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Pennsylvania Inheritance Tax Calculator

Work out Pennsylvania inheritance tax by who inherits, with the 5% early-payment discount.

Updated November 4, 2026. Free, no sign-up; everything runs in your browser and nothing you type is stored.

Pennsylvania inheritance tax calculator

To surviving spouse ($)To children, grandchildren, parents (lineal) ($)To brothers and sisters ($)To nieces, nephews, friends, others ($)To charities ($)Debts and expenses, spread across the estate ($)Pay within 3 months of death?

Pennsylvania inheritance tax

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–Lineal heirs at 4.5%

–Siblings at 12%

–Others at 15%

–Early-payment discount

Pennsylvania inheritance tax rates

Pennsylvania taxes what each heir receives, at a rate set by their relationship to the person who died (PA Department of Revenue). There's no exemption amount: the tax starts at the first dollar.

0%: a surviving spouse, and a parent inheriting from a child aged 21 or younger. Charities and exempt institutions are also exempt.
4.5%: lineal heirs: children, grandchildren and other descendants, parents and grandparents (stepchildren count as children).
12%: brothers and sisters.
15%: everyone else, including nieces, nephews, unmarried partners and friends.

Property jointly owned by spouses is exempt, as are certain farmland and agricultural transfers to family. Life insurance proceeds generally aren't subject to the tax. Debts and estate expenses reduce the taxable amount.

Deadlines and the 5% discount

The tax is due at death and becomes delinquent 9 months after death, when the return (REV-1500) is due. Pay within 3 months and you get a 5% discount on the amount paid.

Worked example

An estate leaves $300,000 to two children, $50,000 to a brother and $25,000 to a niece. Tax is $13,500 + $6,000 + $3,750 = $23,250; paid within 3 months, the discount brings it to $22,088. Large estates may also owe federal estate tax: see the Form 706 calculator and the overview of inheritance tax by state.

Common questions

What is the Pennsylvania inheritance tax rate for children?

4.5% for children, grandchildren and other lineal heirs.

Do spouses pay Pennsylvania inheritance tax?

No, transfers to a surviving spouse are taxed at 0%.

When is Pennsylvania inheritance tax due?

It becomes delinquent 9 months after death; paying within 3 months gets a 5% discount.

Sources

PA Department of Revenue: Inheritance tax

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General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.