How Probate Works After a Death in Pennsylvania

Pennsylvania’s inheritance tax is genuinely distinctive - a real, often-surprising factor for families who assume all close relatives are treated the same.

Where does probate start?

Probate begins at the Register of Wills in the county where the deceased lived - an elected county-level official in each of Pennsylvania’s 67 counties, not a judge or court division. This office handles the initial filing of the will and appointment of the executor or administrator. Disputes are handled separately by Orphans’ Court.

What are Pennsylvania’s inheritance tax rates?

This is where Pennsylvania genuinely differs from most states. Rather than an estate tax based on total estate size, Pennsylvania taxes each beneficiary individually based on their relationship to the deceased:

• 0% — surviving spouse, and a parent inheriting from a child age 21 or younger
• 4.5% — children, grandchildren, parents, grandparents, and step-descendants (the “lineal” relatives)
• 12% — siblings, including half-siblings (a rate that surprises many families expecting siblings to qualify for the lower 4.5% rate)
• 15% — everyone else, including nieces, nephews, cousins, friends, and unmarried partners

There’s no minimum estate size - unlike an estate tax, this applies from the first dollar for non-exempt beneficiaries.

When is the inheritance tax return due?

The PA Inheritance Tax Return (REV-1500) is due nine months after the date of death. Paying in full within three months earns a 5% discount - worth knowing if the estate has the liquidity to pay early.

Does Pennsylvania have a separate state estate tax too?

No - Pennsylvania has no separate state estate tax - only the inheritance tax described above. The federal estate tax can still apply, but only to estates exceeding the federal exemption threshold, which is over $15 million as of 2026 - relevant to a very small share of estates.

Does every estate need full probate?

Not necessarily - see our companion piece on Pennsylvania’s small estate options for simplified alternatives available to smaller estates.

What should I do next?

Confirm each beneficiary’s exact relationship to the deceased before estimating what’s owed - the rate difference between a 4.5% lineal relative and a 12% sibling is significant, and easy to get wrong if the relationship isn’t precisely a “lineal” one. If the estate has the liquidity, consider paying within three months to capture the 5% discount.

Add this to your Final Day Plan: a clear list of who you’d want to inherit, and their exact relationship to you - Pennsylvania’s inheritance tax rate depends entirely on that relationship, and siblings specifically are taxed higher than most families expect.

Pennsylvania tax law can change, and specific circumstances vary considerably. This is general educational information, not legal or tax advice - consult a Pennsylvania-licensed attorney or accountant for guidance specific to your situation.