Quick answers
Does Pennsylvania have a state estate tax?
State estate tax: No (72 P.S. § 9116 (inheritance tax rates); § 9107 (gift add-back)).
Does Pennsylvania have an inheritance tax?
Inheritance tax: Yes (72 P.S. § 9116 (inheritance tax rates); § 9107 (gift add-back)).
Can you use a transfer-on-death deed in Pennsylvania?
Transfer-on-death deed for real estate: None — not available for real property (20 Pa.C.S. ch. 64 — Transfer on Death Security Registration (securities only, not real property); securities TOD only; no real-property TOD deed enacted as of July 2026).
What is the Medicaid look-back period in Pennsylvania?
Look-back period: 60 months for assets transferred on or after February 8, 2006 (55 Pennsylvania Code section 178.104a; Adopted March 2, 2007, effective March 3, 2007).
Does Pennsylvania tax Social Security benefits?
Social Security benefits: Exempt (www.pa.gov).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoVerified
Source: 72 P.S. § 9116 (inheritance tax rates); § 9107 (gift add-back) · Checked July 18, 2026
Full detail: Pennsylvania estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- YesVerified
Source: 72 P.S. § 9116 (inheritance tax rates); § 9107 (gift add-back) · Checked July 18, 2026
- Spouse (Surviving spouse; also a parent's transfer to a child age 21 or younger) — top rate
- 0%Verified
- 0%. Charitable and governmental transfers are also exempt.
Source: 72 P.S. § 9116 (inheritance tax rates); § 9107 (gift add-back) · Checked July 18, 2026
- Spouse (Surviving spouse; also a parent's transfer to a child age 21 or younger) — exemption
- No value recorded
The pinned estate-tax dataset holds no exemption amount for this class.
- Lineal (Lineal descendants and ascendants (children over 21, grandchildren, parents, grandparents)) — top rate
- 4.5%Verified
- Flat 4.5%.
Source: 72 P.S. § 9116 (inheritance tax rates); § 9107 (gift add-back) · Checked July 18, 2026
- Lineal (Lineal descendants and ascendants (children over 21, grandchildren, parents, grandparents)) — exemption
- No value recorded
The pinned estate-tax dataset holds no exemption amount for this class.
- Sibling (Brothers and sisters (incl. half-siblings)) — top rate
- 12%Verified
- Flat 12%.
Source: 72 P.S. § 9116 (inheritance tax rates); § 9107 (gift add-back) · Checked July 18, 2026
- Sibling (Brothers and sisters (incl. half-siblings)) — exemption
- No value recorded
The pinned estate-tax dataset holds no exemption amount for this class.
- Other (All others (nieces, nephews, friends, etc.)) — top rate
- 15%Verified
- Flat 15%.
Source: 72 P.S. § 9116 (inheritance tax rates); § 9107 (gift add-back) · Checked July 18, 2026
- Other (All others (nieces, nephews, friends, etc.)) — exemption
- No value recorded
The pinned estate-tax dataset holds no exemption amount for this class.
Full detail: Pennsylvania estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- None — not available for real propertyVerified
Source: 20 Pa.C.S. ch. 64 — Transfer on Death Security Registration (securities only, not real property) · Effective: securities TOD only; no real-property TOD deed enacted as of July 2026 · Checked July 26, 2026
- Controlling statute
- No real-property TOD deed — PA TOD is limited to securities (20 Pa.C.S. ch. 64)Verified
Source: 20 Pa.C.S. ch. 64 — Transfer on Death Security Registration (securities only, not real property) · Effective: securities TOD only; no real-property TOD deed enacted as of July 2026 · Checked July 26, 2026
Full detail: Pennsylvania transfer-on-death deed page
Small-estate procedure
- Current rule
- $50,000 gross personal estate excluding real property and specified family payments; Orphans' Court petitionVerified
Source: 20 Pa.C.S. § 3102 · Effective: current · Checked August 23, 2026
Full detail: Pennsylvania small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Non-money-payment pathway income limit
- $2,982 per monthVerified
- Applies to: individual applicant using the non-money-payment pathway.
Source: Pennsylvania DHS Medicaid and Payment of Long-Term Services · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: Income and community-spouse resource figures labeled for 2026 · Checked September 5, 2026
- Medically needy pathway income limit
- $2,550 semiannual net incomeVerified
- Applies to: individual applicant using the medically needy pathway.
Source: Pennsylvania DHS Medicaid and Payment of Long-Term Services · Effective: Income and community-spouse resource figures labeled for 2026 · Checked September 5, 2026
- Non-money-payment pathway resource limit
- $2,000 with an additional $6,000 disregardVerified
- Applies to: individual applicant using the non-money-payment pathway at or below the $2,982 income threshold.
Source: Pennsylvania Code chapter 178, Appendix A · Also: Pennsylvania DHS Medicaid and Payment of Long-Term Services · Effective: Appendix A amended December 30, 1988, effective January 31, 1989 · Checked September 5, 2026
- Medically needy pathway resource limit
- $2,400Verified
- Applies to: individual applicant using the medically needy pathway above the non-money-payment income threshold.
Source: Pennsylvania Code chapter 178, Appendix A · Also: Pennsylvania DHS Medicaid and Payment of Long-Term Services · Effective: Appendix A amended December 30, 1988, effective January 31, 1989 · Checked September 5, 2026
- Current community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Pennsylvania DHS Medicaid and Payment of Long-Term Services · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: Income and community-spouse resource figures labeled for 2026 · Checked September 5, 2026
- Current community-spouse monthly maintenance-needs allowance
- $2,705 minimum to $4,066.50 maximum per monthVerified
- Applies to: institutionalized applicant with a community spouse; allowable shelter expenses may increase the actual allowance.
Source: CMS 2026 minimum maintenance-needs standards · Also: CMS 2026 SSI and January spousal-impoverishment standards · Also: Pennsylvania DHS Medicaid and Payment of Long-Term Services · Effective: Minimum maintenance-needs amount effective July 1, 2026 · Checked September 5, 2026
- Current home-equity limit
- $752,000Verified
- Applies to: applicant subject to Pennsylvania's home-equity rule.
Source: Pennsylvania DHS Medicaid and Payment of Long-Term Services · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: Income and community-spouse resource figures labeled for 2026 · Checked September 5, 2026
Full detail: Pennsylvania Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months for assets transferred on or after February 8, 2006Verified
Source: 55 Pennsylvania Code section 178.104a · Effective: Adopted March 2, 2007, effective March 3, 2007 · Checked September 5, 2026
- Transfer-penalty divisor
- Not yet verified
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked September 5, 2026 · Ask the state agency
- How the state administers the penalty
- For an applicant, divide cumulative uncompensated value by the average daily private-pay rate in effect when the application is processed; the penalty begins when the applicant would otherwise be eligible. For a recipient, the period begins after the advance-notice date specified by the rule.Verified
Source: 55 Pennsylvania Code section 178.104a · Effective: Adopted March 2, 2007, effective March 3, 2007 · Checked September 5, 2026
Full detail: Pennsylvania Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Probate-estate recovery reaches real and personal property subject to administration, including unadministered probate property, for nursing-facility, home-and-community-based, and related hospital and prescription-drug services received at age 55 or older on or after August 15, 1994. Joint survivorship property and trust assets not payable to the estate are excluded.Verified
Source: 55 Pennsylvania Code chapter 258 · Effective: Adopted November 2, 2001, effective February 1, 2002 · Checked September 5, 2026
- Controlling authority
- 62 P.S. section 1412 and 55 Pennsylvania Code chapter 258Verified
Source: 55 Pennsylvania Code chapter 258 · Effective: Adopted November 2, 2001, effective February 1, 2002 · Checked September 5, 2026
- Exemptions and deferrals
- Collection is postponed while a surviving spouse lives, while a surviving child is under 21 or blind or permanently disabled, and while a qualifying sibling with an equity interest remains in the home; protected Native American and Alaska Native property and government reparations are exempt.Verified
Source: 55 Pennsylvania Code chapter 258 · Effective: Adopted November 2, 2001, effective February 1, 2002 · Checked September 5, 2026
- Hardship waiver
- Permanent hardship relief covers a qualifying two-year resident caregiver with no alternative home, specified income-producing property needed to keep household income at or above 250% of the federal poverty guideline, necessary home-maintenance expenses, and administered estates worth $2,400 or less with an heir. The Department may also decide other cases individually.Verified
Source: 55 Pennsylvania Code chapter 258 · Effective: Adopted November 2, 2001, effective February 1, 2002 · Checked September 5, 2026
- Lien practice
- During a statutory postponement, estate real property must be secured by a mortgage or other recorded encumbrance in the Department's favor; qualifying personal property may require a perfected security interest. No interest accrues during the postponement.Verified
Source: 55 Pennsylvania Code chapter 258 · Effective: Adopted November 2, 2001, effective February 1, 2002 · Checked September 5, 2026
Full detail: Pennsylvania Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- ExemptVerified
- Pennsylvania excludes Social Security and Railroad Retirement benefits.
Source: www.pa.gov · Checked August 15, 2026
- Public pensions
- Exempt when conditions are metVerified
- Eligible public-plan distributions are exempt after the applicable retirement requirements are met.
- The distribution must come from a Pennsylvania-eligible employer-sponsored retirement plan after the recipient has met that plan's retirement-age or years-of-service requirement and retired.
- Early-retirement incentive payments and nonqualifying deferred compensation remain taxable.
Source: 2025 Pennsylvania PA-40 Individual Income Tax Return Instructions · Effective: tax year 2025 · Checked February 10, 2026
- Private pensions
- Exempt when conditions are metVerified
- Eligible private employer-plan distributions are exempt after the applicable retirement requirements are met.
- The distribution must come from a Pennsylvania-eligible employer-sponsored retirement plan after the recipient has met that plan's retirement-age or years-of-service requirement and retired.
- Early-retirement incentive payments and nonqualifying deferred compensation remain taxable.
Source: 2025 Pennsylvania PA-40 Individual Income Tax Return Instructions · Effective: tax year 2025 · Checked February 10, 2026
- IRA and 401(k) distributions
- Exempt when conditions are metVerified
- Eligible IRA and qualified-plan distributions are exempt after Pennsylvania's retirement requirements are met; an early IRA distribution can be taxable to the extent it exceeds prior contributions.
- An IRA distribution received at or after age 59.5 qualifies for retirement treatment.
- Death can qualify an IRA distribution for exempt retirement treatment.
- Before qualification, the amount exceeding previously taxed contributions can be Pennsylvania-taxable; qualifying rollovers remain nontaxable when the stated rollover conditions are met.
Source: 2025 Pennsylvania PA-40 Individual Income Tax Return Instructions · Effective: tax year 2025 · Checked February 10, 2026
- Military retirement pay
- ExemptVerified
- Pennsylvania excludes qualifying retired or retainer pay of a member or former member of a uniformed service.
- The payment must be retired or retainer pay computed under Chapter 71 of Title 10 of the U.S. Code.
Source: 2025 Pennsylvania PA-40 Individual Income Tax Return Instructions · Effective: tax year 2025 · Checked February 10, 2026
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.