Pennsylvania
Estate law, probate process, and inheritance rules for Pennsylvania — in plain language.
2–4% of estate value
Petition for settlement of small estate (20 Pa.C.S. §3102)
Spouse: 0%. Lineal descendants/parents: 4.5%. Siblings: 12%. Other: 15%.
Elective share: 1/3 of augmented estate (20 Pa.C.S. §2203)
Spouse + children of marriage: spouse takes first $30K + 1/2 of remainder; children share remainder.
- ✓Must be 18+ and of sound mind
- ✓May be required to post bond unless will waives it
- ✓Must file inventory of estate assets
- ✓Must give notice to creditors per statute
- ⏱Inheritance tax return: 9 months after death (PA REV-1500)
- ⏱5% inheritance tax discount if paid within 3 months
- ⏱Inventory: within 1 month of letters
- ⚠Inheritance tax catches sibling-to-sibling transfers at 12% and unrelated at 15%
- ⚠Gift made within 1 year of death may be subject to inheritance tax
- ⚠No state estate tax, but inheritance tax can be substantial for non-direct heirs
- →Pay inheritance tax within 3 months to capture 5% discount
- →Direct-line beneficiaries (spouse, children) face only 4.5% tax max
- →Joint tenancy WROS does not avoid inheritance tax in PA — it's still a transfer
- Title 20 Pa.C.S. (Decedents, Estates, and Fiduciaries)
- 72 P.S. §9101-9196 (Inheritance Tax)
Statute references are for orientation only. Verify current text with your state legislature's website. Not legal advice — consult an attorney licensed in Pennsylvania.
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