PA Inheritance Tax Act

Pennsylvania Tax Calculators

Pennsylvania imposes an inheritance tax (one of six US jurisdictions) keyed to beneficiary relationship: 0% / 4.5% / 12% / 15%. Filing mechanics, 5% early-pay discount, family exemption.

Anchored to: 72 P.S. §§ 9101-9196

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72 P.S. §§ 9101–9196 (Pennsylvania Inheritance and Estate Tax Act)

Pennsylvania Inheritance Tax Calculator

Estimate Pennsylvania inheritance tax under 72 P.S. §§ 9101–9196 (the Inheritance and Estate Tax Act) and 61 Pa. Code Chapter 91. Pennsylvania is one of six US jurisdictions that imposes an inheritance tax rather than (or in addition to) an estate tax — the rate is keyed to each beneficiary's relationship to the decedent, not to the size of the estate. Computes the 4-tier rate schedule under § 9116: 0% for a surviving spouse or charitable/educational/governmental recipient, 4.5% for lineal heirs (children, grandchildren, parents from an adult-child decedent), 12% for siblings (full or half), and 15% for collateral heirs (nieces, nephews, cousins, friends, unrelated). Surfaces the 5% early-payment discount under § 9143 (paid within 3 months of date of death), the $3,500 family exemption under § 9111(p), the deductions under § 9127 (funeral, administration, debts, last medical), and the 9-month REV-1500 filing deadline under § 9136.

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Pennsylvania Inheritance Tax Calculator
Estimate Pennsylvania inheritance tax under 72 P.S. §§ 9101–9196 (the Inheritance and Estate Tax Act) and 61 Pa. Code Chapter 91. Pennsylvania is one of six US jurisdictions that imposes an inheritance tax rather than (or in addition to) an estate tax — the rate is keyed to each beneficiary's relationship to the decedent, not to the size of the estate. Computes the 4-tier rate schedule under § 9116: 0% for a surviving spouse or charitable/educational/governmental recipient, 4.5% for lineal heirs (children, grandchildren, parents from an adult-child decedent), 12% for siblings (full or half), and 15% for collateral heirs (nieces, nephews, cousins, friends, unrelated). Surfaces the 5% early-payment discount under § 9143 (paid within 3 months of date of death), the $3,500 family exemption under § 9111(p), the deductions under § 9127 (funeral, administration, debts, last medical), and the 9-month REV-1500 filing deadline under § 9136.

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Pennsylvania Inheritance Tax Calculator
Estimate Pennsylvania inheritance tax under 72 P.S. §§ 9101–9196 (the Inheritance and Estate Tax Act) and 61 Pa. Code Chapter 91. Pennsylvania is one of six US jurisdictions that imposes an inheritance tax rather than (or in addition to) an estate tax — the rate is keyed to each beneficiary's relationship to the decedent, not to the size of the estate. Computes the 4-tier rate schedule under § 9116: 0% for a surviving spouse or charitable/educational/governmental recipient, 4.5% for lineal heirs (children, grandchildren, parents from an adult-child decedent), 12% for siblings (full or half), and 15% for collateral heirs (nieces, nephews, cousins, friends, unrelated). Surfaces the 5% early-payment discount under § 9143 (paid within 3 months of date of death), the $3,500 family exemption under § 9111(p), the deductions under § 9127 (funeral, administration, debts, last medical), and the 9-month REV-1500 filing deadline under § 9136.

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Pennsylvania Inheritance Tax Calculator
Estimate Pennsylvania inheritance tax under 72 P.S. §§ 9101–9196 (the Inheritance and Estate Tax Act) and 61 Pa. Code Chapter 91. Pennsylvania is one of six US jurisdictions that imposes an inheritance tax rather than (or in addition to) an estate tax — the rate is keyed to each beneficiary's relationship to the decedent, not to the size of the estate. Computes the 4-tier rate schedule under § 9116: 0% for a surviving spouse or charitable/educational/governmental recipient, 4.5% for lineal heirs (children, grandchildren, parents from an adult-child decedent), 12% for siblings (full or half), and 15% for collateral heirs (nieces, nephews, cousins, friends, unrelated). Surfaces the 5% early-payment discount under § 9143 (paid within 3 months of date of death), the $3,500 family exemption under § 9111(p), the deductions under § 9127 (funeral, administration, debts, last medical), and the 9-month REV-1500 filing deadline under § 9136.

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