Inheritance Tax Calculator
An inheritance tax is paid by each heir on what they receive, at a rate set by relationship — not by the estate. Only Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania levy one. Spouses are exempt; children, siblings, and others are taxed at different rates.
Inheritance Tax Calculator — Calculation Summary
| Input / parameter | Value |
|---|---|
| State | Pennsylvania |
| Heir 1 — Lineal (child/grandchild/parent) | $200,000 |
| Result | |
| Lineal (child/grandchild/parent) tax ($200,000 received) | $9,000 |
| Total inheritance tax | $9,000 |
Source: 72 Pa.C.S. § 9111 (Pennsylvania inheritance tax by class) (2026).
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
| Heir relationship | Amount received ($) | |
|---|---|---|
Lineal (child/grandchild/parent)$9,000
Total inheritance tax$9,000
Inheritance tax is paid by each heir on what they receive, at a rate set by relationship class. Pennsylvania applies a flat rate per class after any per-heir exemption. Spouses are exempt in all five inheritance-tax states. Source: 72 Pa.C.S. § 9111 (Pennsylvania inheritance tax by class) (2026).
2026 Inheritance Tax Rates by Heir Relationship
Only five states levy an inheritance tax. Rates are set by the heir's relationship to the deceased and, in Kentucky, Nebraska, and New Jersey, rise on a graduated schedule after a per-heir exemption. Spouses are exempt everywhere.
| State | Spouse | Lineal (child) | Sibling | Other (non-relative) | Statute |
|---|---|---|---|---|---|
| Kentucky | Exempt | Exempt | Exempt | 6%–16% graduated · first $500 exempt | Ky. Rev. Stat. § 140.110 (inheritance tax by class) |
| Maryland | Exempt | Exempt | Exempt | 10% · first $1,000 exempt | Md. Code Tax-Gen. § 7-203 (inheritance tax rates by class) |
| Nebraska | Exempt | 1% · first $100,000 exempt | 1% · first $100,000 exempt | 15% · first $25,000 exempt | Neb. Rev. Stat. § 77-2004/77-2005/77-2006 (inheritance tax by class; LB 310 eff. 1/1/2023) |
| New Jersey | Exempt | Exempt | 11%–16% graduated · first $25,000 exempt | 15%–16% graduated · first $500 exempt | N.J. Stat. Ann. § 54:34-2 (inheritance tax by class) |
| Pennsylvania | Exempt | 4.5% | 12% | 15% | 72 Pa.C.S. § 9111 (Pennsylvania inheritance tax by class) |
Rate detail by state
Kentucky — Ky. Rev. Stat. § 140.110 (inheritance tax by class) (2026)
| Class | Per-heir exemption | Rate schedule |
|---|---|---|
| Class A — spouse, children, parents, grandchildren, brothers, sisters | — | Exempt (0%) |
| Class B — nieces, nephews, in-laws, aunts, uncles | $1,000 | 4% on $0–$10,000 · 5% on $10,000–$20,000 · 6% on $20,000–$30,000 · 8% on $30,000–$45,000 · 10% on $45,000–$60,000 · 12% on $60,000–$100,000 · 14.0% on $100,000–$200,000 · 16% on $200,000–+ |
| Class C — all other heirs | $500 | 6% on $0–$10,000 · 8% on $10,000–$20,000 · 10% on $20,000–$30,000 · 12% on $30,000–$45,000 · 14.0% on $45,000–$60,000 · 16% on $60,000–+ |
Maryland — Md. Code Tax-Gen. § 7-203 (inheritance tax rates by class) (2026)
| Class | Per-heir exemption | Rate schedule |
|---|---|---|
| Class 1 — spouse, children, grandchildren, parents, grandparents | — | Exempt (0%) |
| Class 2 — brothers, sisters, sons/daughters-in-law, parents-in-law (exempt) | — | Exempt (0%) |
| Class 3 — all other heirs | $1,000 | 10% flat |
Nebraska — Neb. Rev. Stat. § 77-2004/77-2005/77-2006 (inheritance tax by class; LB 310 eff. 1/1/2023) (2026)
| Class | Per-heir exemption | Rate schedule |
|---|---|---|
| Surviving spouse (exempt, outside the class system) | — | Exempt (0%) |
| Class 1 — children, parents, brothers, sisters, lineal heirs | $100,000 | 1% flat |
| Class 2 — aunts, uncles, nieces, nephews | $40,000 | 11% flat |
| Class 3 — all other heirs | $25,000 | 15% flat |
New Jersey — N.J. Stat. Ann. § 54:34-2 (inheritance tax by class) (2026)
| Class | Per-heir exemption | Rate schedule |
|---|---|---|
| Class A — spouse, children, parents, grandparents, stepchildren | — | Exempt (0%) |
| Class C — brothers, sisters, sons/daughters-in-law | $25,000 | 11% on $0–$1,075,000 · 13% on $1,075,000–$1,375,000 · 14.0% on $1,375,000–$1,675,000 · 16% on $1,675,000–+ |
| Class D — all other heirs (nieces, nephews, friends, domestic partners) | $500 | 15% on $0–$699,500 · 16% on $699,500–+ |
Pennsylvania — 72 Pa.C.S. § 9111 (Pennsylvania inheritance tax by class) (2026)
| Class | Per-heir exemption | Rate schedule |
|---|---|---|
| Class 1 — surviving spouse | — | Exempt (0%) |
| Class 1 — lineal heirs (children, parents, grandchildren) | — | 4.5% flat |
| Class 2 — brothers, sisters, sons/daughters-in-law, parents-in-law | — | 12% flat |
| Class 3 — all other heirs | — | 15% flat |
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Informal estimate only — not legal or tax advice. Figures cite federal statute (IRC § 2010, OBBBA 2025) and each state's Department of Revenue. Tax laws and exemption amounts change yearly; confirm the current rule with the IRS, your state agency, or a licensed estate attorney or CPA before relying on any number.
How this calculator works
An inheritance tax is paid by each heir on the value they receive, and the rate depends on their relationship to the deceased — not on the size of the estate. This calculator covers the five states that still levy an inheritance tax in 2026: Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Spouses are exempt in all five; children and other relatives are taxed at different rates depending on the state’s class schedule.
Calculation method & sources
- Kentucky: Kentucky inheritance tax classes A–C and graduated rates from the Kentucky Department of Revenue (2026).
- Maryland: Maryland inheritance tax is 10% on collateral heirs, with lineal descendants and spouses exempt, per Maryland Tax-General § 7-201 et seq.
- Nebraska: Nebraska inheritance tax is locally administered. Spouses are exempt; lineal heirs and siblings use lower rates than other heirs.
- New Jersey: New Jersey inheritance tax classes A–D and per-class exemptions and rates from the New Jersey Division of Taxation (2026).
- Pennsylvania: Pennsylvania inheritance tax rates by lineal, sibling, and other classes, from the Pennsylvania Department of Revenue (2026).
- Iowa repeal: Iowa’s inheritance tax was fully repealed for deaths after December 31, 2024.
How to interpret your inheritance tax result
- Add each heir, select their relationship class, and enter the amount they receive. The calculator computes tax for each heir separately.
- Spouses are fully exempt in all five inheritance-tax states.
- Lineal heirs (children, grandchildren, parents) are exempt or low-rate in most of these states; siblings and non-relatives usually pay the highest rates.
- Maryland is the only state that levies both an estate tax and an inheritance tax. Use our Maryland state page to see the estate-tax side.
- The per-heir exemption is subtracted before rates apply in graduated states such as Kentucky and New Jersey.
Related guides
Inheritance Tax FAQ
What is an inheritance tax, and who actually pays it?
An inheritance tax is charged to the heir on the value they receive from a deceased person’s estate — not to the estate itself. The rate depends on the heir’s relationship to the deceased. Only five states levy one in 2026.
Which states have an inheritance tax in 2026?
Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Iowa’s inheritance tax was fully repealed and no longer applies to deaths after December 31, 2024.
Are spouses exempt from inheritance tax?
Yes. All five inheritance-tax states fully exempt transfers to a surviving spouse. Many also exempt lineal heirs such as children, parents, and grandchildren.
How are inheritance tax rates determined?
By the heir’s relationship class. Pennsylvania and Maryland apply a flat rate per class; Kentucky, Nebraska, and New Jersey use graduated brackets with a per-heir exemption. See the rate table above for the exact 2026 figures.
Is there a federal inheritance tax?
No. The federal government has no inheritance tax. It imposes an estate tax on the estate (with a $15M exemption in 2026) and a lifetime gift tax — both separate from state inheritance taxes.
Does the exemption apply to each heir separately?
Yes. In graduated states the per-heir exemption (for example, $25,000 in New Jersey Class C) is subtracted from each beneficiary’s share before the rate schedule applies, computed individually per heir.
How is inheritance tax different from estate tax?
An estate tax is levied on the total taxable estate before distribution, regardless of who inherits. An inheritance tax is levied per heir on what they actually receive, and the rate varies by relationship. Maryland levies both.
Not legal or tax advice. This estimate follows the federal and state statutes referenced on this page but cannot capture every factor (trusts, business valuation, charitable deductions, prior gifts, state add-backs).