Pennsylvania calculator
Flat rates: 0% spouse, 4.5% lineal, 12% siblings, 15% other. Often the largest surprise for adult children.
Pennsylvania estate & inheritance profile →Free Tool5 statesBy relationship
Inheritance Tax Calculator 2026
Estimate what you may owe as a beneficiary in Kentucky, Maryland, Nebraska, New Jersey, or Pennsylvania—or confirm $0 in every other state.
By Sammy S. · Founder · AuthorUpdated for 2026
5 taxing states
By relationship
Effective rate
Exemption applied
How to use this calculator
1
Choose the taxing state
Use the decedent’s domicile for intangibles, or the situs state for real property located there.
2
Select your relationship
Rates and exemptions depend on how you are related to the decedent—spouses are usually exempt.
3
Enter the inheritance amount
Use the value transferred to you (not the whole estate), as of the date of death.
4
Review tax and effective rate
See exemption used, taxable amount, bracket lines where relevant, and net after tax.
How to use this inheritance tax calculator
Pick the decedent’s state, your relationship, and the inheritance amount. The calculator estimates state inheritance tax for KY, MD, NE, NJ, and PA—and shows $0 everywhere else. For exemptions and rankings, see Estate & Inheritance Tax by State.
Inheritance details
State, relationship, and amount
Only KY, MD, NE, NJ, and PA levy an inheritance tax. Enter the amount you receive—not the full estate. Educational estimate only.
Estimated inheritance tax
$11,250
Estimated Pennsylvania inheritance tax: $11,250 (4.5% effective) for child, grandchild, or other lineal descendant.
Lineal heir (4.5%)4.5% effective
Inheritance
$250,000
Exemption used
$0
Taxable amount
$250,000
Net after tax
$238,750
Rate schedule applied
Taxable inheritance
$250,000 @ 4.5%
$11,250
Notes
- Pennsylvania taxes lineal heirs (children, grandchildren, parents) at a flat 4.5%.
- Transfers to a parent from a child aged 21 or younger (and certain reverse transfers) can be 0%—confirm with PA DOR.
- There is no federal inheritance tax. Federal estate tax (if any) is paid by the estate, not modeled as heir tax here.
- Federal estate exemption is about $15,000,000 per person for 2026 (confirm current IRS figures).
Quick examples
From the same calculation engine
PA child · $250k$11,250 tax
NJ sibling · $125k$11,000 tax
TX any heir · $500k$0 tax
Inheritance tax vs estate tax
An inheritance tax is paid by the beneficiary on what they receive. An estate tax is paid by the estate before assets are distributed.
Only five states levy an inheritance tax in 2026. There is no federal inheritance tax. Federal estate tax may still apply above about $15,000,000 per person—paid by the estate, not modeled as heir tax here.
Compare exemptions across all states on Estate & Inheritance Tax by State. For UK estates (nil-rate band and residence nil-rate band), use the UK Inheritance Tax calculator.
Why relationship matters
Every inheritance-tax state sorts heirs into classes. Surviving spouses are fully exempt in all five. Children are often exempt or preferenced; siblings, nieces/nephews, and unrelated heirs usually pay more.
Pair this calculator with Retirement Taxes by State for estate-tax exemption indicators alongside income-tax rules for retirees.
How to use
How to use the inheritance tax calculator
- 1
Choose the taxing state
Use the decedent’s domicile for intangibles, or the situs state for real property located there.
- 2
Select your relationship
Rates and exemptions depend on how you are related to the decedent—spouses are usually exempt.
- 3
Enter the inheritance amount
Use the value transferred to you (not the whole estate), as of the date of death.
- 4
Review tax and effective rate
See exemption used, taxable amount, bracket lines where relevant, and net after tax.
The five inheritance-tax states
Open a dedicated calculator for each taxing state, or read the estate & inheritance profile for exemption context.
New Jersey calculator
Class A (close family) exempt. Class C siblings/in-laws: $25k exempt then 11%–16%. Class D others: 15%–16%.
New Jersey estate & inheritance profile →Kentucky calculator
Class A (including nieces/nephews for 2026 deaths) exempt. Class B/C use progressive 4%–16% / 6%–16% schedules.
Kentucky estate & inheritance profile →Maryland calculator
Broad family exemption; non-exempt heirs pay a flat 10%. Maryland also has a separate estate tax.
Maryland estate & inheritance profile →Nebraska calculator
Reformed rates: 0.5% for immediate relatives above $100k; 3% for remote/other above lower exemptions. Under-22 heirs exempt.
Nebraska estate & inheritance profile →Worked examples
Inheritance tax examples from the same engine
Lineal heirs pay Pennsylvania’s 4.5% flat rate.
StatePennsylvania
RelationshipChild, grandchild, or other lineal descendant
Inheritance$250,000
Exemption$0
Tax$11,250
Effective rate4.5%
Class C: $25k exempt, then 11% on the rest in the first band.
StateNew Jersey
RelationshipBrother or sister
Inheritance$125,000
Exemption$25,000
Tax$11,000
Effective rate8.8%
Maryland’s flat 10% on non-exempt heirs (close family is often exempt).
StateMaryland
RelationshipOther relative, friend, or non-exempt heir
Inheritance$200,000
Exemption$0
Tax$20,000
Effective rate10%
Immediate relatives: 0.5% above Nebraska’s $100k exemption.
StateNebraska
RelationshipChild, grandchild, or other lineal descendant
Inheritance$300,000
Exemption$100,000
Tax$1,000
Effective rate0.33%
Kentucky Class C progressive rates apply when Class A does not.
StateKentucky
RelationshipOther relative, friend, or non-exempt heir
Inheritance$100,000
Exemption$500
Tax$12,620
Effective rate12.62%
Texas has no inheritance tax—estimate is $0.
StateTexas
RelationshipOther relative, friend, or non-exempt heir
Inheritance$500,000
Exemption$500,000
Tax$0
Effective rate0%
Inheritance tax calculator by state
Every state and DC has a dedicated page. The five taxing states show relationship-based estimates; all others confirm $0 state inheritance tax.
Taxing states (5)
Kentucky
Maryland
Nebraska
New Jersey
Pennsylvania$0 inheritance tax (46)
AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasLouisianaMaineMassachusettsMichiganMinnesotaMississippiMissouriMontanaNevadaNew HampshireNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming
How we estimate inheritance tax
Last reviewed 2026-07-30
For each state we map your relationship to the published beneficiary class, subtract the modeled exemption, then apply flat or progressive rates to the taxable remainder. Non-taxing states return $0.
Not included: early-payment discounts, agricultural exemptions, life-insurance nuances, joint-property tracing, or Maryland/NJ/PA filing mechanics. Kentucky nieces/nephews are treated as Class A exempt for deaths on or after January 1, 2026 (KRS 140.070 as amended).
Inheritance tax glossary
- Inheritance tax
- A state tax paid by the beneficiary on the value received from a decedent. Only five states currently impose one.
- Estate tax
- A tax on the decedent’s estate before assets are distributed. Paid by the estate, not by each heir. Separate from inheritance tax.
- Beneficiary class
- Relationship tier (spouse, child, sibling, other) that sets the exemption and rate schedule in inheritance-tax states.
- Lineal heir (PA)
- In Pennsylvania, children, grandchildren, and other lineal descendants generally pay the preferential 4.5% inheritance tax rate.
- Class A / C / D (NJ)
- New Jersey sorts heirs by class: Class A close family is exempt; Class C (siblings/in-laws) and Class D (others) pay progressive rates after exemptions.
- Domicile vs situs
- Domicile usually controls intangible assets; situs (physical location) controls real property and many tangibles.
- Exemption
- Amount of an inheritance that is free from tax before rates apply (for example, NJ Class C’s first $25,000).
- Charitable exemption
- Transfers to qualifying charities or exempt organizations are generally free of state inheritance tax in the five taxing states.
Related tax tools
Estate & Inheritance by State
Exemptions & rankings
Retirement Taxes by State
Estate & inheritance indicators
Capital Gains Tax by State
State treatment of gains
Property Tax by State
Effective owner rates
Total Tax Burden by State
Overall state-local burden
State Tax Compare
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Assets minus liabilities
Inheritance tax calculator FAQs
Only Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Iowa repealed its inheritance tax for deaths on or after January 1, 2025. Every other state has no inheritance tax—open a state page on this calculator to confirm $0.
No. Inheritance tax is paid by the beneficiary on what they receive. Estate tax is paid by the estate before distribution. Maryland has both. Compare exemptions on Estate & Inheritance Tax by State.
No. The United States has no federal inheritance tax. Large estates may still owe federal estate tax above the federal exemption (about $15 million per person in 2026)—that is separate and paid by the estate.
About $11,250 (4.5% effective) using Pennsylvania’s 4.5% lineal rate. Spouses are 0%; siblings are 12%; most other heirs are 15%.
On a $125,000 transfer to a sibling, this calculator estimates about $11,000 after the Class C $25,000 exemption. Class A close family is exempt; Class D others pay higher rates.
Yes. Maryland has a separate estate tax and an inheritance tax. Non-exempt heirs often pay a flat 10%—for example about $20,000 on a $200,000 transfer to a non-exempt heir in this model. Many close relatives are exempt from inheritance tax.
Immediate relatives generally pay 0.5% above a $100,000 exemption (about $1,000 on a $300,000 child inheritance in this model). Remote/other heirs face higher rates; spouses and under-22 heirs are exempt.
It depends on the state. Children are often exempt (Maryland, New Jersey, Kentucky Class A) or taxed preferentially (Pennsylvania 4.5%; Nebraska 0.5% above $100,000). In states without an inheritance tax, children owe $0 at the state level.
Intangible assets usually follow domicile, but real property is taxed where it sits (situs). A PA vacation home can create Pennsylvania inheritance tax even if the decedent lived elsewhere.
Often life insurance payable to a named beneficiary is treated differently from probate assets, but rules vary by state and policy ownership. This calculator does not model insurance exclusions—confirm with the state revenue department or an estate attorney.
Use Estate & Inheritance Tax by State for exemptions, top rates, and rankings across all 50 states and DC, then return here for heir-level inheritance estimates in KY, MD, NE, NJ, and PA.
No. This is an educational estimate. Filing deadlines, early-payment discounts, agricultural exemptions, life-insurance treatment, and joint-property rules vary. Confirm with the state revenue department or an estate attorney.
By Sammy S. · Founder · AuthorUpdated for 2026
Educational estimate—not legal, tax, or estate-planning advice. Confirm with your state revenue department or a qualified professional.
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