Estate friendliness
2.7 /5
Composite of estate-tax presence, probate cost, UPC adoption, and timeline for Pennsylvania.
2026 data Public-data reference. official source
Pennsylvania Estate & Inheritance Tax
Open-data reference.
Estate tax rates, exemptions, and probate costs for Pennsylvania (PA)
2.7/5 Friendliness
0 Has Inheritance Tax
State Estate Tax
No State Estate Tax
Only federal estate tax applies ($13,990,000 exemption per person in 2025)
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 has adopted the Uniform Probate Code, which simplifies probate procedures and provides standardized rules for estate administration.
Property System
Community Property No (Common Law)
Pennsylvania follows common law (separate property) rules. Each spouse owns property individually unless jointly titled, which affects how assets pass through an estate.
Estate-tax exemption
None (federal only)
Only the federal $13.99M exemption applies in Pennsylvania.
Probate window
9-18 months
Filing-to-final-distribution range, varies with estate complexity & creditor claims.
Probate cost relative to estate value — Pennsylvania 40.0%
National median
Statutory attorney fee approximately 4% of estate value, plus filing fees.
Beneficiary structure
How decedent estates allocate across heirs — IRC § 2056 marital + § 2055 charitable deductions
Pennsylvania probate timeline
Phase share of typical filing-to-distribution window — 9–18 months
Federal Estate Tax Filings — Pennsylvania
IRS Statistics of Income data showing estate tax returns filed by Pennsylvania residents.
| 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.
What the Pennsylvania Estate Data Reveals
Pennsylvania imposes no state estate tax, so federal law under IRC § 2001 is the only estate-level levy that applies. With the federal exemption at $13,990,000 per decedent in 2025, the vast majority of Pennsylvania estates clear probate without owing estate tax at any level — though the scheduled 2026 sunset of the TCJA could cut that exemption roughly in half. Beneficiaries separately face a state inheritance tax; spouses are exempt, but distant relatives and unrelated heirs pay the highest rates under Pennsylvania law.
IRS Statistics of Income data show 271 federal estate tax returns filed by Pennsylvania residents in the most recent available year (filing year 2023), reporting $7.85 billion in combined gross estate value. Net federal estate tax paid totaled $0.77 billion that year. Across the multi-year IRS SOI series above, Pennsylvania averages roughly 237 taxable filings per year, with an effective federal rate on reported gross estates of about 12.0%.
Probate itself typically runs 9–18 months in Pennsylvania (roughly 14 months on average), with court filing fees of $140–$700. Attorney compensation is set by statute at approximately 4% of the estate, which is a material fixed cost even for uncontested estates. Pennsylvania does offer a simplified small-estate track for estates under $50,000, which most families use to bypass full formal probate. Because Pennsylvania has adopted the Uniform Probate Code (since 1972), procedures are broadly standardized across counties. As a common-law (separate property) state, Pennsylvania treats each spouse's holdings individually unless jointly titled, so titling choices drive what actually enters the probate estate.
Estimate Your Pennsylvania Estate Tax
Use our calculator to estimate estate tax liability in Pennsylvania and compare it to other states.
Calculate for PennsylvaniaPennsylvania Estate Tax FAQs
Does Pennsylvania have an estate tax?
No. Pennsylvania does not have a state estate tax. Only the federal estate tax applies (currently $13,990,000 exemption per person in 2025). This makes Pennsylvania more favorable for estate planning compared to the 13 states that do impose a state estate tax.
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).
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.
How will the 2026 federal estate tax sunset affect Pennsylvania residents?
The TCJA provisions are set to expire December 31, 2025, which would cut the federal exemption from $13,990,000 to approximately $7,000,000 per person. While Pennsylvania has no state estate tax, the lower federal exemption means more estates will owe federal estate tax. This makes 2025 a critical window for estate planning.
Related Guides
Related
Data sourced from official IRS Statistics of Income and state probate fee schedules. See our methodology for details. Retrieved and formatted by Kiznis Studio Editorial
Disclaimer: This information is provided for informational purposes only and does not constitute professional advice. Data is sourced from the IRS Statistics of Income. Consult a qualified professional before making decisions based on this data.
Read our methodology — how this data is sourced, computed, and verified.
All federal data sources used on this page
- IRS Statistics of Income (SOI) — Estate Tax — federal estate-tax return data and exemption tables. irs.gov/statistics/estate-tax
- IRS Form 706 Instructions — federal estate tax exemption + filing thresholds by year. irs.gov/forms-pubs/f706
- U.S. Census Bureau ACS — homeownership + household income for inheritance planning context. census.gov/programs-surveys/acs
- National Center for State Courts (NCSC) — state probate court statistics and filing data. ncsc.org
- FDIC Quarterly Banking Profile — context for trust-fund and inherited-asset data. fdic.gov/qbp
- U.S. Treasury Office of Tax Analysis — federal estate + inheritance tax policy analysis. treasury.gov/tax-policy
