PA Executor Guide
Pennsylvania Inheritance Tax Rates
How much each heir pays depends entirely on their relationship to the person who died — not on the size of the estate.
The PA inheritance tax rate table
| Who inherits | Rate |
|---|---|
| Surviving spouse | 0% |
| A child 21 or younger inheriting from a parent (and a parent inheriting from a child 21 or younger) | 0% |
| Direct descendants & lineal heirs — children (over 21), grandchildren, and parents inheriting from an adult child | 4.5% |
| Siblings (brothers and sisters) | 12% |
| All other heirs — nieces, nephews, cousins, friends, and other non-relatives | 15% |
| Qualified charities, exempt institutions, and government | 0% |
Pennsylvania is one of only a handful of states with an inheritance tax, and unlike a federal estate tax it has no large exemption threshold — even modest inheritances to non-spouses are taxed from the first dollar. The rate is driven by who receives the money, so the same estate can owe very different amounts depending on the beneficiaries.
What each rate really means
0% — spouses (and young children)
A surviving spouse pays nothing, and property the couple owned jointly is exempt. A child aged 21 or younger inheriting from a parent is also taxed at 0%.
4.5% — children and lineal heirs
This is the rate most families see. It applies to direct descendants and lineal heirs: adult children, grandchildren, great-grandchildren, and parents inheriting from an adult child. On a $200,000 inheritance to a child, that's about $9,000 in tax.
12% — siblings
Brothers and sisters of the person who died are taxed at 12%.
15% — everyone else
Nieces, nephews, cousins, friends, and unrelated beneficiaries pay 15%. This is the rate that most often surprises people when an estate passes to extended family.
Pay within 3 months for a 5% discount
Pennsylvania gives a real incentive to move quickly: pay inheritance tax within three months of the date of death and you receive a 5% discount on the tax paid. The return itself becomes delinquent nine months after death. Because the executor controls timing, this discount is money you can actually save by staying organized — which is exactly what a deadline calendar is for. (More in our full PA inheritance tax guide.)
What's exempt from the tax
- Property owned jointly between spouses — exempt.
- Life insurance proceeds — generally exempt from PA inheritance tax (the classification matters; products that function as annuities can be treated differently).
- Certain farmland and agricultural property transferred to eligible family members (for deaths after June 30, 2012).
- Personal property of a service member who died from a service-related injury or illness (effective September 6, 2022).
For a fuller breakdown of what is and isn't taxed, see what assets are subject to PA inheritance tax.
Know every PA deadline, not just the tax rate
The rate is the easy part — the hard part is the calendar. Get your exact REV-1500 dates, the 3-month discount window, and the rest of your timeline in one place.
Open the free PA calculator → See the PA Compliance KitFree: the Executor's First 30 Days checklist
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