Pennsylvania Inheritance Tax Calculator
Figures verified October 17, 2026 against Pennsylvania Department of Revenue: Inheritance Tax · Update log
Short answer
Pennsylvania taxes what each heir receives at a flat rate set by their relationship to the person who died: 0% for a spouse, 4.5% for children, grandchildren, parents and a child's spouse, 12% for brothers and sisters, and 15% for everyone else. There is no dollar exemption, so a child pays 4.5% from the first dollar. A child aged 21 or younger inheriting from a parent pays 0%. Life insurance is not taxed. The tax is due 9 months after death, and paying within 3 months takes 5% off.
Pennsylvania inheritance tax calculator
Add one row for each person who inherits, with what they receive after the estate's debts and expenses. Each person's tax depends on their relationship to the person who died. Amounts like 250k or 1.2m work.
Pennsylvania inheritance tax classes and rates (2026)
The tax is worked out for each heir separately, on what that person receives, at the rate for their relationship to the person who died. These are the rules for deaths in 2026, checked against the official sources listed at the end of this page.
| Class | Who | Rate |
|---|---|---|
| Spouse and 0% transfers | Surviving spouse; a parent inheriting from a child aged 21 or younger; a child aged 21 or younger inheriting from a parent or stepparent (deaths from 2020); charities and government bodies | 0% |
| Lineal heirs | Children (including adopted and stepchildren), grandchildren and other descendants, parents, grandparents, and a child's spouse or unremarried widow or widower | 4.5% of every dollar |
| Siblings | Brothers and sisters, including half-brothers and half-sisters | 12% of every dollar |
| Everyone else (collateral) | Nieces, nephews, aunts, uncles, cousins, stepsiblings, friends and anyone else | 15% of every dollar |
- Life insurance on the person who died: Life insurance proceeds on the life of the person who died are not taxed.
- Exempt retirement money: An employer pension or retirement plan is not taxed if the person could not withdraw from it or borrow against it during life. An IRA is taxed if the person was 59½ or older, or disabled; otherwise it is not. Annuities are taxed.
- Gift made in the year before death: Gifts made within one year of death are taxed, after excluding the first $3,000 per recipient per calendar year.
- Age rule: For deaths on or after January 1, 2020, what a parent or stepparent leaves to a child aged 21 or younger is taxed at 0%.
- The person who died was 21 or younger: What a child aged 21 or younger leaves to a parent or stepparent is taxed at 0%.
Tax on a $100,000 inheritance, by relationship
What one heir would owe on $100,000 (no life insurance, no age exemption), computed with the same rules as the calculator.
| Heir | Class | Tax on $100,000 |
|---|---|---|
| Husband or wife | Spouse and 0% transfers | $0 |
| Son or daughter (including adopted) | Lineal heirs | $4,500 |
| Stepchild | Lineal heirs | $4,500 |
| Grandchild | Lineal heirs | $4,500 |
| Great-grandchild | Lineal heirs | $4,500 |
| Mother or father | Lineal heirs | $4,500 |
| Grandparent | Lineal heirs | $4,500 |
| Brother or sister | Siblings | $12,000 |
| Half-brother or half-sister | Siblings | $12,000 |
| Niece or nephew | Everyone else (collateral) | $15,000 |
| Son-in-law or daughter-in-law | Lineal heirs | $4,500 |
| Aunt or uncle | Everyone else (collateral) | $15,000 |
| Cousin | Everyone else (collateral) | $15,000 |
| Friend, partner or anyone unrelated | Everyone else (collateral) | $15,000 |
| Charity | Spouse and 0% transfers | $0 |
Worked examples
A $400,000 estate split between two children and a niece
The will leaves the house and savings, worth $400,000 after debts and expenses, in equal thirds to two adult children and a niece.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Child | Lineal heirs | $133,333 | $6,000 |
| Child | Lineal heirs | $133,333 | $6,000 |
| Niece | Everyone else (collateral) | $133,333 | $20,000 |
| Total Pennsylvania inheritance tax | $32,000 | ||
Paid in full within 3 months of death, the 5% discount saves $1,600, so the estate pays $30,400.
A brother inherits $300,000, plus $50,000 of life insurance
A single woman leaves her $300,000 estate to her brother, who is also the named beneficiary of her $50,000 life insurance policy.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Brother (estate) | Siblings | $300,000 | $36,000 |
| Brother (life insurance) | Siblings | $50,000 | $0 |
| Total Pennsylvania inheritance tax | $36,000 | ||
Paid in full within 3 months of death, the 5% discount saves $1,800, so the estate pays $34,200.
A spouse and a 19-year-old child
A father leaves $250,000 to his wife and $100,000 to his 19-year-old son.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Spouse | Spouse and 0% transfers | $250,000 | $0 |
| Son, aged 19 | Spouse and 0% transfers | $100,000 | $0 |
| Total Pennsylvania inheritance tax | $0 | ||
What to file and by when
- The executor (or, if there is none, the people who received the property) files Form REV-1500 within 9 months of death with the Register of Wills in the county where the person lived.
- To keep the 5% discount, pay within 3 months of death. You can prepay at the Register of Wills before the return is filed, giving the person's full name, date of death and Social Security number.
- Jointly owned property between spouses is not reported. Other joint accounts are reported for the person's share, and anything made joint within one year of death is fully taxable (less the $3,000 exclusion).
Due date: The tax is due at death and becomes delinquent 9 months after the date of death. Tax paid within 3 months of death gets a 5% discount.
Late payment: Interest is charged from the first day of delinquency (9 months and one day after death) until paid, at the rate the Department of Revenue sets each year. An extension to file does not extend the time to pay.
Next step: How to file the PA REV-1500 return.
Optional: get help filing
Get a flat-fee quote to file the Pennsylvania inheritance tax return
Tell us a little about the estate and a CPA or Enrolled Agent who prepares Pennsylvania REV-1500 returns will reply with a fixed price. Free, and no obligation.
Frequently asked questions
Does PA inheritance tax apply to an IRA?
Usually yes. An IRA is fully taxable if the person who died was 59½ or older, or disabled at any age. If they were under 59½ and not disabled, the IRA is not taxed. An employer pension or retirement plan is not taxed if the person could not withdraw from it or borrow against it during life. Annuities are taxable. Tick the "exempt retirement money" box in the calculator only for the exempt cases.
Do you pay inheritance tax on life insurance in PA?
No. Pennsylvania does not tax life insurance proceeds on the life of the person who died, whoever the beneficiary is.
How much inheritance is tax-free in PA?
Pennsylvania has no general dollar exemption. Everything passing to a spouse is tax-free, as is what a child aged 21 or younger inherits from a parent, what a parent inherits from a child aged 21 or younger, gifts to charity, and life insurance. Everyone else pays their rate on every dollar.
Is there PA inheritance tax on joint bank accounts?
Accounts held jointly by spouses are not taxed. For other joint accounts, the share of the person who died is taxed at the surviving owner's rate. Anything made joint within one year of death is fully taxable, less a $3,000 exclusion.
Are gifts made within one year of death taxed in PA?
Yes. Gifts made within one year of death are taxed, but the first $3,000 per recipient per calendar year is excluded. The Department of Revenue's example: a $10,000 gift within a year of death leaves $7,000 taxable.
When is PA inheritance tax due?
The tax is due at death and becomes delinquent 9 months after the date of death; interest starts the next day. Paying within 3 months of death earns a 5% discount. The REV-1500 return is also due within 9 months.
Who pays PA inheritance tax?
The executor files the REV-1500 and usually pays the tax from the estate before distributing shares. If there is no executor, the people who received the property file.
Does Pennsylvania inheritance tax apply if I live in another state?
Yes. What matters is where the person who died lived, not where you live. If they lived in Pennsylvania, Pennsylvania inheritance tax applies to what you inherit wherever you live. If they lived elsewhere but owned real estate in Pennsylvania, Pennsylvania can tax that real estate.
Sources
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.