PA · State estate & inheritance tax

Pennsylvania estate tax, inheritance tax & probate costs

Exemptions, rates, and probate costs for Pennsylvania (PA), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and Pennsylvania fee schedules.

Data updated 2026-08-06

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State estate tax · No state exemption needed
None
Federal exemption applies
$15M
Inheritance tax (paid by heirs) · Rare among states
Yes
Typical probate timeline · Slower than most states
9–18 mo

The verdict

Pennsylvania levies an inheritance tax paid by beneficiaries, and probate typically takes about 14 months, putting it in the 30th percentile of 51 for estate-friendliness, less friendly than most states.

30th
Estate-friendliness percentile of 51
2.7/5
Estate-friendliness score
13/100
Probate Burden Score (F)
13
States with a state-level estate tax

Estate-friendliness blends tax presence, probate cost and timeline into one composite score. Pennsylvania ranks ahead of 15 of the other 50 states on that composite. On maximum probate filing fee alone, Pennsylvania sits #48 of 51 (lowest fee = #1).

F
Probate Burden Score
13/100
Pennsylvania · 3 of 4 dimensions reported

Based on this state's own probate-cost record -- filing fee, timeline, executor fee, and attorney fee -- each benchmarked against every tracked state (50 states + DC). Not a measure of estate-tax or inheritance-tax burden, which are shown separately above.

Filing Fee F $700
Maximum probate court filing fee
Timeline F 18 mo
Upper-bound estimated probate timeline
Executor Fee N/A N/A
Not statutorily fixed as a percentage in this state
Attorney Fee C- 4.0%
Statutory attorney fee, % of estate

Estate tax docket plate

Sheet PA · Pennsylvania federal only

INHERIT-ONLY · FED-ONLY · RATE-NONE · PORT-NA · FEE-STEEP · UPC

  • INHERIT-ONLY Inheritance only
  • FED-ONLY Federal only
  • RATE-NONE No state rate
  • PORT-NA Portability n/a
  • FEE-STEEP Max $700
  • UPC UPC adopted

Nearest probate fee peer: Michigan ( $-100)

Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.

Pennsylvania standing among the no-estate-tax majority

  • Pennsylvania is among the 38 of 51 surveyed jurisdictions with no state estate tax.
  • Maximum probate filing fee $700 is above the corpus upper third (> $450) · corpus #48 of 51 (lowest max fee = #1).
  • On tax-burden friendliness alone, Pennsylvania ranks ahead of 13 other states in this extract.

Probate-fee neighbourhood around Pennsylvania

Lowest/highest poles plus states nearest Pennsylvania on maximum probate filing fee. Full ladder: /rankings/lowest-probate-costs/.

$0 $300 $600 $900 $1200 $1500 CO · lowest MI · near NC · near NY · highest $164 $500 $600 $600 $600 $700 $1250

Source: State court probate fee schedules As of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey

State Estate Tax

No State Estate Tax

Only federal estate tax applies (a permanent $15M exemption per person, 2026)

Inheritance Tax

Spouse Exempt
Children 4.5%
Siblings 12%
Others 15%

PA inheritance tax: Spouse/charity: 0%. Children/grandchildren: 4.5%. Siblings: 12%. All others: 15%. No exemption — tax applies to entire inheritance.

Probate Costs

Filing Fee $140–$700
Attorney Fee ~4% statutory
Timeline 9–18 months
Small Estate Threshold $50,000

PA inheritance tax applies regardless of probate process

Probate Code

Uniform Probate Code Adopted (1972)

Pennsylvania adopted the Uniform Probate Code in 1972.

Property System

Community Property No (Common Law)

Pennsylvania follows common-law (separate property) rules.

Federal estate-tax returns filed - Pennsylvania

Returns filed by state residents, by IRS filing year

0 50 100 150 200 250 300 2021 2022 2023 180 260 271

Pennsylvania probate timeline

Months from filing to distribution, minimum, typical, and maximum

9 mo18 moPennsylvania14 mo

Source: Pennsylvania probate statutes · Uniform Probate Code As of current

Pennsylvania's probate timeline vs. every US state

Upper-bound probate duration (18 mo) across all 51 states

18 Longer than most longer than 61% of 51 states

every US state, bucketed by value

Each bar is a band; taller bars hold more states. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count and share, and where it sits relative to this entry.

Source PlainEstate probate-timeline dataset, all 51 states · current

Cost vs. speed, all 51 states

Where Pennsylvania lands on cost and speed together

Each dot is a state, plotted by its maximum court filing fee (x) against its upper-bound probate timeline (y). States that adopted the Uniform Probate Code average $344 and 13.6 months to probate; states that haven't average $457 and 15 months. Streamlining the legal process correlates with a cheaper court-fee schedule too, not just a faster one.

Cheap & fastCostly but quickCheap but slowCostly & slow$109.7$408.3$707$1005.6$1304.311.4 mo14.7 mo18 mo21.3 mo24.6 moMax filing feeMax probate timelineAlabama, Max filing fee: $500 · Max probate timeline: 12 moAlaska, Max filing fee: $200 · Max probate timeline: 12 moArizona, Max filing fee: $380 · Max probate timeline: 12 moArkansas, Max filing fee: $300 · Max probate timeline: 18 moCalifornia, Max filing fee: $435 · Max probate timeline: 18 moColorado, Max filing fee: $164 · Max probate timeline: 12 moConnecticut, Max filing fee: $200 · Max probate timeline: 18 moDelaware, Max filing fee: $500 · Max probate timeline: 12 moDistrict of Columbia, Max filing fee: $300 · Max probate timeline: 18 moFlorida, Max filing fee: $400 · Max probate timeline: 18 moGeorgia, Max filing fee: $300 · Max probate timeline: 12 moHawaii, Max filing fee: $300 · Max probate timeline: 18 moIdaho, Max filing fee: $200 · Max probate timeline: 12 moIllinois, Max filing fee: $500 · Max probate timeline: 18 moIndiana, Max filing fee: $200 · Max probate timeline: 12 moIowa, Max filing fee: $450 · Max probate timeline: 18 moKansas, Max filing fee: $300 · Max probate timeline: 12 moKentucky, Max filing fee: $300 · Max probate timeline: 12 moLouisiana, Max filing fee: $400 · Max probate timeline: 18 moMaine, Max filing fee: $250 · Max probate timeline: 12 moMaryland, Max filing fee: $1000 · Max probate timeline: 18 moMassachusetts, Max filing fee: $1000 · Max probate timeline: 18 moMichigan, Max filing fee: $600 · Max probate timeline: 12 moMinnesota, Max filing fee: $600 · Max probate timeline: 12 moMississippi, Max filing fee: $300 · Max probate timeline: 12 moMissouri, Max filing fee: $400 · Max probate timeline: 12 moMontana, Max filing fee: $200 · Max probate timeline: 12 moNebraska, Max filing fee: $200 · Max probate timeline: 12 moNevada, Max filing fee: $500 · Max probate timeline: 12 moNew Hampshire, Max filing fee: $300 · Max probate timeline: 12 moNew Jersey, Max filing fee: $500 · Max probate timeline: 18 moNew Mexico, Max filing fee: $300 · Max probate timeline: 12 moNew York, Max filing fee: $1250 · Max probate timeline: 24 moNorth Carolina, Max filing fee: $600 · Max probate timeline: 18 moNorth Dakota, Max filing fee: $200 · Max probate timeline: 12 moOhio, Max filing fee: $500 · Max probate timeline: 18 moOklahoma, Max filing fee: $400 · Max probate timeline: 18 moOregon, Max filing fee: $500 · Max probate timeline: 12 moPennsylvania, Max filing fee: $700 · Max probate timeline: 18 mo (highlighted)Rhode Island, Max filing fee: $400 · Max probate timeline: 18 moSouth Carolina, Max filing fee: $500 · Max probate timeline: 18 moSouth Dakota, Max filing fee: $300 · Max probate timeline: 12 moTennessee, Max filing fee: $500 · Max probate timeline: 18 moTexas, Max filing fee: $400 · Max probate timeline: 12 moUtah, Max filing fee: $350 · Max probate timeline: 12 moVermont, Max filing fee: $450 · Max probate timeline: 12 moVirginia, Max filing fee: $400 · Max probate timeline: 12 moWashington, Max filing fee: $400 · Max probate timeline: 12 moWest Virginia, Max filing fee: $300 · Max probate timeline: 12 moWisconsin, Max filing fee: $250 · Max probate timeline: 12 moWyoming, Max filing fee: $300 · Max probate timeline: 12 mo
All 51 states; crosshairs mark the national average ($415, 14.5 mo). Pennsylvania highlighted. Indigo = UPC-adopted states, teal = states that haven't adopted it.
View all 51 states as a list
  1. Colorado : $164 max filing fee, 12 mo probate timeline (UPC-adopted)
  2. Alaska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  3. Connecticut : $200 max filing fee, 18 mo probate timeline (non-UPC)
  4. Idaho : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  5. Indiana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  6. Montana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  7. Nebraska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  8. North Dakota : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  9. Maine : $250 max filing fee, 12 mo probate timeline (UPC-adopted)
  10. Wisconsin : $250 max filing fee, 12 mo probate timeline (non-UPC)
  11. Arkansas : $300 max filing fee, 18 mo probate timeline (non-UPC)
  12. District of Columbia : $300 max filing fee, 18 mo probate timeline (non-UPC)
  13. Georgia : $300 max filing fee, 12 mo probate timeline (non-UPC)
  14. Hawaii : $300 max filing fee, 18 mo probate timeline (UPC-adopted)
  15. Kansas : $300 max filing fee, 12 mo probate timeline (non-UPC)
  16. Kentucky : $300 max filing fee, 12 mo probate timeline (non-UPC)
  17. Mississippi : $300 max filing fee, 12 mo probate timeline (non-UPC)
  18. New Hampshire : $300 max filing fee, 12 mo probate timeline (non-UPC)
  19. New Mexico : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
  20. South Dakota : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
  21. West Virginia : $300 max filing fee, 12 mo probate timeline (non-UPC)
  22. Wyoming : $300 max filing fee, 12 mo probate timeline (non-UPC)
  23. Utah : $350 max filing fee, 12 mo probate timeline (UPC-adopted)
  24. Arizona : $380 max filing fee, 12 mo probate timeline (UPC-adopted)
  25. Florida : $400 max filing fee, 18 mo probate timeline (UPC-adopted)
  26. Louisiana : $400 max filing fee, 18 mo probate timeline (non-UPC)
  27. Missouri : $400 max filing fee, 12 mo probate timeline (non-UPC)
  28. Oklahoma : $400 max filing fee, 18 mo probate timeline (non-UPC)
  29. Rhode Island : $400 max filing fee, 18 mo probate timeline (non-UPC)
  30. Texas : $400 max filing fee, 12 mo probate timeline (non-UPC)
  31. Virginia : $400 max filing fee, 12 mo probate timeline (non-UPC)
  32. Washington : $400 max filing fee, 12 mo probate timeline (non-UPC)
  33. California : $435 max filing fee, 18 mo probate timeline (non-UPC)
  34. Iowa : $450 max filing fee, 18 mo probate timeline (non-UPC)
  35. Vermont : $450 max filing fee, 12 mo probate timeline (non-UPC)
  36. Alabama : $500 max filing fee, 12 mo probate timeline (non-UPC)
  37. Delaware : $500 max filing fee, 12 mo probate timeline (non-UPC)
  38. Illinois : $500 max filing fee, 18 mo probate timeline (non-UPC)
  39. Nevada : $500 max filing fee, 12 mo probate timeline (non-UPC)
  40. New Jersey : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
  41. Ohio : $500 max filing fee, 18 mo probate timeline (non-UPC)
  42. Oregon : $500 max filing fee, 12 mo probate timeline (non-UPC)
  43. South Carolina : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
  44. Tennessee : $500 max filing fee, 18 mo probate timeline (non-UPC)
  45. Michigan : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
  46. Minnesota : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
  47. North Carolina : $600 max filing fee, 18 mo probate timeline (non-UPC)
  48. Pennsylvania (highlighted above) : $700 max filing fee, 18 mo probate timeline (UPC-adopted)
  49. Maryland : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
  50. Massachusetts : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
  51. New York : $1,250 max filing fee, 24 mo probate timeline (non-UPC)

Federal Estate Tax Filings - Pennsylvania

IRS Statistics of Income data showing estate tax returns filed by Pennsylvania residents.

What changed: reported federal estate-tax returns increased by 11 from 260 in 2022 to 271 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.

Filing Year Returns Filed Gross Estate Net Tax Paid State Death Tax
2023 271 $7.9B $0.8B $205,901K
2022 260 $7.0B $0.8B $170,846K
2021 180 $5.8B $0.9B $169,738K

Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.

Pennsylvania no-levy shape: INHERIT-ONLY·HIGH-FEE·SOI-HEAVY

Pennsylvania's levy posture is inherit only with high fee probate fees. IRS SOI prints 271 federal returns here in the latest filing year, a heavy SOI footprint. Pennsylvania's common-law property rules keep each spouse's individually titled assets separate, so how property is titled still determines what passes through probate here. Beneficiaries separately face a state inheritance tax under Pennsylvania law.

IRS Statistics of Income data show 271 federal estate tax returns filed by Pennsylvania residents in filing year 2023, reporting $7.85 billion in combined gross estate value. Net federal estate tax paid totaled $0.77 billion that year. Multi-year SOI average: roughly 237 taxable filings/year. Effective federal rate on reported gross estates ≈ 12.0%.

Probate clock 9–18 mo · max filing $700 · corpus #48 of 51 · statutory attorney ≈ 4% · UPC 1972 · common law · small-estate track under $50,000.

States with similar estate-tax and probate profiles to Pennsylvania

Similar probate filing fee

Nearest states by maximum probate filing fee ($700 here).

Michigan $600 Minnesota $600 North Carolina $600 Alabama $500

Similar probate timeline

Nearest states by upper-bound probate duration (18 mo here).

Arkansas 18 mo California 18 mo Connecticut 18 mo District of Columbia 18 mo

Pennsylvania Estate Tax FAQs

Does Pennsylvania have an estate tax?

No. Pennsylvania does not have a state estate tax. Only the federal estate tax applies (a permanent $15M exemption per person from 2026). This makes Pennsylvania more favorable for estate planning compared to the 13 states that do impose a state estate tax. Probate attorney fees here follow a mid-range statutory schedule, on top of higher-than-average court filing fees.

Does Pennsylvania have an inheritance tax?

Yes. Pennsylvania has a state inheritance tax. PA inheritance tax: Spouse/charity: 0%. Children/grandchildren: 4.5%. Siblings: 12%. All others: 15%. No exemption — tax applies to entire inheritance. Only six states impose an inheritance tax, which is paid by beneficiaries rather than the estate itself.

How long does probate take in Pennsylvania?

Probate in Pennsylvania typically takes 9 to 18 months. Estates under $50,000 may qualify for a simplified small estate procedure, which is significantly faster.

How much does probate cost in Pennsylvania?

Court filing fees in Pennsylvania range from $140 to $700. Attorney fees are typically 4% of the estate value (statutory).

Where does Pennsylvania sit among states on probate filing fees?

According to PlainEstate's compiled state court fee schedules, Pennsylvania ranks #48 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.

Is Pennsylvania's probate timeline shorter or longer than most states?

Pennsylvania's upper-bound probate estimate of 18 months is shorter than 2% of the 51 states PlainEstate tracks (31 states have a shorter estimate, 1 have a longer one). A shorter upper bound means less exposure to worst-case delays, not a guarantee every estate closes that fast.

Can you avoid probate in Pennsylvania?

Yes. Common probate avoidance strategies in Pennsylvania include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Pennsylvania also offers a simplified process for small estates under $50,000.

What happened to the 2026 federal estate tax sunset, and how does it affect Pennsylvania residents?

The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Because Pennsylvania has no state estate tax, only the federal exemption applies, and the permanent $15,000,000 threshold means very few Pennsylvania estates owe federal estate tax.

How probate runs when Pennsylvania adds no state estate tax: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.

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Data sourced from official IRS Statistics of Income and state probate fee schedules. See our methodology for details. Retrieved and formatted by PlainEstate.

Notice a figure that looks out of date, such as a state changing its exemption or rate? Report it via the contact page and we'll verify it against the source and correct it, per our editorial policy.

Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.

Read our methodology - how this data is sourced, computed, and verified.

What to do with Pennsylvania's numbers

Every state page here answers one question: what does the tax layer look like. These are the next steps.

  • Pennsylvania levies no state estate tax, but the federal exemption still applies above the federal threshold; the federal history page tracks how that threshold has moved. Federal exemption history
  • A documented plan (will, trust, beneficiary designations) determines who actually inherits, regardless of which state or federal tax layer applies. Estate planning basics
  • Full corpus context: see the current gift-tax exclusion and lifetime exemption that interact with any state-level threshold. Gift tax explained

Figures are compiled from IRS Statistics of Income and state statutes; verify current thresholds with a qualified attorney before acting.