PA Inheritance Tax
Pennsylvania is one of only six states with an inheritance tax. Rates depend on the beneficiary’s relationship to the decedent, not the size of the estate.
72 P.S. § 9101 et seq.
Notice: Estate administration and planning involve complex legal, tax, and fiduciary considerations. This information is provided for educational purposes. Consult with a licensed attorney and tax professional for guidance specific to your situation.
Tax Rates by Beneficiary Class
| Beneficiary Class | Rate | Examples |
|---|---|---|
| Surviving Spouse | 0% | Husband or wife of decedent |
| Charities | 0% | Qualified 501(c)(3) organizations |
| Lineal Descendants | 4.5% | Children, grandchildren, great-grandchildren |
| Lineal Ascendants | 4.5% | Parents, grandparents |
| Siblings | 12% | Brothers, sisters (full or half) |
| All Others | 15% | Nieces, nephews, friends, cousins, non-relatives |
If paid within 3 months from date of death
Return (REV-1500) due date
Interest on late payments
REV-1500 Schedules
Real Estate
Stocks and Bonds
Closely Held Corporate Stock
Mortgages, Notes, Cash
Miscellaneous Personal Property
Jointly Owned Property
Inter Vivos Transfers (within 1 year of death)
Funeral Expenses and Administrative Costs
Debts of Decedent
Beneficiaries