Pennsylvania
#35
death-tax friendliness rank
- Category
- Inheritance tax only
- Estate exemption
- —
- Top estate rate
- —
Inheritance: Yes
2026Pennsylvania vs Nebraska Estate and Inheritance Tax
Pennsylvania and Nebraska tie on this site's modeled death-tax friendliness score. Compare estate exemptions, inheritance rules, and federal estate interaction.
By Sammy S. · Founder · AuthorUpdated for 2026
More death-tax friendly on this model
Pennsylvania and Nebraska are tied
Both states share the same modeled estate and inheritance friendliness score.
Side-by-side estate and inheritance scoreboard
Nebraska
#35
death-tax friendliness rank
- Category
- Inheritance tax only
- Estate exemption
- —
- Top estate rate
- —
Inheritance: Yes
Estate and inheritance metric comparison
Side-by-side indicators for planning. Actual liability depends on estate size, heir relationship, situs of property, and filing elections.
| Metric | Pennsylvania | Nebraska |
|---|---|---|
| Friendliness rank | #35 | #35 |
| Death-tax category | Inheritance tax only | Inheritance tax only |
| Estate tax | No | No |
| Estate exemption | — | — |
| Estate top rate | — | — |
| Inheritance tax | Yes | Yes |
State rules explained
Why Pennsylvania and Nebraska differ on death taxes
Estate exemptions, top rates, and inheritance class rules can each flip which state looks better for a given estate and set of heirs.
Pennsylvania rules
Pennsylvania levies a state inheritance tax on certain beneficiaries (rates depend on relationship). No separate state estate tax.
Inheritance tax is paid by the heir; use the inheritance tax calculator for relationship-based estimates.
Flat rates: 0% spouse, 4.5% lineal heirs, 12% siblings, 15% other heirs. Charities generally exempt.
- Category
- Inheritance tax only
- Rank
- #35
Nebraska rules
Nebraska levies a state inheritance tax on certain beneficiaries (rates depend on relationship). No separate state estate tax.
Inheritance tax is paid by the heir; use the inheritance tax calculator for relationship-based estimates.
Reformed 2026 rates: spouses and under-22 heirs exempt; immediate relatives 0.5% above $100k; remote/other 3% above lower exemptions.
- Category
- Inheritance tax only
- Rank
- #35
Estate vs inheritance
Estate tax is paid by the estate before distribution. Inheritance tax is paid by the heir—often based on relationship class.
Federal layer still applies
Federal estate tax uses about $15M per person (40% top rate). State tax can apply below that threshold.
Heir estimates
For KY, MD, NE, NJ, and PA, use the inheritance tax calculator with relationship and amount for a modeled heir bill.
Pennsylvania vs Nebraska estate and inheritance tax FAQs
Pennsylvania: no. Nebraska: no.
Pennsylvania: yes. Nebraska: yes.
Pennsylvania and Nebraska score the same on this model’s estate/inheritance friendliness ranking.
Federal estate tax uses about $15M per person in 2026. State estate or inheritance tax can still apply below that threshold.
Use the Inheritance Tax Calculator for relationship-based estimates in KY, MD, NE, NJ, and PA.
Compare another pair
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Estate tax, inheritance tax, exemptions, and federal interaction.
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