The Pennsylvania Inheritance Tax law was changed effective July 1, 2000. The tax rate for certain persons who died on or after that date was changed although the tax rate for many persons stayed the same as it had been. In addition, certain transfers were added to the zero tax bracket. We have set forth a table with the current tax rates.
Pennsylvania Inheritance Tax Rates
Table For Persons Who Died on or after July 1, 2000
If Pennsylvania Inheritance Tax Law applies, then a gift by will or under the intestate laws to the following persons carries with it Pennsylvania Inheritance Tax at the indicated rates: [See note below]
|
Relation |
Tax Rate |
|
Relation |
Tax Rate |
|
|
|
|
|
|
|
Wife |
-0- |
|
Father from child over age 21 |
4.5% |
|
Husband |
-0- |
|
Mother from child over age 21 |
4.5% |
|
Child |
4.5% |
|
Father from child age 21 or younger |
0% |
|
Step Child |
4.5% |
|
Mother from child age 21 or younger |
0% |
|
|
|
|
Adopted Child |
4.5% |
|
|
|
|
|
|
|
Grandchild |
4.5% |
|
Grandparent |
4.5% |
|
|
|
|
|
|
|
Brother |
12% |
|
Sister |
12% |
|
Half-Brother |
12% |
|
Half-Sister |
12% |
|
Friend |
15% |
|
Aunt |
15% |
|
Stranger |
15% |
|
Uncle |
15% |
|
|
|
|
Cousin |
15% |
|
Daughter-in-law |
4.5% |
|
Distant Relative |
15% |
|
Son-in-law |
4.5% |
|
|
|
|
Spouse of Stepchild |
4.5% |
|
Qualified Charity |
-0- |
|
Widow or Widower of Child |
4.5% |
|
Qualified Educational Institution |
-0- |
|
|
|
|
Qualified Religious Organization |
-0- |
|
|
|
|
|
|
|
Note: This chart and its contents are for informational purposes only and do not constitute legal advice. The particular circumstances may affect a person's classification and thus his or her tax rates. You should consult an attorney to determine if Pennsylvania Inheritance Tax Law applies and whether the normal tax rates apply to your particular situation before acting on any information contained in this Table. |