PA Inheritance Tax on Siblings
By Sean Quinlan, Esq. · Updated January 15, 2025
Childless clients who plan to leave assets to a brother or sister often discover the 12% sibling rate too late. It is the third tier in Pennsylvania's progressive system.
Who is a sibling
A sibling means a person who shares at least one biological or adoptive parent with the decedent. Half-siblings qualify; step-siblings do not.
Step-siblings and nieces/nephews
Step-siblings pay the 15% catch-all rate. Nieces and nephews are also at 15% — bequests skipping a generation cost more, not less.
Planning levers
Lifetime gifts (one-year rule), life insurance with named beneficiaries, charitable beneficiaries, and pre-59½ retirement account planning all bypass or reduce the rate.
This article is general information about Pennsylvania law as of the update date above. It is not legal advice for your situation and does not create an attorney-client relationship. For advice on your specific facts, please schedule a consultation.
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