Updated October 5, 2026. Quick answer: No. Pennsylvania has no estate tax for a person who dies in 2026. The Department of Revenue says that once the federal credit was discontinued, “there no longer is a basis for Pennsylvania estate tax”. Pennsylvania does impose a separate inheritance tax on heirs. The federal exclusion is $15,000,000 for 2026.
Pennsylvania Form PA-40, line by line: Pennsylvania Form PA-40 line 7.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: Pennsylvania promissory note.
Pennsylvania estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | Pennsylvania’s estate tax applied only to decedents dying before 2005; the federal credit it relied on was discontinued |
| State estate tax return | An estate that must file IRS Form 706 also files a copy with the Register of Wills of the county that granted letters, or directly with the Department of Revenue if no letters were granted in Pennsylvania; no state estate tax is due |
| State inheritance tax | Yes: Pennsylvania has an inheritance tax on heirs; see the Pennsylvania inheritance tax page |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Pennsylvania Department of Revenue; IRS Revenue Procedure 2025-32 |
Why Pennsylvania has no estate tax
The Department’s estate tax publication (REV-229) explains that Pennsylvania’s estate tax operated only where the decedent died before 2005 and the Pennsylvania inheritance tax paid was less than the maximum federal credit. Section 9145 of the Inheritance and Estate Tax Act (72 P.S. section 9145) remains in effect, and the Department says an estate required to file IRS Form 706 must also file a copy with the Register of Wills for the county that granted letters, or directly with the Department of Revenue if no letters were granted in Pennsylvania.
Does Pennsylvania have an inheritance tax?
The Department’s Inheritance Tax page says “Inheritance tax is imposed as a percentage of the value” of a decedent’s estate passing to beneficiaries, with rates of 0, 4.5, 12 or 15 percent depending on the heir’s relationship to the decedent.
CMG’s Pennsylvania inheritance tax page covers the beneficiary side.
What applies to a Pennsylvania estate instead
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”.
An estate of $3,000,000 in Pennsylvania owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Pennsylvania probate cost. Retirement accounts: how Pennsylvania taxes 401(k) and IRA withdrawals.
Common mistakes
- Treating the end of Pennsylvania’s estate tax as the end of Pennsylvania death taxes; the inheritance tax still applies to many heirs.
- Assuming the state answer settles the federal one, or the answer for property held in another state.
Related: estate tax by state, inheritance tax by state, and probate cost by state.
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Answer againSources
- PA Estate Tax General Information (REV-229): https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/inheritancetax/documents/rev-229.pdf
- Inheritance Tax: https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.