Pennsylvania
#35
death-tax friendliness rank
- Category
- Inheritance tax only
- Estate exemption
- —
- Top estate rate
- —
Inheritance: Yes
2026Pennsylvania vs New York Estate and Inheritance Tax
Pennsylvania ranks more death-tax friendly than New York on estate and inheritance treatment. Compare estate exemptions, inheritance rules, and federal estate interaction.
By Sammy S. · Founder · AuthorUpdated for 2026
More death-tax friendly on this model
Pennsylvania ranks ahead
Pennsylvania ranks #35 vs #40 for New York. Score gap: 17.65 (lower score = more friendly).
Side-by-side estate and inheritance scoreboard
New York
#40
death-tax friendliness rank
- Category
- Estate tax only
- Estate exemption
- $7.35M
- Top estate rate
- 16%
Inheritance: No
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 | New York |
|---|---|---|
| Friendliness rank | #35 | #40 |
| Death-tax category | Inheritance tax only | Estate tax only |
| Estate tax | No | Yes |
| Estate exemption | — | $7.35M |
| Estate top rate | — | 16% |
| Inheritance tax | Yes | No |
State rules explained
Why Pennsylvania and New York 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
New York rules
New York levies a state estate tax with an exemption of about $7.35M and a top rate near 16%. No separate inheritance tax.
New York’s estate exemption is about $7.35M with a “cliff” concern near the threshold—planning often focuses on staying under it. Most states do not offer federal-style portability of unused estate exemption to a surviving spouse.
- Category
- Estate tax only
- Rank
- #40
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 New York estate and inheritance tax FAQs
Pennsylvania: no. New York: yes ($7.35M exemption).
Pennsylvania: yes. New York: no.
Pennsylvania ranks more friendly (#35 vs #40).
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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