There is no general exemption amount, so the tax applies from the first dollar. A modest bequest to a niece, nephew, or friend is taxed at 15% with no threshold; only narrow exclusions (a $3,500 family exemption, family-farm relief) apply.
A 5% early-payment discount
Paying the inheritance tax within three months of death earns a 5% discount — an easy saving to miss, since the return is not due for nine months.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Pennsylvania statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Pennsylvania.
Last verified July 20, 2026.