What to Do When Someone Dies in Pennsylvania
Reviewed by Everendium Editorial Team · Last reviewed August 18, 2026
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.
Death certificates
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.
Pennsylvania’s inheritance tax
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 probate starts
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.
Simplified process for small estates
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 to 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.
Frequently asked questions
How do I get a death certificate in Pennsylvania?+
The funeral home typically orders certified copies through the Pennsylvania Department of Health Division of Vital Records on your behalf, as part of their standard process.
What makes Pennsylvania's inheritance tax distinctive?+
Pennsylvania is one of only a handful of states with a state inheritance tax, which is different from an estate tax — it's based on the relationship between the beneficiary and the deceased, rather than the total size of the estate. Spouses are generally exempt, with different rates generally applying to children, siblings, and more distant relatives or non-relatives. An accountant or attorney can confirm current specifics.
Where does probate start in Pennsylvania?+
Probate begins at the county Register of Wills office in the county where the deceased lived, which handles the initial filing of the will and 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 consisting mainly of personal property below a certain value, without full formal administration. An attorney can confirm whether a specific estate qualifies.
Sources
Related glossary terms
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