Pennsylvania Inheritance Tax Rates

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, 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%

Same Sex Spouse

-0-

 

Father from child age 21 or younger

0%

Child

 4.5%

 

Mother from child age 21 or younger

0%

Step Child 

 4.5%

 

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-

 

 

 

 

 

Copyright 2014  Marc H. Jaffe

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 if the normal tax rates apply to your particular situation before acting on any information contained in this Table.