Use this free calculator to estimate the Pennsylvania inheritance tax on an estate. Enter the estate value, the deductions and who inherits. The calculator applies Pennsylvania’s 0%, 4.5%, 12% and 15% rates, the $3,500 family exemption and the 5% discount for paying early.
Estimates only. The numbers update as you type.
| Beneficiary | Share | Inherits | Rate | Tax |
|---|
This estimate uses the rates the PA Department of Revenue publishes. It does not account for every exemption, valuation question or special rule, and it is not legal or tax advice. An attorney or accountant should review any actual inheritance tax return (Form REV-1500).
Pennsylvania inheritance tax rates
Pennsylvania taxes what each person receives from an estate. The rate depends on that person’s relationship to the person who died, not on the size of the estate. There is no minimum amount before the tax starts.
| Who inherits | Tax rate |
|---|---|
| Surviving spouse | 0% |
| Parent inheriting from a child age 21 or younger, or a child age 21 or younger inheriting from a parent | 0% |
| Children, stepchildren, grandchildren and other lineal descendants, parents, grandparents, and sons- or daughters-in-law | 4.5% |
| Brothers and sisters | 12% |
| Everyone else, including nieces, nephews, cousins and friends | 15% |
| Charities and other exempt institutions | 0% |
Example: a parent leaves a $400,000 estate, after debts and expenses, equally to two adult children. Each child receives $200,000 and owes 4.5%, or $9,000, for a total of $18,000. If the same $400,000 went to a niece, the tax would be 15%, or $60,000.
What is not taxed
- Property owned jointly by a husband and wife. It passes to the surviving spouse tax-free.
- Life insurance proceeds. Pennsylvania does not tax life insurance paid on the decedent’s life.
- Gifts to charities and other exempt organizations.
- Certain farmland and small family-owned businesses that pass to qualified family members and keep operating. Specific conditions apply.
- Some retirement accounts. Whether an IRA or 401(k) is taxed depends on the decedent’s age and right to withdraw the money at death.
Property owned jointly with someone other than a spouse is usually taxed on the decedent’s share. If the joint ownership was created within one year of death, the full value can be taxed, less $3,000. Gifts made within one year of death are also taxable to the extent they exceed $3,000 per person.
Deadlines and the 5% discount
The inheritance tax return (REV-1500) and the tax are due nine months after the date of death. If the tax is paid within three months, Pennsylvania gives a 5% discount on the amount paid. Many executors make an estimated payment early to lock in the discount, then file the full return later. Interest is charged on tax paid after the nine-month deadline.
Who pays the tax
The executor or administrator usually files the return and pays the tax out of the estate before making distributions. Each beneficiary is still responsible for the tax on what they receive. If assets pass outside the estate, such as a jointly owned bank account, the person who receives them may need to report and pay the tax directly.
Pennsylvania inheritance tax and federal estate tax
These are two separate taxes. The federal estate tax only applies to very large estates. For 2026 the federal exemption is $15 million per person, so most Pennsylvania families owe no federal estate tax. The Pennsylvania inheritance tax, however, can apply to estates of any size.
Common questions
Do I owe PA inheritance tax if I live in another state?
If the person who died was a Pennsylvania resident, the tax generally applies to what you inherit no matter where you live. If the decedent lived in another state, Pennsylvania generally taxes only real estate and tangible property located in Pennsylvania.
Is the house taxed if it was in both spouses’ names?
No. A home owned jointly by a husband and wife passes to the surviving spouse with no Pennsylvania inheritance tax. When the surviving spouse later dies, the home is part of their estate.
Are mineral rights and royalties taxed?
Yes. Oil and gas rights, leases and royalty interests are property, and their value is part of the estate. Valuing mineral rights can be difficult. Our mineral rights value calculator gives a starting point, and our mineral rights attorneys can help with the transfer.
Can the inheritance tax be reduced?
Some planning steps can lower the tax, such as how property is titled, life insurance, and gifts made more than a year before death. These choices have trade-offs and should be part of a full estate plan.
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