State inheritance tax
Yes
2026Inheritance taxFree
Pennsylvania Inheritance Tax Calculator
Estimate what you may owe as a beneficiary in Pennsylvania. Pennsylvania uses flat rates: 0% spouse, 4.5% lineal (children/parents), 12% siblings, and 15% most other heirs. Enter relationship and amount for an instant estimate.
Updated 2026-07-30
By Sammy S. · Founder · AuthorUpdated for 2026
Has tax
Status
$11,250
Child · $250k
$30,000
Sibling · $250k
$37,500
Other · $250k
Defaults mirror a $250,000 child inheritance. Try $100k / $250k / $500k chips and switch relationship to see how Pennsylvania classes change the tax.
Pennsylvania inheritance
Relationship and amount
Pennsylvania
State inheritance tax applies by relationship
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).
Educational estimate: Confirm filing rules with Pennsylvania's revenue department or an estate attorney. Early-payment discounts and special exemptions are not modeled.
Pennsylvania inheritance tax at a glance
Spouse on $250k
$0
Child on $250k
$11,250
Sibling on $250k
$30,000
Other on $250k
$37,500
Parent on $250k
$11,250
How to estimate Pennsylvania inheritance tax
1
Confirm Pennsylvania rules
Pennsylvania still levies an inheritance tax. Relationship class sets the exemption and rate schedule.
2
Select your relationship
Spouses are usually exempt; children, siblings, and other heirs face different rates.
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 net
See exemption used, taxable amount, estimated Pennsylvania tax, and net after tax.
Tax by relationship on a $250,000 inheritance
Same amount, different heir classes—Pennsylvania rates depend on relationship.
Surviving spouse
Exempt class
$0
Estimated tax
Child / lineal
Lineal heir (4.5%)
$11,250
Estimated tax
Sibling
Sibling (12%)
$30,000
Estimated tax
Other / friend
Other heir (15%)
$37,500
Estimated tax
Pennsylvania inheritance tax examples ($100k–$500k)
Live estimates from the same engine as the calculator—child, sibling, and other heir classes in Pennsylvania.
| Amount | Relationship | Class | Tax | Effective |
|---|---|---|---|---|
| $100,000 | Child / lineal | Lineal heir (4.5%) | $4,500 | 4.5% |
| $100,000 | Sibling | Sibling (12%) | $12,000 | 12% |
| $100,000 | Other / friend | Other heir (15%) | $15,000 | 15% |
| $250,000 | Child / lineal | Lineal heir (4.5%) | $11,250 | 4.5% |
| $250,000 | Sibling | Sibling (12%) | $30,000 | 12% |
| $250,000 | Other / friend | Other heir (15%) | $37,500 | 15% |
| $500,000 | Child / lineal | Lineal heir (4.5%) | $22,500 | 4.5% |
| $500,000 | Sibling | Sibling (12%) | $60,000 | 12% |
| $500,000 | Other / friend | Other heir (15%) | $75,000 | 15% |
Child / lineal · $250,000
Lineal heir (4.5%)
- Tax
- $11,250
- Effective
- 4.5%
Sibling · $250,000
Sibling (12%)
- Tax
- $30,000
- Effective
- 12%
Other / friend · $250,000
Other heir (15%)
- Tax
- $37,500
- Effective
- 15%
What counts toward Pennsylvania inheritance tax
What you enter
Enter only the value transferred to you as a beneficiary—not the full estate. Use date-of-death values when possible.
Domicile vs situs
Intangibles (brokerage accounts, most bank assets) usually follow the decedent’s domicile. Real property is taxed where it sits—so a vacation home in a taxing state can create tax even if the decedent lived in Pennsylvania.
Life insurance & joint property
Named-beneficiary life insurance and jointly titled assets can follow special rules. This calculator does not model those exclusions—confirm with counsel.
Who typically pays
Surviving spouses are generally exempt in Pennsylvania. Children, siblings, and remote heirs face different classes and rates—use the cards and calculator above.
Practical tips for Pennsylvania heirs
Gather relationship proof
Rates depend on how you are related to the decedent. Have a will, trust, or family record ready when you file.
Separate estate vs inheritance
If Pennsylvania (or another state) also has an estate tax, that bill is usually paid by the estate before distributions. Your inheritance tax estimate is only the heir layer.
Watch filing deadlines
Some states offer early-payment discounts or charge interest after a deadline. This tool does not apply discounts—check the Pennsylvania revenue department.
Out-of-state homes
If you inherit real estate outside Pennsylvania, run the calculator for the situs state as well.
Estate tax context for Pennsylvania
Pennsylvania has no separate state estate tax in this model (Inheritance tax only). Federal estate tax can still apply above about $15,000,000 per person.
Pennsylvania estate & inheritance tax profile
Exemptions, top rates, friendliness rank, and federal interaction
Related inheritance tax calculators
Oregon
$0 inheritance tax
Rhode Island
$0 inheritance tax
New Jersey
Has inheritance tax
Kentucky
Has inheritance tax
Maryland
Has inheritance tax
Nebraska
Has inheritance tax
Alabama
$0 inheritance tax
Alaska
$0 inheritance tax
Pennsylvania inheritance tax FAQs
Yes. Pennsylvania is one of five states (KY, MD, NE, NJ, PA) that still levy an inheritance tax paid by the beneficiary. Pennsylvania uses flat rates: 0% spouse, 4.5% lineal (children/parents), 12% siblings, and 15% most other heirs. Use the calculator above with your relationship and amount for an estimate.
This calculator estimates about $11,250 (4.5% effective) for a child/lineal heir receiving $250,000 in Pennsylvania (Lineal heir (4.5%)). Enter your exact amount above for a tighter figure.
For a sibling receiving $250,000, the estimate is about $30,000 (12% effective) under Sibling (12%) rules in Pennsylvania.
On $250,000 to an “other” heir, about $37,500; on $500,000, about $75,000. Class: Other heir (15%). Close family is often taxed less (or exempt).
On a $250,000 transfer to a spouse, this model estimates $0 (Exempt class). Surviving spouses are generally exempt—confirm any domestic-partner rules with Pennsylvania officials.
No. Inheritance tax is paid by the heir on what they receive. Estate tax (if any) is paid by the estate before distribution. Pennsylvania has no separate state estate tax in this model (Inheritance tax only). Federal estate tax can still apply above about $15,000,000 per person.
No. There is no federal inheritance tax. Large estates may still owe federal estate tax above about $15,000,000 per person in 2026—that tax is paid by the estate, not modeled as heir tax here.
Real property is generally taxed where it sits. Enter the home’s fair market value (your share) as the inheritance amount and choose your relationship. Local transfer or recording fees are separate from inheritance tax.
Confirm the decedent’s domicile (and situs of real property), select your relationship class, and enter only the amount you inherit. This Pennsylvania calculator applies modeled exemptions and rates instantly—official filings may differ.
About $4,500 (4.5% effective) for a child receiving $100,000 under Lineal heir (4.5%) rules.
No. This is an educational estimate. Filing deadlines, early-payment discounts, life-insurance treatment, and joint-property rules vary. Confirm with the Pennsylvania revenue department or an estate attorney.
Methodology
Estimates use the same engine as the hub calculator for 2026. Not included: early-payment discounts, agricultural exemptions, life-insurance nuances, or joint-property tracing. Always verify with Pennsylvania's revenue department.
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