Category
Inheritance tax only
2026Rank #35Pennsylvania Estate and Inheritance Tax
Inheritance tax only. See federal interaction, planning checklist, and heir estimates for Pennsylvania.
By Sammy S. · Founder · AuthorUpdated for 2026
Pennsylvania estate and inheritance tax snapshot
Pennsylvania levies a state inheritance tax on certain beneficiaries (rates depend on relationship). No separate state estate tax. Rank #35 on this site's death-tax friendliness score (#1 is most favorable).
Estate exemption
None
Top estate rate
—
Inheritance tax
Yes
Friendliness rank
#35
vs federal exemption
N/A (no state estate tax)
Who should care about Pennsylvania death taxes
Residents & domicile planners
People domiciled in Pennsylvania (inheritance tax only) should model state rules alongside federal estate tax.
Nonresident property owners
Owning a home, land, or condo in Pennsylvania can create situs-based filing even if you live elsewhere.
Executors & heirs
Beneficiaries in Pennsylvania need relationship class and amount inputs—use the Pennsylvania inheritance tax calculator for a first pass.
Compare Pennsylvania with another state
Compare any two states
Estate tax, inheritance tax, exemptions, and federal interaction.
Pennsylvania estate and inheritance tax examples
Heir rows use the same inheritance tax calculator engine as the live tool.
| Scenario | Detail | Amount | Result |
|---|---|---|---|
| Child · $250k | Lineal heir (4.5%) | $250,000 | $11,250 |
| Sibling · $125k | Sibling (12%) | $125,000 | $15,000 |
| Other heir · $100k | Other heir (15%) | $100,000 | $15,000 |
Child · $250k
Lineal heir (4.5%)
- Amount
- $250,000
- Result
- $11,250
Sibling · $125k
Sibling (12%)
- Amount
- $125,000
- Result
- $15,000
Other heir · $100k
Other heir (15%)
- Amount
- $100,000
- Result
- $15,000
Estate tax in Pennsylvania
No separate state estate tax in 2026
Inheritance tax is paid by the heir; use the inheritance tax calculator for relationship-based estimates.
Inheritance tax in Pennsylvania
Yes — paid by certain beneficiaries
Flat rates: 0% spouse, 4.5% lineal heirs, 12% siblings, 15% other heirs. Charities generally exempt.
Estimate heir tax in PennsylvaniaFederal estate tax and Pennsylvania
There is no federal inheritance tax. Federal estate tax may still apply above about $15M per person in 2026 (top rate 40%), regardless of Pennsylvania rules.
Federal estate tax
About $15M exclusion · 40% top rate
Pennsylvania estate tax
None
Pennsylvania inheritance tax
Yes — relationship-based
Pennsylvania estate and inheritance tax checklist
Practical steps before you relocate, update beneficiary forms, or estimate what heirs might owe in Pennsylvania.
Confirm domicile and situs
Your Pennsylvania exposure depends on domicile for most intangibles and situs for real estate. Document where you live and where titled property sits.
Stack federal and state
Pennsylvania has no state estate tax, so focus on federal estate planning above ~$15M and any out-of-state real estate.
Classify each beneficiary
Flat rates: 0% spouse, 4.5% lineal heirs, 12% siblings, 15% other heirs. Charities generally exempt. Small class mistakes can change the rate from 0% to double digits.
Review beneficiary designations
Retirement accounts and life insurance often bypass probate but can still matter for Pennsylvania inheritance tax (where applicable) and federal estate inclusion.
Compare neighboring states
Open related Pennsylvania comparisons below—small exemption gaps compound for mid-size estates and multi-home families.
Estimate Pennsylvania inheritance tax
Open the free Pennsylvania Inheritance Tax Calculator for relationship-based estimates using the same engine as the examples above.
Open Pennsylvania inheritance tax calculatorRelated states by death-tax friendliness
KentuckyRank #35 · Inheritance tax only
Compare Pennsylvania vs Kentucky →
NebraskaRank #35 · Inheritance tax only
Compare Pennsylvania vs Nebraska →
New JerseyRank #35 · Inheritance tax only
Compare Pennsylvania vs New Jersey →
AlabamaRank #1 · No state death tax
Compare Pennsylvania vs Alabama →Pennsylvania estate and inheritance tax FAQs
No. Pennsylvania does not levy a separate state estate tax in 2026.
Yes. Flat rates: 0% spouse, 4.5% lineal heirs, 12% siblings, 15% other heirs. Charities generally exempt.
Federal estate tax can still apply above about $15M even though Pennsylvania has no state estate tax.
Pennsylvania ranks #35 (lower score is more heir/estate-friendly). Category: Inheritance tax only.
This site’s inheritance tax calculator estimates about $11,250 (4.5% effective) for a child receiving $250,000 in Pennsylvania. Open the Pennsylvania calculator to try other relationships and amounts.
Real property is generally taxed where it sits (situs). A home located in Pennsylvania can create Pennsylvania estate or inheritance tax exposure even if the decedent was domiciled in another state. Intangibles usually follow domicile.
Domicile in Pennsylvania can subject the taxable estate or heirs to Pennsylvania rules (inheritance tax only). Confirm domicile change timing and any look-back or situs rules with counsel.
Surviving spouses are generally exempt from Pennsylvania inheritance tax. Estate tax (if any) is paid by the estate before distribution—see the estate section above for exemptions.
Pennsylvania has no state estate tax, so state portability is not relevant. Federal portability can still matter for the federal estate tax return.
Heirs receiving Pennsylvania property, executors filing in Pennsylvania, and residents with non-exempt beneficiaries (siblings, nieces/nephews, unrelated heirs).
Open the Pennsylvania Inheritance Tax Calculator and select your relationship and amount for an engine-backed estimate.
Confirm current Pennsylvania revenue department figures and situs rules. Rankings are educational planning aids.