What to Do When Someone Dies in Pennsylvania
From Everendium · Last reviewed August 18, 2026
This guide covers Pennsylvania. Looking for another state? See all state guides.
Quick answer
Pennsylvania is one of the few states with an inheritance tax, with the rate depending on the beneficiary's relationship to the deceased (spouses are generally exempt, closer relatives generally pay a lower rate than more distant relatives or non-relatives). Probate begins at the county Register of Wills, and Pennsylvania offers a simplified process for settling small estates.
Pennsylvania’s most distinctive feature is its inheritance tax — a genuinely different structure from most states’ estate tax systems.
How do I get a death certificate in Pennsylvania?
Certified death certificates in Pennsylvania are issued through the Pennsylvania Department of Health Division of Vital Records. The funeral home typically handles ordering these on your behalf.
What makes Pennsylvania’s inheritance tax distinctive?
Unlike most states, Pennsylvania has a state inheritance tax rather than (or in addition to) an estate tax - an important distinction. Inheritance tax is based on the relationship between the beneficiary and the deceased, not simply the total value of the estate:
- Spouses are generally exempt
- Different rates generally apply for children and grandchildren versus siblings versus more distant relatives or unrelated beneficiaries
Because specific rates and rules can change, confirming current details with an accountant or the Pennsylvania Department of Revenue directly is the safest approach, rather than relying on a specific percentage from any single source.
Where does probate start in Pennsylvania?
Probate in Pennsylvania begins at the county Register of Wills office, in the county where the deceased lived - this office handles the initial filing of the will and formal appointment of the executor or administrator.
Is there a simplified process for small estates in Pennsylvania?
Yes - Pennsylvania allows a simplified petition process for settling small estates, generally consisting mainly of personal property below a specific value threshold, avoiding full formal administration. An attorney can confirm whether a specific estate qualifies, since thresholds are periodically adjusted.
Where can I get help?
- Pennsylvania Department of Health for death certificate questions
- Pennsylvania Department of Revenue for inheritance tax questions
- The county Register of Wills office for probate process questions
Pennsylvania law can change, and specific tax rates and thresholds are adjusted periodically. This is general educational information, not legal or tax advice — please consult a Pennsylvania-licensed attorney or accountant for guidance specific to your situation.
Sources
About this review
Everendium Editorial Team · last reviewed August 18, 2026.
Reviewed for general accuracy against publicly available Pennsylvania state guidance; this is not legal advice, and Pennsylvania law can change
Related glossary terms
Related reading
Make this easier for your family.
Record what you've just read in your Final Day Plan, then download it as a PDF. Nothing is stored online.