Quick answer: Pennsylvania probate has reasonable (guideline-based) executor and attorney fees, modest Register of Wills fees, and — the big one — an inheritance tax that depends on who inherits: 0% spouse, 4.5% children, 12% siblings, 15% others. On a $500,000 estate left to a child, expect ~$18,000 executor + ~$18,000 attorney + a county fee + $22,500 inheritance tax. Get your own figure with the Pennsylvania probate cost calculator.
The executor fee — Johnson Estate guideline
Pennsylvania sets no statutory schedule; 20 Pa.C.S. § 3537 only requires "reasonable and just" compensation. Orphans' Court judges use the Johnson Estate (1983) guideline:
| Portion of the estate | Rate |
|---|---|
| First $100,000 | 5% |
| Next $100,000 | 4% |
| Next $800,000 | 3% |
| Above $1,000,000 | 2% |
The Pennsylvania inheritance tax — the defining cost
| $500,000 left to… | Inheritance tax |
|---|---|
| Spouse | $0 |
| Child / grandchild / parent | $22,500 (4.5%) |
| Sibling | $60,000 (12%) |
| Niece / friend / other | $75,000 (15%) |
This is usually the largest single cost, and it's entirely about who inherits — unique among the big states. Pennsylvania has no estate tax.
Worked total examples ($500,000 estate)
| Heir | Executor | Attorney | Fees | Inheritance tax | Approx. total |
|---|---|---|---|---|---|
| Spouse | $18,000 | $18,000 | $600 | $0 | ≈ $36,600 |
| Child | $18,000 | $18,000 | $600 | $22,500 | ≈ $59,100 |
| Sibling | $18,000 | $18,000 | $600 | $60,000 | ≈ $96,600 |
Fees = Register of Wills ($250) + advertising ($200) + misc ($150). If the executor waives the fee, subtract that column. Run your own numbers in the calculator.
How to reduce Pennsylvania probate costs
- Pay inheritance tax within 3 months for the 5% discount.
- Executor waives the fee if a family member and beneficiary.
- Leave assets to a spouse or charity (0% inheritance tax) where the plan allows.
- Use the small-estate settlement for personal property up to $50,000 (20 Pa.C.S. § 3102).