PA Executor Guide
Pennsylvania Inheritance Tax, in Plain English
The flat rates by relationship, the 9-month deadline, and the 5% discount most people miss.
If you've been named executor of a Pennsylvania estate, the inheritance tax is usually the first real question — and the good news is that Pennsylvania's version is refreshingly simple compared to most states: flat rates based on who inherits, with no confusing brackets.
The rates: it's about who inherits
Pennsylvania's inheritance tax is a flat percentage that depends entirely on the heir's relationship to the person who died:
| Who inherits | Rate |
|---|---|
| Surviving spouse · charities and government · a parent inheriting from a child age 21 or under | 0% (exempt) |
| Direct descendants & lineal heirs — children, grandchildren, parents, grandparents | 4.5% |
| Siblings (brothers and sisters) | 12% |
| All other heirs — nieces, nephews, friends, and other non-relatives | 15% |
Unlike some states, Pennsylvania doesn't use sliding brackets — the rate is the same percentage on the whole taxable transfer. So if a home and accounts pass to the decedent's children, the inheritance tax is generally a flat 4.5% of that value. (For a closer look, see PA inheritance tax rates by relationship and which assets are actually taxed.)
No Pennsylvania estate tax
Pennsylvania has an inheritance tax but no separate state estate tax. The only other death tax to think about is the federal estate tax, which applies only to very large estates in the eight-figure range — so most estates never touch it.
The 9-month deadline — and the 5% discount
The Pennsylvania inheritance tax return (Form REV-1500) is generally due 9 months after the date of death. Here's the part people miss: Pennsylvania gives a 5% discount on inheritance tax that's paid (as an estimate) within 3 months of death. On a sizable estate, that early payment can be real money — worth discussing with a tax professional early.
PA inheritance tax calculator (free)
Pick the heir's relationship and enter what they inherit. The optional toggle shows the 5% discount for paying within 3 months of death:
Estimate only, per heir, using the PA Department of Revenue flat rates (verified July 2026). Exempt assets (like life insurance), deductions, and jointly held property can change the result — confirm with the Department or a CPA before filing.
How probate works in PA
Pennsylvania handles probate through the county Register of Wills (for smaller estates, see the $20,000 bank rule and small estate petition), with estate matters overseen by the Orphans' Court division. The executor (or "personal representative") is granted Letters Testamentary, then administers the estate — notifying heirs, advertising the estate, paying valid debts and taxes, and distributing what remains. (See the full step-by-step PA process →)
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Watch: PA inheritance tax in under 3 minutes
Frequently asked questions
What is the Pennsylvania inheritance tax rate?
Pennsylvania uses flat rates based on the heir's relationship: 0% to a surviving spouse and to a parent inheriting from a child 21 or younger; 4.5% to direct descendants and lineal heirs such as children and grandchildren; 12% to siblings; and 15% to other heirs. Charities and government are exempt.
When is the PA inheritance tax due?
The Pennsylvania inheritance tax return (Form REV-1500) is generally due 9 months after the date of death. Pennsylvania also offers a 5% discount on tax paid within 3 months of death.
Does Pennsylvania have an estate tax?
No. Pennsylvania has an inheritance tax but no separate state estate tax. A federal estate tax still exists but affects only very large estates.
Who pays Pennsylvania inheritance tax?
The tax falls on what each heir inherits, based on their relationship to the person who died. Spouses and charities pay nothing; children and lineal heirs pay 4.5%; siblings pay 12%; everyone else pays 15%.
How much is inheritance tax in PA?
It's a flat percentage of what each heir receives: 0% for a surviving spouse, 4.5% for children and other lineal heirs, 12% for siblings, and 15% for everyone else. So a child inheriting $100,000 owes about $4,500, while a nephew inheriting the same amount owes about $15,000. Paying within 3 months of death earns a 5% discount on the tax.
What happens if you don't pay PA inheritance tax on time?
The tax becomes delinquent 9 months after the date of death, and interest begins to accrue on the unpaid balance from that point. If the estate can't finish its valuation in time, executors often pay an estimate by the deadline to stop interest (and pay within 3 months to capture the 5% discount). Confirm amounts with the PA Department of Revenue.
The REV-1500 was never filed and now we want to sell the house. Can we?
Generally yes, the sale can proceed — but the unfiled return tends to surface at closing rather than being avoided by it. Unpaid Pennsylvania inheritance tax attaches to the transfer, and a title company will not insure around an unresolved return on a deceased owner’s interest. That is the mechanism that stalls a deed transfer, not the deed itself. Because the tax “become[s] delinquent nine months after the individual’s death,” interest has generally been running in the meantime, so starting the return before a buyer’s title company finds it puts the timing back in your hands. The Register of Wills for the decedent’s county, or the Department of Revenue, can give the current payoff figure. Where timing is tight, settlement companies experienced with estates can sometimes sequence the tax payment out of the sale proceeds through escrow — a question for the closing attorney or title company rather than something to assume.
If everything passes to a surviving spouse at 0%, do we still have to report it?
This is one of the most common places people get tripped up: “taxed at 0%” and “left off the return” are not the same thing. Pennsylvania taxes transfers to a surviving spouse at 0 percent, but a return still distinguishes between property that is reportable and property that is taxable, and jointly held spousal property has its own treatment. Rather than guess from a website — including this one — the reliable move is to ask the Register of Wills office where the return will be filed which schedules they expect completed for that situation. They process these daily, and filing it their way the first time is generally faster than answering an information request months later.
We were assessed inheritance tax on a joint account held between spouses. How is that disputed?
Pennsylvania taxes transfers to a surviving spouse at 0 percent, so an assessment in that situation is usually mechanical rather than a judgment about the marriage: an account gets reported, an assessment generates, and the file lacks the document a reviewer needed. What tends to resolve it is documentation rather than argument — a short written response referencing the notice or file number, stating that the account was held jointly between spouses and that the transfer is subject to the 0 percent rate, with copies (never originals) of the supporting certificates attached, sent so that delivery can be evidenced. If a second assessment still follows, the notice itself sets out the formal appeal route, and the Register of Wills that processed the return can often say precisely which document the file is missing.