Pennsylvania's inheritance tax for 2026 — paid by the person who inherits, at a rate set by their relationship to the person who died. Pick the relationship honestly; it is nearly the whole calculation.
Inheritance tax is assessed per beneficiary on what that person receives — a $1M estate split four ways is four separate calculations, and exemptions apply per person.
4.5% on $500,000 — Pennsylvania applies the flat class rate to the whole inheritance.
| Spouse (or parent inheriting from a minor child) | Exempt |
| Direct descendants & lineal heirs (children, grandchildren…) | 4.5% |
| Siblings | 12% |
| All other beneficiaries | 15% |
| Charities & exempt institutions | Exempt |
Pennsylvania’s is the oldest-style inheritance tax in the country: flat rates set purely by relationship, no graduation by amount, and no general per-beneficiary exemption (a separate $3,500 family exemption exists for close family). Jointly owned spousal property is exempt.
Source: the Pennsylvania revenue/statutory publications behind this family's research.
An estate tax is charged on the whole estate before distribution; an inheritance tax is charged to each beneficiary on their share, at rates set by kinship. Pennsylvania levies the inheritance form.
Source: as explained across this family's hub page.
Legally the beneficiary, though estates often settle it from the residue before distributing. The rate follows YOUR relationship to the decedent, not the estate's size.
It varies by state and asset type — several states in this family exempt life-insurance proceeds payable to named beneficiaries, and jointly held spousal property is generally exempt. The class table is the starting point, not the whole law.
Pennsylvania Inheritance Tax Calculator for 2026: what each beneficiary class actually pays. A Direct descendants & lineal heirs inheriting $500,000 owes $22,500. Rates and exemptions from the state's official publications.
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Pennsylvania's inheritance tax for 2026, class by class: pick the relationship and the amount, and see the tax that beneficiary owes.
Pennsylvania’s is the oldest-style inheritance tax in the country: flat rates set purely by relationship, no graduation by amount, and no general per-beneficiary exemption (a separate $3,500 family exemption exists for close family).
Spouses are exempt in every inheritance-tax state; the rates bite on more distant relatives and non-relatives.
Each beneficiary, on their share, at the rate for their relationship class.
No — spouses are fully exempt in all five inheritance-tax states.
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