Pennsylvania Inheritance Tax Rates by Relationship: 0%, 4.5%, 12% and 15%
Pennsylvania sets the inheritance tax rate by the relationship between the person who died and the person inheriting. Same estate, same amount, different tax. Here is what each class pays, with a worked figure so the difference is obvious.
The rates
| Who inherits | Rate | Tax on $100,000 |
|---|---|---|
| Surviving spouse | 0% | $0 |
| Parent inheriting from a child aged 21 or under | 0% | $0 |
| Child aged 21 or under inheriting from a parent | 0% | $0 |
| Charity or government entity | 0% | $0 |
| Child over 21, grandchild, parent, other lineal heir | 4.5% | $4,500 |
| Brother or sister | 12% | $12,000 |
| Niece, nephew, cousin, friend, unmarried partner | 15% | $15,000 |
The 0% rate runs both ways between a parent and a young child: a child aged 21 or under inherits from a natural, adoptive or stepparent tax-free, and a parent inherits tax-free from a child who died aged 21 or under, for deaths after 31 December 2019. It does not extend to grandparents — a grandchild of any age is 4.5%.
The stepchild rule almost everyone gets wrong
Pennsylvania’s definition of a child is wider than people assume, and it includes stepchildren and adopted children. That means a stepchild is generally taxed at 4.5%, not 15%.
On a $200,000 share that is a difference of $21,000, decided entirely by a definition most families never look up.
Why the unmarried partner rate hurts
A partner of thirty years who never married is in the 15% class. A sibling you have not spoken to in twenty years is in the 12% class. The tax follows legal relationship, not closeness, and there is no argument to be made about fairness at the counter.
For unmarried couples this is the single strongest argument for deliberate planning rather than a simple will.
What the rate applies to
The rate is charged on the value of what that person receives, after allowable deductions. Which assets count is a separate question, covered in what is subject to Pennsylvania inheritance tax.
For deadlines and the wider picture see our guide to the Pennsylvania inheritance tax.
Talk it through
Most of what worries people here comes down to two questions: how much, and by when. Both are usually answerable quickly once someone has seen the actual assets.
Joseph F. Leeson III trained and practiced as a CPA before he practiced law — four years in tax accounting at an international public accounting firm and a large financial corporation. He holds a JD from Indiana University Maurer School of Law and an MBA in accounting from DeSales University, and was named to MSN’s Legal Powerlist: 2026’s Most Respected Lawyers.
This page explains general principles of Pennsylvania law and is not legal advice for your situation. Rates, thresholds and deadlines change. Please speak to us before acting on anything here.