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Educational content only. Not legal, financial, tax, or medical advice. Plan Your Passing is not a law firm and no attorney-client relationship is created here. Estate, probate, tax, and inheritance laws differ by country, state, and county. You are responsible for confirming what applies to you. Always consult a licensed attorney in your jurisdiction before acting on anything you read or generate on this site.

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PA · Philadelphia County · Family estate-planning guide

Estate planning in Philadelphia, PA

Pennsylvania inheritance tax is paid by the beneficiary — 4.5% for children, 12% for siblings, 15% for unrelated heirs.

Why this matters in Philadelphia

The local angle

Pennsylvania is one of 6 states with inheritance tax (paid by the recipient, not the estate). Rates depend on the beneficiary's relationship: 0% to surviving spouse, 4.5% to children/lineal heirs, 12% to siblings, 15% to non-relatives. That math changes who you might name in a will if you have substantial assets.

Local nuance

PA inheritance tax must be filed within 9 months of death; a 5% discount applies if paid within 3 months. Philadelphia's Orphans' Court handles probate and is generally efficient.

Top concerns for Philadelphia families

  • PA inheritance tax (4.5%/12%/15% by relationship)
  • 9-month inheritance tax filing window
  • Pre-payment 5% discount strategy
  • Sibling distributions and tax math

Pennsylvania state law

At a glance

Philadelphia estate work is governed by Pennsylvania state law. Here's what every family should know.

Probate timeline
9–18 months typical

2–4% of estate value

Small estate
Under $50,000 (personal property only)

Petition for settlement of small estate (20 Pa.C.S. §3102)

Estate / inheritance tax
No estate tax

Inheritance tax: Spouse: 0%. Lineal descendants/parents: 4.5%. Siblings: 12%. Other: 15%.

Spousal rights

Elective share: 1/3 of augmented estate (20 Pa.C.S. §2203)

Common pitfalls

  • 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

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