How probate costs work in Pennsylvania
Probate in Pennsylvania runs through the Register of Wills in the county where the person lived — Philadelphia, Allegheny (Pittsburgh), Montgomery, Bucks, Chester, Delaware, Lancaster and the state's 67 counties. Pennsylvania is unusual on two counts: it sets no statutory fee schedule (using the Johnson Estate court guideline instead), and it is one of the few states with an inheritance tax — charged to heirs based on their relationship to the deceased.
1. Executor fee — the Johnson Estate guideline
It's a guideline, not a rule — judges can adjust up or down. The executor can waive the fee, and family members who are also beneficiaries often do (it's taxable income).
2. Attorney fees — also reasonable
Attorney compensation is likewise "reasonable and just" with no statutory schedule; many attorneys use the same Johnson guideline or a flat/hourly fee. Typical attorney fees run 2% to 5% of the estate. It's a separate cost from the executor fee.
3. The Pennsylvania inheritance tax — the big one
This is usually the largest single cost of a Pennsylvania estate, and it depends entirely on who inherits. Pennsylvania has no estate tax — only this inheritance tax.
4. Register of Wills & other costs
- Probate/filing fee — set by each county's Register of Wills, scaling with estate value; roughly $100–$500+ plus per-page and certification fees.
- Bond — required unless waived by the will (20 Pa.C.S. § 3171); premium ~0.5%/yr.
- Advertising the grant of Letters — a required newspaper notice, ~$100–$300.
5. When probate can be simplified in Pennsylvania
- Settlement of small estates — for personal property of $50,000 or less (excluding real estate, wages, funeral costs), under 20 Pa.C.S. § 3102.
- Living trust, joint tenancy, POD/TOD — avoid probate, but note the inheritance tax still applies to most non-spouse transfers.
| Cost component | Pennsylvania figure | Source |
|---|---|---|
| Executor fee | Reasonable; Johnson ~5% declining | § 3537 |
| Attorney fee | Reasonable; ~2–5% (no statute) | § 3537 / case law |
| Inheritance tax | 0% / 4.5% / 12% / 15% by relationship | PA Dept. of Revenue |
| Register of Wills fee | By county; scales with estate | County Register |
| Small estate limit | $50,000 (personal property) | § 3102 |
| State estate tax | None | PA Dept. of Revenue |