What are Pennsylvania's inheritance tax rates?

Pennsylvania taxes inheritances based on relationship to the decedent: 0% for a surviving spouse or a parent inheriting from a child 21 or under, 4.5% for direct descendants and lineal heirs (children, grandchildren, parents), 12% for siblings, and 15% for all other heirs such as friends, nieces, nephews, and unrelated beneficiaries.

Does Pennsylvania have an estate tax?

No. Pennsylvania has an inheritance tax, not a separate estate tax. The tax is levied on the beneficiary's share rather than on the estate as a whole, and the rate is set by each heir's relationship to the decedent.

Is there a discount for paying early?

Yes. Pennsylvania grants a 5% discount on inheritance tax paid within three months of the decedent's death. This calculator can apply that early-payment discount to show the reduced amount.

Is the surviving spouse taxed?

No. Property passing to a surviving spouse is taxed at 0% in Pennsylvania. Charitable and certain government transfers are also exempt, and life insurance proceeds paid to a named beneficiary are generally not subject to the inheritance tax.

What counts as a lineal heir?

Lineal heirs are direct ancestors and descendants — children (including adopted and stepchildren), grandchildren, and parents. They are taxed at the reduced 4.5% rate rather than the 12% sibling or 15% other-heir rate.

Pennsylvania Inheritance Tax Calculator

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The Pennsylvania inheritance tax calculator estimates the tax a beneficiary owes based on who they are, not just how much they inherit. Unlike a federal estate tax that hits the whole estate, Pennsylvania taxes each heir’s share at a rate set by their relationship to the person who died.

How it works

Pennsylvania assigns a flat rate by beneficiary class and applies it to the net taxable inheritance:

spouse / parent of minor child       = 0%
direct descendant / lineal heir      = 4.5%
sibling                              = 12%
other heir (niece, friend, etc.)     = 15%

tax = taxable inheritance x class rate

An optional 5% discount applies if the tax is paid within three months of death.

Worked example

A child inherits $400,000 (direct-descendant class, 4.5%):

Tax before discount: 400,000 x 0.045 = $18,000
With 5% early-payment discount: 18,000 x 0.95 = $17,100
Beneficiary keeps: $382,900

A sibling inheriting the same $400,000 would owe 12% = $48,000, and an unrelated friend would owe 15% = $60,000.

Tips and notes

Relationship drives everything. The difference between the 4.5% lineal rate and the 15% other-heir rate is enormous on a large inheritance — confirm the class carefully.
Spouses pay nothing. Transfers to a surviving spouse are taxed at 0%, as are qualified charitable gifts.
Pay early to save. The 5% discount for paying within three months is a real reduction; factor it into estate planning.
Net of debts. The taxable figure is the net value after the decedent’s debts, funeral costs, and administration expenses are deducted.