PA Inheritance Tax Calculator: Deadlines & Discount

Use this free calculator to estimate Pennsylvania inheritance-tax filing and discount dates, and optionally illustrate tax on a specified already-determined taxable transfer. No names, Social Security numbers, or estate records are requested or transmitted.

Enter a date of death and optional taxable transfer

How Pennsylvania inheritance tax rates work

Charitable, government, agricultural, military, and other statutory exclusions or exemptions may apply. Specific transfers between parents and children age 21 or younger can qualify for 0% rates; the four categories above are only a starting point. Multiple beneficiaries may be taxed at different rates.

Example: Pennsylvania inheritance tax on $100,000

Assume that a $100,000 transfer has already been determined to be fully taxable at the 4.5% lineal rate. The simplified tax illustration is $4,500. If the full $4,500 qualifies for the 5% early-payment discount, the illustrative discount is $225 and the corresponding payment is $4,275. A full REV-1500 calculation can be more complicated because of deductions, exemptions, allocation among beneficiaries, prior payments, and other issues.

What if the three-month date falls on a weekend or holiday?

This tool displays calendar-month anniversary dates, not an authoritative legal determination of weekend, holiday, or filing-relief rules. Confirm the deadline with the Pennsylvania Department of Revenue and the relevant county Register of Wills. If the day does not exist in a target month (for example, a death on the 31st), the tool displays the last calendar day of the target month as a planning approximation that must be confirmed.

Do I need to file a return to make an early payment?

The Department of Revenue instructions permit a qualifying prepayment at the appropriate Register of Wills before the REV-1500 has been filed. The filing and payment processes are related but have different timing consequences.