2019 Key Pennsylvania Figures -
Pennsylvania Inheritance Tax Rates:
Transfers between spouses - 0% (jointly held property between spouses is not subject to tax).
Transfers from child 21 or under to parent - 0%.
Transfers to direct descendants or lineal heirs - 4.5%.
Transfers to siblings - 12%.
All other transfers - 15% (except exempt organizations and government entities exempt from tax).
Please see full Rate List below for more information.