Pennsylvania inheritance tax calculator
Estimate Pennsylvania inheritance tax in seconds. This is an educational estimate, not a substitute for a full estate plan review or legal advice.
Enter the value passing to this beneficiary.
This calculator is for educational purposes only. It does not account for exemptions, jointly held property, life insurance, retirement account exceptions, or the family-owned business exemption.
How Pennsylvania inheritance tax works
Pennsylvania inheritance tax is due nine months after the date of death on the REV-1500 return, filed with the Register of Wills in the county where the decedent lived. A 5% discount applies when tax is paid within three months. For a detailed guide, download our free inheritance tax guide or read the full article.
PA inheritance tax: common questions
What are the Pennsylvania inheritance tax rates in 2026?
Under 72 P.S. § 9116, Pennsylvania inheritance tax is charged at four rates based on the beneficiary's relationship to the decedent: 0% to a surviving spouse, qualifying charities, and parents inheriting from a child age 21 or younger; 4.5% to lineal descendants such as children, grandchildren, and parents; 12% to siblings; and 15% to all other heirs, including nieces, nephews, friends, and unmarried partners.
When is PA inheritance tax due, and how is it filed?
Pennsylvania inheritance tax is due nine months after the date of death. The personal representative files the REV-1500 return with the Register of Wills in the county where the decedent lived. Under 72 P.S. § 9142, a 5% discount applies to any tax paid within three months of death — even an estimated prepayment qualifies, which is why many estates prepay early.
Who is exempt from Pennsylvania inheritance tax?
Surviving spouses, qualifying charitable organizations, and parents who inherit from a child age 21 or younger pay 0% PA inheritance tax. Life insurance proceeds paid to a named beneficiary, certain retirement accounts, and qualifying family-owned business interests under Act 52 of 2013 may also be fully or partially exempt. A Pennsylvania estate planning attorney can confirm which exemptions apply.
Do grandchildren and stepchildren pay PA inheritance tax?
Yes — grandchildren and legally adopted stepchildren are lineal descendants, taxed at 4.5%. Stepchildren who were never legally adopted fall into the 15% "other heir" category unless a planning strategy changes the relationship for tax purposes.
How does the 5% early-payment discount work?
Pay the estimated inheritance tax within three months of the date of death and the Pennsylvania Department of Revenue applies a 5% discount to the amount prepaid. On a $11,250 tax bill, the discount saves $562.50. Toggle the checkbox above to see the discount applied to your estimate.
Does Pennsylvania have an estate tax?
No. Pennsylvania repealed its separate state estate tax in 2005. The inheritance tax above is the only state-level death tax in PA. Federal estate tax may still apply to estates exceeding the federal exemption.
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