Register of Wills and Clerk of the Orphans' Court

Pennsylvania Inheritance Tax Rates

For Decedents Dying On or After July 1, 2000

Spouse 0% Note: Transfers to a common-law spouse will be taxed at 15% if the common-law marriage was contracted after January 1, 2005 or if contracted prior to that date proper documentation cannot be provided
Estate of Minor Child Under Age 22 Passing to Parents 0% Estate passes to natural parent, adoptive parent or step-parent at 0% if decedent was not married and/or had no children
Lineal/Class A 4.5% Parents, grandparents, children, grandchildren, legally adopted children, legally adopted grandchildren, stepchildren, step grandchildren, non remarried son-in-law and daughter-in-law
Sibling 12% Brother, half-brother, sister, half-sister must have one parent in common with decedent, either by blood or legal adoption
Collateral/Class B 15% All others including but not limited to: Aunt, uncle, niece, nephews, cousin, stepparent if decedent is over age 21, stepgrandparent, stepsibling, friend, pet, organizations not defined as charitable

* When the transfer is to a husband and wife with right of survivorship, the lower tax rate shall be applied.

Please contact the Inheritance Tax Division at 717-787-8327 with your Inheritance Tax questions. You may also visit the e-Services Center at www.doreservices.state.pa.us.