Pennsylvania · Estate planning

Pennsylvania Estate Tax and Inheritance Tax Rules

No separate current Pennsylvania estate tax. Pennsylvania imposes an inheritance tax on transfers at death under the Inheritance and Estate Tax Act, but the current state tax is beneficiary/relationship based rather than a separate estate tax threshold.

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Answer first, sources attached

The two state transfer-tax questions to check first

State estate and inheritance taxes are separate from the federal estate tax and from income-tax consequences. Start with the current state treatment and source.

Tax on beneficiaries

State inheritance tax

Pennsylvania inheritance tax applies to most transfers at death. Current DOR rates are 0% for surviving spouses and qualifying parent-from-child transfers, 4.5% for direct descendants and lineal heirs, 12% for siblings, and 15% for other heirs except charitable organizations, exempt institutions, and government entities.

Pennsylvania Department of Revenue, Inheritance Tax; 72 P.S. Sec. 9101 et seq. (Inheritance and Estate Tax Act).

Verified Jul 3, 2026 · Next review by Jul 3, 2027

What changes the answer

The statewide rule is the starting point

  • Date of deathThresholds, rates, and repeal or phase-in rules are date-sensitive.
  • Domicile and property locationA state may treat residents and in-state property differently.
  • Beneficiary relationshipInheritance-tax treatment can depend on the recipient’s relationship to the decedent.
  • Federal and income-tax rulesFederal estate tax, basis, retirement accounts, and trust income remain separate analyses.

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This page reports source-linked state rules and review dates. It does not calculate a deadline, determine eligibility, select a procedure, value a claim, or apply law to an individual situation. Verify the cited authority, local procedure, and current law before relying on a rule.