FigureMyTax

Pennsylvania Inheritance Tax Calculator

Four flat rates by relationship — 0%, 4.5%, 12%, or 15% — with no dollar exemption at all. Unlike Maryland, Pennsylvania taxes children, grandchildren, and siblings, not just distant relatives.

Based on 72 P.S. §9116 FigureMyTax Editorial Team Free · no sign-up

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

Your Pennsylvania inheritance

Enter the amount inherited and the beneficiary's relationship — the estimate updates instantly.

$
Estimated Pennsylvania inheritance tax owed
$0
Full rates & who pays →
Facing probate in Pennsylvania?

A local probate attorney can review your estate — many offer a free consultation.

Talk to a Pennsylvania attorney

No dollar exemption at all

Confirmed current: there is no dollar exemption for lineal or other heirs — the rate applies from the first dollar. Unlike the federal estate tax's multi-million-dollar exemption, a $10 inheritance to a non-exempt beneficiary is technically taxable in Pennsylvania.

Children and siblings actually pay here

A genuine surprise for many families: adult children pay 4.5%, and siblings pay 12% — unlike Maryland, where both are fully exempt. Only a surviving spouse, and a parent-child transfer where the child is 21 or younger, escape Pennsylvania inheritance tax entirely.

A real discount for paying early

Pay the tax within three months of death and receive a 5% discount, even though the return itself isn't due for nine months — a genuine, easy-to-miss planning opportunity.

Pennsylvania inheritance tax — frequently asked questions

What are Pennsylvania's inheritance tax rates?

0% for a surviving spouse and for transfers between a parent and a child age 21 or younger, 4.5% for other lineal heirs (children, grandchildren, parents, grandparents), 12% for siblings, and 15% for everyone else.

Do adult children pay Pennsylvania inheritance tax?

Yes — adult children pay 4.5%, a common surprise since many people assume children are fully exempt the way they are in some other inheritance-tax states.

Is there a dollar exemption before Pennsylvania inheritance tax applies?

No general exemption threshold exists. The tax applies from the first dollar for any taxable relationship, unlike the federal estate tax's multi-million-dollar exemption.

Is there a discount for paying early?

Yes — a 5% discount applies if the tax is paid within three months of death, even though the return itself isn't due for nine months.

Pennsylvania inheritance tax tools & guides

Pennsylvania Inheritance Tax: Rates & Who PaysThe full class breakdown, explained Pennsylvania Inheritance Tax ExemptionsLife insurance, family farms, and more Do I Owe PA Inheritance Tax If I Live Out of State?Why it follows the decedent, not you Pennsylvania Probate Cost CalculatorThe full cost picture Pennsylvania Executor Fee CalculatorWhat the executor gets paid

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on 72 P.S. §9116. Actual tax depends on the estate's full facts, including available exemptions. Confirm current figures with the Pennsylvania Department of Revenue or a licensed attorney before acting.