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:

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.

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.

How probate works in PA

Pennsylvania handles probate through the county Register of Wills, 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 →)