PENNSYLVANIA INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Pennsylvania inheritance and estate tax calculator
Pennsylvania has no estate tax, but it taxes what heirs inherit: 4.5% for children, grandchildren, parents and other lineal heirs, 12% for siblings and 15% for everyone else. Spouses and charities are exempt. A niece or nephew who inherits $100,000 owes $15,000 of Pennsylvania inheritance tax. A $5,000,000 estate owes no federal estate tax, which starts above $15,000,000.
Tax on the estate
- Total estate and inheritance tax
- $15,000.00
- Federal estate tax
- $0.00
- Pennsylvania inheritance tax
- $15,000.00
- Heir's class
- Collateral
Federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts.
| Estate | Federal estate tax |
|---|---|
| $5,000,000 | $0 |
| $10,000,000 | $0 |
| $15,000,000 | $0 |
| $20,000,000 | $2,000,000 |
| $25,000,000 | $4,000,000 |
Pennsylvania inheritance tax by heir
What one heir owes on an inheritance, by their relationship to the person who died.
| Heir's class | $100,000 inherited | $500,000 inherited |
|---|---|---|
| SpouseSpouse | $0 | $0 |
| LinealChild, Grandchild, Great-grandchild, Parent, Grandparent, Son- or daughter-in-law | $4,500 | $22,500 |
| SiblingBrother or sister | $12,000 | $60,000 |
| CollateralNiece or nephew, Aunt or uncle, Cousin or other relative, Friend or unrelated person | $15,000 | $75,000 |
| CharityCharity | $0 | $0 |
Pennsylvania inheritance and estate tax questions
Does Pennsylvania have an inheritance tax?
Yes. Pennsylvania has no estate tax, but it taxes what heirs inherit: 4.5% for children, grandchildren, parents and other lineal heirs, 12% for siblings and 15% for everyone else. Spouses and charities are exempt.
How much inheritance tax does each heir pay in Pennsylvania?
On a $100,000 inheritance, a spouse owes $0, a child $4,500, a brother or sister $12,000, a niece or nephew $15,000 and a charity $0. Each heir pays on their own share, and the rate depends on their relationship to the person who died.
Does Pennsylvania have an estate tax?
No. Pennsylvania has no estate tax. Federal estate tax applies only to estates over $15,000,000.
Is there a discount for paying Pennsylvania inheritance tax early?
Yes. Paying within three months of death earns a 5% discount. The tax becomes delinquent nine months after death.
What the calculator leaves out
- A child aged 21 or younger inheriting from a parent, and a parent inheriting from a child that young, pay 0%; the calculator applies the lineal 4.5%.
- A son- or daughter-in-law pays the lineal rate unless remarried.
- Paying within three months of death earns a 5% discount.
- Pennsylvania has no estate tax.
- Inheritance tax is figured for the one heir you enter; each heir owes tax on their own share.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.