Pennsylvania: inheritance tax
Whether heirs owe state inheritance tax, and how much a child, a sibling or another heir pays.
| State inheritance tax? | Yes |
|---|---|
| Child pays | 4.5% |
| Sibling pays | 12% |
| Other heirs pay | 15% |
Pennsylvania taxes property passing to a parent from a child 21 or younger at 0%. Spouses are exempt in every inheritance tax state, and gifts to charities are generally exempt. The tax follows where the person who died lived or owned real estate, not where the heir lives.
General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Exceptions can apply. Confirm with the state agency, the court or a licensed professional in Pennsylvania.
How Pennsylvania compares
5 of 51 states and DC share this answer (Yes): Kentucky, Maryland, Nebraska, New Jersey.
- Yes (5)
- No (46)
Also for Pennsylvania: Medicaid long-term care in Pennsylvania · Small estate limits in Pennsylvania · Will and trust rules in Pennsylvania · Estate and inheritance tax in Pennsylvania · Common law marriage in Pennsylvania · Property tax rates in Pennsylvania · Medicaid expansion in Pennsylvania · Social Security tax in Pennsylvania · All Pennsylvania rules on one page
How we checked this
States and rate ranges come from the Tax Foundation's 2026 estate and inheritance tax table (as of October 1, 2026). Rates by relationship follow each state's beneficiary classes. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.
Cross-checked sources agree Checked on official source confirmed on a government, court or legislature site Single detailed source one detailed table built from statutes or official data Under review sources disagree; read the note and the law.