PA inheritance tax on a Main Line home is set by who inherits it: a $3M house costs $0 left to a spouse, $135,000 to a child and $360,000 to a sibling. Decide where that cash comes from before you touch the deed, since a house can't be sold by the slice and a deed change may not cut the bill. If the heir plans to sell, the PA capital gains rules on an inherited home are the next page to read.
You own a home on the Main Line, or you've inherited one, and you want to know what Pennsylvania will charge, when it's due and whether a deed change would help.
PA inheritance tax at a glance
| Spouse | 0% |
|---|---|
| Parent inheriting from a child aged 21 or younger | 0% |
| Child, grandchild and other lineal heirs | 4.5% |
| Sibling | 12% |
| Other heirs | 15% |
| Charities and exempt institutions | Exempt |
| Discount | 5% if paid within three months of death |
| Delinquent | After nine months |
PA inheritance tax rates by heir on a Main Line home
The rate runs from 0% to 15% depending on who gets the house, so name that person first and price the tax second. The table runs each rate on Zillow's typical home value for each ZIP (September 2026) and on three round prices.
| Home value | Spouse 0% | Child 4.5% | Sibling 12% | Other heir 15% |
|---|---|---|---|---|
| Wynnewood 19096: $819,197 | $0 | $36,864 | $98,304 | $122,880 |
| Wayne 19087: $833,507 | $0 | $37,508 | $100,021 | $125,026 |
| Bryn Mawr 19010: $923,610 | $0 | $41,562 | $110,833 | $138,542 |
| Haverford 19041: $1,167,168 | $0 | $52,523 | $140,060 | $175,075 |
| Villanova 19085: $1,611,051 | $0 | $72,497 | $193,326 | $241,658 |
| Gladwyne 19035: $1,625,035 | $0 | $73,127 | $195,004 | $243,755 |
| $2M | $0 | $90,000 | $240,000 | $300,000 |
| $3M | $0 | $135,000 | $360,000 | $450,000 |
| $5M | $0 | $225,000 | $600,000 | $750,000 |
These run on the full home value, before deductions and debts. A typical value is the middle of a ZIP's market, not its top.
Spouse: 0% inheritance tax
A spouse pays nothing, and Revenue also exempts property the two of you own jointly. The catch comes at the second death, when the same house goes to the next heir at that heir's rate.
Child or grandchild: 4.5% inheritance tax
Direct descendants and other lineal heirs pay 4.5%. On a typical Gladwyne home it adds $73,127.
Sibling: 12% inheritance tax
A sibling pays 12%, nearly three times a child's rate on the same house. Without a cash plan, expect to sell or borrow against the home. On a $2M home it adds $240,000.
Other heirs: 15% inheritance tax
Anyone outside the groups above pays 15%, the top rate. Check how Revenue classes the person before you assume, since the list turns on legal relationship. On a $3M home it adds $450,000.
Parent inheriting from a child: 0% inheritance tax
A parent inheriting from a child aged 21 or younger pays 0%. Past that age, ask counsel which rate applies.
Charities and exempt institutions under inheritance tax
Revenue exempts charities and exempt institutions. Each $1M that would have gone to a sibling and goes to a charity instead takes $120,000 off the bill.
How to pay PA inheritance tax on a Main Line house
You pay from whatever cash the estate can reach, or from a sale or loan, because the tax is due at death and a house doesn't turn into money quickly.
Three-month inheritance tax discount
Revenue takes 5% off if you pay within three months of the death. On a $3M home left to a child, that takes $135,000 to $128,250, a saving of $6,750.
Nine-month inheritance tax deadline
The tax becomes delinquent after nine months, and a sale has to close inside that window to fund it. The Main Line home selling page covers what a sale takes, and Reid can pull recent sales on your road as a starting point.
Inheritance tax when two heirs share a house
When a home goes to two heirs at different rates, each share carries its own tax. Here's a $3M home left half to a child and half to a sibling:
| Share | Value | Rate | Tax |
|---|---|---|---|
| Child | $1,500,000 | 4.5% | $67,500 |
| Sibling | $1,500,000 | 12% | $180,000 |
| Total | $3,000,000 | $247,500 | |
| Total paid within three months | less 5% | $235,125 |
The sibling's share carries almost three quarters of that bill on the same half of the house. Ask your attorney who bears the tax under the will, because the answer decides whether the child ends up funding the sibling's rate.
Does Pennsylvania have an estate tax?
Pennsylvania levies an inheritance tax, charged on what each heir receives, and that's the only death tax Revenue's page describes. The page doesn't state outright that no separate state estate tax exists, so have counsel confirm it for your estate.
Federal estate tax exclusion for 2026
The IRS sets the basic exclusion at $15,000,000 for 2026, so add up the whole estate. A $5M house uses a third of it. Below the line the federal step adds $0, and the Pennsylvania inheritance tax still applies.
Can I add my child to my deed to avoid PA inheritance tax?
You might reduce the tax that way, but don't sign on the strength of this page. Revenue's inheritance tax page doesn't spell out the rules for a child added to a deed, so each point below is a question for an estate attorney, with the dollars that ride on the answer.
| $3M home, parent adds a child as joint owner | Taxable | Tax at 4.5% |
|---|---|---|
| No deed change | $3,000,000 | $135,000 |
| Half interest, if only the parent's half is taxed | $1,500,000 | $67,500 |
| Half interest, if a one-year look-back applies | About $3,000,000 | About $135,000 |
Inheritance tax after an early deed change
Ask whether a non-spouse joint owner is taxed only on the decedent's fractional interest. If so, a half interest brings the bill to $67,500. Ask too how the deed affects your control of the house, and what basis your child's share carries into a later sale.
Inheritance tax after a late deed change
Ask whether a joint interest created within a year of death stays fully taxable, less about $3,000. That's how the rule has been summarized, and the wording needs confirming. If it holds, a late change on a $3M home saves $135.
Life interests and inheritance tax
Ask whether giving away the house while keeping the right to live there leaves it taxable. If the answer is yes, the $135,000 stays in place.
Inheritance tax and capital gains when heirs sell a Main Line home
The date-of-death value feeds both taxes and pulls them in opposite directions: a higher value raises the inheritance tax and lowers the gain at sale. That number deserves a real appraisal.
Date-of-death value and PA income tax on a sale
Pennsylvania sets an inherited home's basis at fair market value on the date of death, with no six-month alternate date. If a child inherits at $3M and sells at $3.1M, the PA tax on that $100,000 gain is $3,070, unless the home qualifies as the heir's own principal residence. Each extra $100,000 of date-of-death value costs that child $4,500 of inheritance tax and saves up to $3,070 at sale.
Realty transfer tax when a home passes by will
Revenue exempts certain transfers among family members, and property passing by will or intestate succession, so passing the home by will adds $0. A later sale to a buyer is a separate transfer, and the Pennsylvania transfer tax guide prices it at about $40,000 to $50,000 in total on a $2M sale.
Life insurance and the inheritance tax family exemption
Ask your attorney whether life insurance on the decedent's life falls outside the tax, and how an annuity is treated, before you size a policy to the table above. Revenue's Schedule H instructions set a $3,500 family exemption, open to a spouse or, without one, to children or parents who shared the household, and generally payable from the probate estate. At 4.5% it's worth $157.50, so it won't change the plan.
Where you lose money on PA inheritance tax
Each mistake here is priced on a $3M home.
- Missing the three-month window: $6,750 lost on a house left to a child.
- Changing the deed without checking the look-back: a planned $67,500 saving shrinks to $135 if a one-year rule applies.
- Leaving a house to a sibling with no cash plan: $360,000 has to come from somewhere within nine months, or the tax goes delinquent.
- Using an online estimate as the value: every $100,000 of error moves a child's tax by $4,500, and the sibling's by $12,000.
Confirm your own situation with a Pennsylvania CPA or estate attorney before you change a deed or pay the tax; this page isn't legal or tax advice. For the yearly bills an heir takes on with the house, see the Main Line cost of living breakdown and the estimated property tax by township.
PA inheritance tax FAQs
Do you have to pay taxes on inheritance money in PA?
Yes, unless you're in an exempt group. A spouse pays 0%, and so does a parent inheriting from a child aged 21 or younger. A child or grandchild pays 4.5%, a sibling 12% and other heirs 15%. Charities and exempt institutions pay nothing. On a $1M inheritance, a child owes $45,000 before any share of deductions.
How much tax do you pay if you inherit $100,000 in Pennsylvania?
Your relationship to the person who died sets it. On $100,000, a spouse pays $0, a child or grandchild pays $4,500, a sibling pays $12,000 and any other heir pays $15,000. If the tax is paid within three months of the death, a 5% discount applies, which takes a child's $4,500 down to $4,275.
How much money can you inherit without paying taxes on it in PA?
Revenue's rate list sets no general threshold, so the answer turns on who you are. A spouse can inherit any amount at 0%, while a child pays 4.5% with no threshold on that list. Revenue's instructions also set a $3,500 family exemption for a spouse or, without one, household children or parents. Federal estate tax is a separate question, with a $15,000,000 basic exclusion for 2026.
Do out of state beneficiaries pay PA inheritance tax?
Revenue's rate list turns on the heir's relationship to the person who died, and it has no line for where the heir lives, so don't assume living elsewhere removes the tax. That doesn't settle every case, particularly when the decedent or the asset is outside Pennsylvania, so ask an estate attorney to review yours.
Does Pennsylvania have an estate tax?
Pennsylvania charges an inheritance tax on what each heir receives, at 0% to 15% depending on the relationship. Revenue's page describes only that tax and doesn't state outright that no separate state estate tax exists, so ask counsel to confirm it for your estate. The federal estate tax is separate, with a $15,000,000 basic exclusion for 2026.
Is a house subject to PA inheritance tax?
Yes. A house is taxed on its value at the heir's rate, so $2M costs a child $90,000 and a sibling $240,000 before deductions and debts. A home owned jointly by spouses is exempt. If a non-spouse is on the deed, ask an estate attorney how that share is taxed, especially when the joint interest is recent.
When is PA inheritance tax due?
The tax is due at death and becomes delinquent after nine months. Paying within three months earns a 5% discount, worth $6,750 on a $3M home left to a child. That timing is hard to meet if the house is the main asset, so line up the cash source in advance.
Sources
Reviewed by Reid Rosenthal
Reid reviewed this page for accuracy on November 5, 2026. Figures come from the sources listed above. Our research process.
Reid Rosenthal is a luxury real estate agent on the Philadelphia Main Line and an Associate Broker who leads The Rosenthal Group at BHHS Fox & Roach, Realtors. RealTrends Verified ranks the team #4 in Philadelphia by sales volume, with $131.59 million across 179 sales in 2025.
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The Rosenthal Group, Berkshire Hathaway HomeServices Fox & Roach, Realtors, 112 S 19th St, Suite 200, Philadelphia, PA 19103. Office (215) 546-0550. Pennsylvania license AB068320. General information, not legal, tax or lending advice.
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