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Estate and Inheritance Tax in Pennsylvania

Pennsylvania has no estate tax but has an inheritance tax of 0% for spouses, 4.5% for lineal heirs, 12% for siblings and 15% for other heirs.

Last checked . General information, not legal advice.

Pennsylvania at a glance

State estate tax
No
The former pick-up estate tax ended when the federal state death tax credit was phased out (2002 to 2005).
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
Yes
0% to a surviving spouse (and to a parent from a child 21 or younger), 4.5% to lineal heirs, 12% to siblings, 15% to other heirs.

Sources

Last checked

The rules in Pennsylvania

Does Pennsylvania have a state estate tax?

No. State estate tax in Pennsylvania: no. The former pick-up estate tax ended when the federal state death tax credit was phased out (2002 to 2005).

What is the estate tax exemption in Pennsylvania?

Estate tax exemption in Pennsylvania: No state estate tax.

What is the top estate tax rate in Pennsylvania?

Top estate tax rate in Pennsylvania: No state estate tax.

Does Pennsylvania have an inheritance tax?

Yes. Inheritance tax in Pennsylvania: yes. 0% to a surviving spouse (and to a parent from a child 21 or younger), 4.5% to lineal heirs, 12% to siblings, 15% to other heirs.

Where do the Pennsylvania estate and inheritance tax rules come from?

The rules above come from Inheritance Tax (Pennsylvania Department of Revenue) and The Tax Compendium, April 2021 (Pennsylvania Department of Revenue). Each source is linked on this page. We last checked them in October 2026.

Good to know

Inheritance tax paid within three months of death qualifies for a 5% discount.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.