Pennsylvania Inheritance Laws In 2026: Your Family's Guide To Getting Assets After Death

Most people have no idea how Pennsylvania’s inheritance laws work. And honestly, that’s totally fine—until someone in your family passes away. Then it becomes super important. Here’s the thing: whether you get money or property from a loved one depends on Pennsylvania’s specific rules. Let’s break down exactly what you need to know.

What Is an Inheritance, Anyway?

Think of an inheritance this way. When someone dies, they leave behind property, money, a house, a car, jewelry—basically anything of value. An inheritance is the stuff that passes to the people they leave behind. In Pennsylvania, figuring out who gets what is based on state law. It’s like the government steps in and says, “Here’s how this works.”

Sound complicated? It’s actually more straightforward than you might think.

When There’s No Will (Intestate Succession)

Okay, pause. This is important. When someone dies without a will, Pennsylvania law kicks in to decide who gets what. The fancy term is “intestate succession.” Basically, the state has a strict order of who inherits.

Here’s how it works. The spouse comes first. Then children. Then parents. Then siblings. If none of those people exist, the state looks further back in the family tree.

The Spouse Gets Priority

If you’re married and die without a will, your spouse inherits a lot. How much depends on whether you have kids or living parents.

Here’s the real breakdown. If you have no children and no living parents, your spouse gets 100% of everything. All of it. Done.

But if you have kids with your spouse, here’s where it gets interesting. Your spouse gets the first $30,000 of the estate. Then your spouse gets half of what’s left. Your kids split the other half. So if you died with a $100,000 estate (after debts and costs), your spouse would get $30,000 plus half of the remaining $70,000, which is another $35,000. Total: $65,000. Your kids would split the other $35,000 between them.

Wondering if this applies to you? Let me give you another example.

Let’s say you have kids from a previous marriage and you’re married now. You and your current spouse have no kids together. When you die, your current spouse gets half. Your kids from before get the other half. This happens even if your current spouse raised them. The law looks at blood relationships first.

What If You’re Not Married?

No spouse? Then your kids inherit first. They split everything equally among themselves. If you have no kids, your parents get it. If your parents already passed away, your siblings inherit. It keeps moving down the line.

No living relatives at all? The state of Pennsylvania gets your estate. Seriously. It’s called “escheat,” and it doesn’t happen often, but it’s real.

Special Rules to Know

Here’s where it gets interesting. You have to survive the person who died by at least five days. I know it sounds weird, but there’s a reason. Let’s say you and your brother are in a car accident. He dies a few hours before you do. Because your brother didn’t survive you by five days, his estate can’t inherit from yours. The law wants to make sure everyone was actually alive long enough.

Here’s another one. Adopted children count as biological children. Half-siblings count the same as full siblings. A child born after you die (if you got someone pregnant before you passed away) has the same rights as a child born while you were alive. Pretty fair, right?

When There IS a Will

Having a will totally changes things. A will lets you decide who gets what, instead of letting Pennsylvania decide.

But wait, there’s a catch. Pennsylvania has strong protections for spouses. Even if your will says your spouse gets nothing, they can claim what’s called an “elective share.” This means they can take one-third of your estate, regardless of what the will says. Pretty solid protection, honestly.

Understanding Pennsylvania’s Inheritance Tax

Now here’s the important part. Even if you inherit something, you might owe inheritance tax. Don’t confuse this with federal estate tax—they’re different things. Pennsylvania has its own state inheritance tax.

This is where it gets crucial. Pennsylvania is one of only six states in the entire country that still has an inheritance tax. It’s a real thing, and it matters.

How Much Will You Pay?

The tax amount depends on your relationship to the person who died. Here are the rates:

Spouses pay 0%. Seriously. Nothing. If you inherit from your spouse, you owe zero inheritance tax. Same thing if you’re a parent inheriting from a child who was 21 or younger. Zero percent.

Direct descendants (kids, grandkids, parents) pay 4.5%. So if your parent died and left you $100,000, you’d owe $4,500 in Pennsylvania inheritance tax. That $100,000 would drop to $95,500 in your pocket after taxes.

Siblings pay 12%. So if your brother left you $100,000, you’d owe $12,000 in taxes. You’d keep $88,000.

Everyone else (nieces, nephews, cousins, friends) pays 15%. That’s the highest rate. A $100,000 inheritance would cost you $15,000 in taxes, leaving you with $85,000.

Stay with me here. There’s good news coming.

The $100,000 Break

Pennsylvania recently created a major tax break. Get this: the first $100,000 you inherit is exempt from Pennsylvania inheritance tax, no matter who left it to you or your relationship to them. This is separate from federal taxes, so it’s a real savings.

Here’s an example. Let’s say your cousin—who’s not close family—leaves you $150,000. Normally, cousins pay 15%, so you’d owe $22,500. But with the $100,000 exemption, you only owe tax on the remaining $50,000. That’s $7,500 in taxes. You keep $142,500 instead of $127,500. That exemption just saved you $15,000.

Pretty cool, right?

More Tax Breaks You Should Know About

There are other exemptions too. Life insurance payable to a named beneficiary? Totally exempt. Gifts made more than one year before death? Exempt. Property owned jointly by spouses? Exempt from inheritance tax.

Here’s another one. If a parent gets an inheritance from a child who died before reaching 21, there’s no inheritance tax. Zero.

And get this. If you pay your inheritance tax within three months of the death, you get a 5% discount. So on that $7,500 tax bill from before, you’d pay only $7,125. It pays to be quick.

When You’re Inheritance Tax Due

The inheritance tax return must be filed within nine months of the person’s death. That might sound like a long time, but it goes fast. Families are dealing with grief, funeral arrangements, and paperwork all at once. Good executors start working on this right away.

Special Circumstances and Exemptions

Okay, there are some other situations worth mentioning. These don’t apply to everyone, but they might apply to you.

Family Farms and Businesses

If the person who died owned a family farm or family-owned business, there might be special tax breaks. The state wants to keep family farms and businesses in the family. So there are reduced taxes on transfers to qualified beneficiaries who will keep running the farm or business. Same thing if property qualifies as agricultural property.

This one’s probably the most important rule many people miss. If your family owns a farm or business, talk to an estate lawyer about these exemptions. They can save serious money.

Military Members

Here’s a relatively new rule. If someone dies while on active military duty, or from an injury or illness related to that service, property passing from their estate is exempt from Pennsylvania inheritance tax. It’s a way the state honors military service. The rule started in 2022 and applies to deaths on or after September 6, 2022.

Coming Changes to Tax Rates

This one’s interesting. Legislators are trying to reduce Pennsylvania’s inheritance tax. There are proposed bills that would gradually lower rates. For example, the tax on transfers to siblings might eventually be phased out over seven years. The rate on direct descendants might drop from 4.5% to 4.25% for deaths after July 1, 2025. These changes are happening, but gradually.

Not sure what this means for your situation? Check the Pennsylvania Department of Revenue website for the most current rates.

What About Probate?

Hold on, we need to talk about probate. It’s not as scary as it sounds.

Probate is the legal process of distributing someone’s estate. If the estate is over $50,000 (not counting real estate like a home), it goes through probate court. If it’s under $50,000, it can avoid probate and use a simpler process called a “small estate.”

Going through probate court means a judge oversees the whole thing. It makes sure the will is valid, taxes are paid, debts are settled, and assets go to the right people. It’s slower than just handing things out, but it’s official and organized.

Here’s the process, basically. First, someone files paperwork with the Register of Wills in the county where the person lived when they died. If there’s a will, the executor (the person named to run the estate) gets appointed. If there’s no will, the court appoints an administrator. Then the executor or administrator inventories all the assets, pays debts and taxes, and distributes what’s left to the heirs.

It usually takes several months, sometimes longer.

How to Handle Your Own Estate Planning

Honestly, this is the part most people should focus on. You can avoid so much confusion by planning ahead.

Here’s what to do. First, make a will. Seriously, do this. A will lets you decide who gets your stuff instead of letting Pennsylvania decide for you. You can name guardians for your kids. You can leave money to charity. You have control.

Next, think about your property ownership. Owning property jointly with your spouse means it automatically goes to them when you die—no inheritance tax, no probate needed. That’s powerful.

Consider creating a trust. Trusts can help you avoid probate, reduce taxes, and control how money gets distributed to your heirs. They sound complicated, but they’re actually really useful.

And please, update your beneficiary designations on retirement accounts and life insurance. Those don’t go through probate or your will—they go directly to whoever you name. If your designation says your ex-spouse gets it and you’re not married anymore, that’s a problem.

Talk to an estate planning lawyer. Yes, it costs something upfront. But it saves your family thousands of dollars and huge headaches later.

Frequently Asked Questions

Do I pay inheritance tax if I inherit less than $100,000?

No. Pennsylvania exempts the first $100,000 you inherit from inheritance tax, regardless of your relationship to the person who died. If you inherit $50,000, you owe zero inheritance tax. If you inherit $150,000, you only owe tax on the $50,000 over the exemption.

What if someone died without a will and I’m the closest relative, but I live in another state?

You can inherit and the same rules apply. Living out of state doesn’t change anything. You’d still owe Pennsylvania inheritance tax on property located in Pennsylvania. You might also owe taxes in whatever state you live in.

Do grandchildren inherit if their parent (the deceased’s child) already passed away?

Yes. This is called “representation.” If your parent died before your grandparent, you inherit the share your parent would have gotten. So if your grandparent’s will said they wanted their children to split the estate equally, and one of those children (your parent) already died, you split your parent’s share with your siblings.

Can someone who’s not a U.S. citizen inherit in Pennsylvania?

Yes. Immigration status doesn’t matter for Pennsylvania inheritance law. Documented or undocumented immigrants can inherit just like anyone else. It’s actually a point of fairness in the law.

What happens if someone murdered the person to inherit?

Pennsylvania has a “slayer rule.” If you “unlawfully and willfully” kill someone to inherit from them, you get nothing. You lose all inheritance rights. The law sees murder as a disqualification.

Final Thoughts

Pennsylvania’s inheritance laws try to be fair. The system prioritizes family—spouses first, then children, then parents, then siblings. The inheritance tax rates are based on how close you were to the person. And the state gives breaks for life insurance, jointly owned property, and farms.

But honestly? The best thing you can do is plan ahead. Make a will. Own property wisely. Update your beneficiaries. Talk to a lawyer if your situation is complicated. It sounds like extra work, but it’s actually the easiest, cheapest thing you can do to protect your family.

Now you know the basics. Stay informed, make smart choices, and when in doubt, ask an estate planning attorney. They can explain your specific situation way better than any article can.