Inheritance Tax
SpouseExempt
Children & Lineal Heirs4.5%
Siblings12%
Other / Unrelated Heirs15%
Transfers from a child aged 21 or younger to a parent are exempt; certain agricultural property has special exemptions; 5% discount if paid within 3 months.
Official Source
Pennsylvania Department of Revenue / Tax Authority
Reference data only — not legal or tax advice. Estate and inheritance tax laws change frequently. Always verify current rules with a licensed estate attorney or CPA before filing. DataTactic is not responsible for filing decisions made based on this information.