PA Executor Guide
Does Pennsylvania Have an Estate Tax?
Pennsylvania does not tax the estate. It taxes what each person inherits — and the rate depends on the relationship.
Pennsylvania inheritance tax checker
Estimate only: applies the Pennsylvania rate for the relationship to a taxable share you supply, and shows the 5% early-payment discount. Deductions, exemptions and what counts as taxable change the real figure — see the PA inheritance tax guide, the Register of Wills or a CPA.
Is there any estate tax in Pennsylvania?
Pennsylvania imposes an inheritance tax only. There is no Pennsylvania estate tax to file, whatever the size of the estate. The only estate tax that can reach a Pennsylvania estate is the federal one, and the IRS gives its 2026 basic exclusion amount as $15,000,000.
What are the Pennsylvania inheritance tax rates?
| Beneficiary | Rate |
|---|---|
| Surviving spouse | 0% |
| Parent inheriting from a child aged 21 or younger | 0% |
| Direct descendants and lineal heirs | 4.5% |
| Siblings | 12% |
| All other heirs (except charities and exempt institutions) | 15% |
When is it due, and how does the discount work?
The tax is due at death and becomes delinquent nine months after it. If it is paid within three months of death, a 5 percent discount is allowed — which is why many executors send an estimated payment early, before the return is finished. The return is Form REV-1500, filed with the Register of Wills of the county where the decedent lived (a non-resident’s return goes to the Department of Revenue).
What does Pennsylvania tax?
Pennsylvania taxes “any items the decedent owned solely, as tenant-in-common, jointly, or in trust… unless specifically excluded by law” — so non-probate does not mean non-taxable. The REV-1500 asks whether the decedent had payable-on-death or “in trust for” accounts, or an IRA, annuity or other property with a beneficiary designation; if so, Schedule G is completed. See assets subject to PA inheritance tax.
Stay on every step (and every dollar)
The PA Executor Compliance Kit maps the whole Pennsylvania process — the 3-month discount, the 9-month REV-1500, the advertisement and the record behind every dollar.
See the Compliance Kit → Free PA deadline calculatorSee real pages from inside the kit → · Every kit carries a 30-day money-back guarantee — if it isn't the help you needed, email and I'll refund you in full. No forms, no questions.
Free: the Executor's First 30 Days checklist
Get the printable checklist right away, plus a short series of Pennsylvania emails from a real executor. No spam; unsubscribe anytime.
We never sell your info. ExecutorPilot is an educational resource, not a law firm.
Frequently asked questions
Does Pennsylvania have an estate tax?
No. Pennsylvania imposes an inheritance tax only. The federal estate tax is separate and, for 2026, applies only above a $15,000,000 basic exclusion amount.
What are the Pennsylvania inheritance tax rates?
0% for a surviving spouse, 0% for a parent inheriting from a child aged 21 or younger, 4.5% for direct descendants and lineal heirs, 12% for siblings, and 15% for all other heirs except charities and exempt institutions.
When is Pennsylvania inheritance tax due?
The tax is due at death and becomes delinquent nine months after it. If it is paid within three months of death, a 5 percent discount is allowed.
Where is the Pennsylvania inheritance tax return filed?
The return is Form REV-1500. A resident decedent’s return is filed with the Register of Wills of the county where the decedent lived; a non-resident’s goes to the Department of Revenue.
Do accounts with a named beneficiary avoid Pennsylvania inheritance tax?
Not automatically. Pennsylvania taxes items the decedent owned solely, as tenant-in-common, jointly or in trust unless specifically excluded, and the REV-1500 asks about payable-on-death accounts and assets with beneficiary designations on Schedule G.
What is the federal estate tax exemption for 2026?
The IRS gives the 2026 basic exclusion amount as $15,000,000.