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Pennsylvania Inheritance Tax Calculator

Pennsylvania has no estate tax but levies an inheritance tax on what each heir receives, by relationship.

Inheritance tax

Pennsylvania Estate Tax Calculator — Calculation Summary

Input / parameterValue
StatePennsylvania
Result
Federal estate tax$0
State estate taxNo state estate tax
Total estate tax$0

Source: 72 Pa.C.S. § 9101 et seq. (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.

Federal exemption$15M

Pennsylvania does not levy a state estate tax.

Pennsylvania also levies an inheritance tax on what heirs receive.

Source: 72 Pa.C.S. § 9101 et seq. (inheritance tax by class) (2026)

Administration & filing in Pennsylvania

  • Who pays: Each heir pays the inheritance tax on what they receive; rates vary by relationship.
  • Where filed: With Pennsylvania's tax authority (typically the Department of Revenue or Taxation), on a state estate/inheritance tax return.
  • Deadline: State returns generally follow the federal estate tax return timeline (IRS Form 706, due ~9 months after death, with a 6-month extension available), but state dates can differ — confirm with the state agency.
  • Citation: 72 Pa.C.S. § 9101 et seq. (inheritance tax by class) (2026)

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

This Pennsylvania inheritance tax calculator combines the latest federal exemption with Pennsylvania's state-specific rules. Pennsylvania has no estate tax but levies an inheritance tax on what each heir receives, by relationship. Enter your estate size to see the federal tax, the state tax, and the combined total.

Calculation method & sources

  • Federal tax: IRC § 2010(c)(3) exemption of $15M per person and IRC § 2001 graduated brackets.
  • Pennsylvania tax: 72 Pa.C.S. § 9101 et seq. (inheritance tax by class) (2026).

How to interpret your Pennsylvania estate tax result

  • Pennsylvania also taxes what each heir receives, with different rates by relationship. Use our Inheritance calculator for per-heir figures.
  • Federal estate tax is calculated separately and may apply above the $15M federal exemption.

Related guides

Frequently asked questions

Does Pennsylvania have an estate tax?
No. Pennsylvania does not levy a state estate tax, but federal estate tax may still apply above the $15M federal exemption.
What is the Pennsylvania estate tax exemption in 2026?
Pennsylvania has no state estate tax exemption because it does not levy a state estate tax.
Does Pennsylvania recognize portability of a deceased spouse's exemption?
No. Pennsylvania does not recognize portability. Married couples often use a credit-shelter (bypass) trust to preserve both exemptions.
Does Pennsylvania have an inheritance tax?
Yes. Pennsylvania levies an inheritance tax on what heirs receive, with rates that vary by relationship. Spouses are typically exempt.
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).