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
- None
- State estate tax
- $15M
- Federal exemption applies
- Yes
- Inheritance tax (paid by heirs)
- 9–18 mo
- Typical probate timeline
The verdict
Pennsylvania levies an inheritance tax paid by beneficiaries, and probate typically takes about 14 months.
- 2.7/5
- Estate-friendliness score
- $15M
- Only the federal exemption applies
- 9–18 mo
- Probate timeline
- Yes
- State inheritance tax
Estate-friendliness blends tax presence, probate cost and timeline. Pennsylvania ranks ahead of 13 states on tax burden alone. On maximum probate filing fee, Pennsylvania sits #48 of 51 (lowest fee = #1).
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/.
State Estate Tax
Only federal estate tax applies (a permanent $15M exemption per person, 2026)
Inheritance Tax
PA inheritance tax: Spouse/charity: 0%. Children/grandchildren: 4.5%. Siblings: 12%. All others: 15%. No exemption — tax applies to entire inheritance.
Probate Costs
PA inheritance tax applies regardless of probate process
Probate Code
Pennsylvania adopted the Uniform Probate Code in 1972.
Property System
Pennsylvania follows common-law (separate property) rules.
Federal estate-tax returns filed - Pennsylvania
Returns filed by state residents, by IRS filing year
Pennsylvania probate timeline
Months from filing to distribution, minimum, typical, and maximum
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).
Similar probate timeline
Nearest states by upper-bound probate duration (18 mo here).
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.
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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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.