At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | Yes — up to 15%72 P.S. § 9116 (inheritance tax rates); § 9107 (gift add-back) · 2026 deaths |
| 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, subject to narrow family 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 — see the full Pennsylvania transfer-on-death deed guide for the requirements, revocation, and alternatives. 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 family and family-farm exclusions 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
- Pennsylvania small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Estate and inheritance tax figures reviewed by Sakineh Majd, J.D. — Maine Bar #004999 · 2026-07-24. The review memo explains its scope and source checks.
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Pennsylvania can assess your situation.
Last verified July 18, 2026.