Quick answer: yes, potentially — where you live is irrelevant. What matters is where the decedent lived (or owned property) and how you're related to them. Check your own numbers with the Pennsylvania inheritance tax calculator.
It follows the decedent, never the heir
Pennsylvania inheritance tax is triggered by the decedent's residency and property, not the beneficiary's. A child living in Florida inheriting from a Pennsylvania parent owes the same 4.5% as if that child lived in Pennsylvania — there's no exemption or discount for being an out-of-state recipient.
No relief for close relatives, wherever they live
Nonresident decedents can still trigger this tax
Real estate and tangible personal property physically located in Pennsylvania is generally subject to Pennsylvania inheritance tax even when the person who died lived in another state — a Pennsylvania vacation home or rental property owned by an out-of-state decedent can still bring PA inheritance tax into the picture for whoever inherits it.
Your own state's rules don't create a second tax
Only five states have an inheritance tax, and each one bases the tax on the decedent's residency and property, not the recipient's. Living in a state with no inheritance tax of its own — or in one of the other four inheritance-tax states — doesn't add a second layer of tax on top of what Pennsylvania already charges.
A local probate attorney can review your estate — many offer a free consultation.
See Rates & Who Pays for the full relationship-based breakdown that applies regardless of where any beneficiary lives.