What is the Pennsylvania inheritance tax rate for 2025?

Pennsylvania's inheritance tax runs up to 15% for 2025, but the exact rate depends on the beneficiary's relationship to the deceased — close relatives are typically exempt or taxed at low rates, while distant or unrelated heirs pay the higher rates. The page above sets out the classes. (Source: Tax Foundation, "Estate and Inheritance Taxes by State, 2025".)

Who pays Pennsylvania's inheritance tax?

The beneficiary pays Pennsylvania inheritance tax on what they personally receive — it is not paid by the estate as a whole (that would be an estate tax). The amount owed depends on the beneficiary class and the value inherited; surviving spouses are exempt. (Source: Pennsylvania Department of Revenue.)

Does Pennsylvania also have an estate tax?

No. Pennsylvania levies an inheritance tax (paid by the beneficiary) but no estate tax for 2025. Only Maryland levies both. (Source: Tax Foundation 2025.)

What about federal estate tax?

This page covers Pennsylvania state-level death taxes only. Separately, the federal estate tax applies to estates above $13,990,000 per person for 2025 (with portability between spouses), at federal rates up to 40%. Most estates fall under the federal exemption. (Source: IRS; Tax Foundation 2025.)

Is my data sent anywhere when I use this tool?

No. All calculations run entirely in your browser using JavaScript. No estate values, inputs, or personal data are ever transmitted to any server.

What is the Pennsylvania Inheritance Tax 2025 — Up to 15%?

Free Pennsylvania inheritance tax reference for 2025. See the inheritance-tax rates (up to 15%) by beneficiary class and who is exempt. Inheritance tax is paid by the beneficiary, not the estate. Source: Tax Foundation 2025 + Pennsylvania Department of Revenue. Runs entirely in your browser; no data sent to any server. It runs free in your browser on Gera Tools, with nothing uploaded.

Pennsylvania Inheritance Tax 2025 — Up to 15%

Name: Pennsylvania Inheritance Tax 2025 — Up to 15%
Creator: Gera Tools
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Pennsylvania Estate & Inheritance Tax 2025

Pennsylvania levies a state inheritance tax for 2025, paid by the beneficiary on what they inherit, at rates up to 15%. The rate depends on the beneficiary’s relationship to the deceased — close relatives are typically exempt or taxed at low rates, distant heirs and unrelated beneficiaries at higher rates.

The reference below sets out the Pennsylvania inheritance-tax rates by beneficiary class and who is exempt. Because the rate depends on the heir, it explains the rules rather than guessing one number.

Important: Pennsylvania levies an inheritance tax of 0% (spouses), 4.5% (children/lineal heirs), 12% (siblings), or 15% (others) on what each beneficiary receives. This covers state-level death taxes only — it excludes the federal estate tax (exemption $13,990,000 per person for 2025) and gift tax. Estate tax is paid by the estate; inheritance tax is paid by the beneficiary. Verify current figures with the Pennsylvania Department of Revenue. This is not tax or legal advice.