Pennsylvania Inheritance Tax
Pennsylvania Inheritance Tax Guide:

Pennsylvania Inheritance Tax Calculator Pennsylvania Inheritance Tax Calculator

Pennsylvania Inheritance Tax Calculator

Pennsylvania Inheritance Tax — Calculator

Last updated: 24 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)

Pennsylvania Inheritance Tax — Calculator

Fast, per-beneficiary estimator. It applies Pennsylvania’s rate classes (0% spouse/charity, 4.5% lineal, 12% siblings, 15% others) and the 5% early-payment discount (payments made within 3 months of death). Use alongside our Forms & Deadlines, Nonresident Guide, and Planning pages.

Heads-up. This is an educational tool. Actual filings depend on situs, deductions, exemptions (e.g., family farm/family-owned business), prior transfers, joint property titling, and county-level procedures. For filing, use the REV-1500 series with the appropriate Register of Wills; returns are generally due in 9 months. A 5% discount applies to tax paid within 3 months of death.

Pennsylvania Inheritance Tax — Quick Calculator (per beneficiary)

Instant calculation as you type. Educational tool; actual returns consider situs, deductions, exemptions (agricultural/family-owned business), prior transfers, and joint property.

1) Beneficiary & share

2) Options

If “situs non-taxable” is checked, tax = $0. The 5% discount applies only to amounts actually paid within 3 months.

3) Results

Class / rate used
Spouse — 0%
Estimated inheritance tax
$0
After 5% discount (if selected)
$0
Filing/payment: return is due within 9 months; payments within 3 months may qualify for a 5% discount. File REV-1500 with the appropriate county Register of Wills (or as directed for nonresidents).

How to use the calculator

1) Pick the beneficiary class
Choose the relationship that applies to the recipient of the bequest. PA rates are set by class: 0% spouse/charity (and a parent receiving from a child ≤21), 4.5% lineal heirs, 12% siblings, 15% others.
2) Enter the distributive share
Type the dollar amount that beneficiary is receiving (specific bequest or their portion of the residuary).
3) Apply special options
Situs non-taxable covers common nonresident cases (e.g., intangibles of a nonresident). The 5% discount applies to tax actually paid within 3 months of death.
4) Read the outputs
Estimated inheritance tax shows class-based tax on this share. After 5% discount shows the reduced amount if you tick the discount option.

Tips & limitations

  • This tool is per beneficiary. For a full return, repeat per recipient and incorporate deductions/expenses as the county and DOR instructions require.
  • Situs matters for nonresidents: PA generally taxes PA real property and tangibles; most intangibles of nonresidents are outside scope unless a PA business situs exists.
  • Consider family farm and family-owned business relief when eligible; these can materially reduce tax.
  • You may secure the 5% discount with an estimated payment within 3 months and reconcile at filing.
  • Coordinate with probate: inventory values, appraisals, and deduction approvals (commissions, attorney fees) affect the final liability.

This page is not legal or tax advice. Use the current REV-1500 forms and county procedures for the year of death.

Related pages: Forms & Deadlines · Nonresident Guide · Planning · Cases