Verified against Pennsylvania Department of Revenue · Updated August 27, 2026
Pennsylvania (PA) Inheritance Tax in 2026: Rates, Exemptions & Calculator
Pennsylvania fully exempts spouses and otherwise skips exemption amounts entirely — every other class pays a flat percentage from the very first dollar. Lineal relatives (parents, grandparents, children, and their spouses) pay 4.5%; siblings pay 12%; everyone else pays 15%.
Pennsylvania inheritance tax rates and exemptions by relationship (2026)
Pennsylvania sorts beneficiaries into classes based on their relationship to the person who died. Each class has its own exemption amount (if any) and tax rate — here's the full breakdown:
| Relationship to the deceased | Exemption | Rate |
|---|---|---|
| Surviving spouse (fully exempt) | — | Exempt |
| Lineal heirs — children, grandchildren, parents, and their spouses | None | Flat 4.5% |
| Siblings | None | Flat 12.0% |
| All other heirs — nieces, nephews, aunts, uncles, cousins, unrelated individuals | None | Flat 15.0% |
| Charities, exempt institutions, and government entities (fully exempt) | — | Exempt |
The Pennsylvania inheritance tax calculator asks for the heir's relationship, the amount inherited, and the date of death, and applies the flat lineal, sibling, and other-heir rates shown in the table below from the first dollar — Pennsylvania has no exemption amounts to subtract. If the heir is a parent of a child who died at 21 or younger, it also asks that question, because that transfer is taxed at 0% instead of 4.5%.
Calculate Pennsylvania inheritance tax for your situationWorked example
A grandparent falls into Pennsylvania's lineal-heir class, taxed at a flat 4.5% with no exemption threshold — 72 P.S. §9116 names grandparents directly. $50,000 at 4.5% is $2,250 in tax, from the first dollar.
Rules worth knowing
- There's no exemption amount for any taxed class in Pennsylvania (other than the fully-exempt spouse and charity classes) — even a $1 inheritance to a niece or nephew is taxed at 15%.
- One direction-specific exception: a parent inheriting from a child who was 21 or younger at the time of death owes 0% — this only applies in that direction (child to parent), not the more common parent-to-child transfer.
- Grandparents and a child's spouse (child-in-law) are both directly named at the 4.5% lineal rate by 72 P.S. §9116 — not an inference from a general "lineal relatives" label.
Filing deadline
Pennsylvania inheritance tax becomes delinquent 9 months after the date of death. Paying within 3 months of death earns a 5% discount on the tax due.
How Pennsylvania compares to the other states with an inheritance tax
Only five states still levy an inheritance tax, and each draws the line between "close family" and everyone else differently — here's how Pennsylvania stacks up.
| State | Closest relatives exempt? | Highest taxed rate | Notable quirk |
|---|---|---|---|
| Maryland | Spouse, parents/grandparents, children+descendants, siblings | 10.0% | $1,000 exemption is a cliff, not a deduction |
| Nebraska | Spouse only | 15.0% | Anyone under 22 owes $0, regardless of relationship |
| Pennsylvania (this page) | Spouse only | 15.0% | No exemption amounts — flat rates from the first dollar |
| Kentucky | Spouse, parent, child, stepchild, grandchild, sibling | 16.0% | Grandparents are NOT exempt — taxed as Class C |
| New Jersey | Spouse, parents, grandparents, children, stepchildren | 16.0% | Stepchildren fully exempt, same as biological children |
Frequently asked questions
How much is Pennsylvania inheritance tax?
Pennsylvania uses flat rates by relationship with no exemption amount: 0% for a surviving spouse (and for a parent inheriting from a child aged 21 or younger); 4.5% for lineal heirs such as children, grandchildren, parents, grandparents, and a child's spouse; 12% for siblings; and 15% for everyone else. Charities and exempt institutions pay nothing.
How much inheritance is tax-free in Pennsylvania?
There is no dollar threshold. What is tax-free is decided by who receives it, not how much: spouses, charities, and a parent inheriting from a child aged 21 or younger pay 0%. Every other beneficiary is taxed at their class rate from the first dollar — even a $1 inheritance to a niece is taxed at 15%.
Is there a discount or penalty on Pennsylvania inheritance tax?
Both. Paying within 3 months of the date of death earns a 5% discount on the tax due. The tax becomes delinquent 9 months after death, and interest accrues on any unpaid balance from that point.
Does Pennsylvania have an estate tax?
No. Pennsylvania has no state estate tax; the inheritance tax on this page is the only state-level death tax. Estates above the federal exemption ($15,000,000 for 2026) can separately owe federal estate tax.
More on inheritance tax
For how the calculation works across all five states that still charge inheritance tax, how Pennsylvania's rules fit into the bigger picture, and strategies to reduce what's owed, see the full inheritance tax guide.
How Pennsylvania compares: on the same $500,000 inheritance for a 2026 death, an adult child owes $22,500 here, a niece or nephew $75,000, and an unrelated heir $75,000 — against a range of $50,000 to $75,000 for a niece across all five inheritance-tax states. The full side-by-side table, with a downloadable CSV, is in Inheritance and estate tax by state, 2026.