Home / Pennsylvania / Inheritance Tax
Pennsylvania Inheritance Tax Calculator
Pennsylvania is one of only 5 US states with an inheritance tax. Pennsylvania has no dollar exemption threshold. The tax applies to the first dollar inherited by any non-exempt beneficiary, regardless of estate size.
Spouse
Exempt
Child age 21 or younger (from a parent)
Exempt
Lineal descendants/ascendants (adult children, grandchildren, stepchildren, parents)
4.5%
Siblings
12%
$
ExemptionNone
Tax rate0%
Rates updated for June 2026
Pennsylvania inheritance tax on $100,000
Tax owed
$0
You keep
$100,000
This calculator is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for your specific situation. Rates last verified June 2026.
Verify rates on Pennsylvania Department of Revenue — Inheritance TaxPennsylvania inheritance tax by relationship
Source: Pennsylvania Department of Revenue — Inheritance Tax.
| Relationship | Exemption | Rate | |
|---|---|---|---|
| Spouse | — | 0% | |
| Child age 21 or younger (from a parent) | — | 0% | |
| Lineal descendants/ascendants (adult children, grandchildren, stepchildren, parents) | — | 4.5% | |
| Siblings | — | 12% | |
| All other beneficiaries | — | 15% | |
| Charities and government entities | — | 0% |
Frequently asked questions
What is the inheritance tax rate in Pennsylvania?
Pennsylvania's inheritance tax rate depends entirely on your relationship to the deceased. Spouse, Child age 21 or younger (from a parent), Charities and government entities are fully exempt. Other beneficiaries pay rates ranging from 4.5% to 12% to 15%, depending on the beneficiary class and amount inherited. Select your relationship to the deceased above for your specific rate and exemption.
Does federal estate tax also apply in Pennsylvania?
Yes, separately. Pennsylvania's inheritance tax is a state-level tax paid by the beneficiary based on their relationship to the deceased. Federal estate tax is a completely separate tax paid by the estate itself, and only applies if the total estate exceeds $15,000,000 (2026, per individual). Fewer than 1% of estates owe federal estate tax, but it's worth checking if the estate is large. Use the federal estate tax calculator above to check.
Is there a discount for paying Pennsylvania inheritance tax early?
Yes. 5% discount on the total tax due if paid within 3 months of the date of death.