PA Inheritance Tax Rates
PA Inheritance Tax Rates
| EFFECTIVE AS OF Date of Death | SPOUSE | LINEAL | SIBLING | COLLATERAL* |
| 04-07-1826 TO 1846 | 0% | 0% | 2.5% | 2.5% |
| 04-23-1846 TO 07-10-1917 | 0% | 0% | 5% | 5%* |
| 07-11-1917 TO 05-04-1921 | 2% | 2% | 5% | 5%* |
| 05-05-1921 TO 12-10-1951 | 2% | 2% | 10% | 10%* |
| 12-11-1951 TO 12-29-1967 at 4:00PM | 2% | 2% | 15% | 15%* |
| 12-29-1967 AFTER 4:00PM TO 06-30-1994 | 6% | 6% | 15% | 15% |
| 07-01-1994 TO 12-31-1994 | 3% | 6% | 15% | 15% |
| 01-01-1995 TO 06-29-2000 | 0% | 6% | 15% | 15% |
| 07-01-2000 TO PRESENT | 0% | 4.5% | 12% | 15% |
| *Until May 31, 1957, Charities Were Considered Collateral Beneficiaries. | ||||
| **Effective 7-1-2000 Transfers From A Child Age 21 Or Younger To Natural or Adoptive Parent, or Stepparent Is At Zero Tax Rate | ||||
Historic Interest Rates
| DATE OF DELIQUENCY | ANNUAL RATE | DAILY FACTOR |
| BEFORE 05-29-1943 | 12 | .000329 |
| 05-29-1943 TO 12-31-1981 | 6 | .000164 |
| 01-01-1982 TO 12-31-1982 | 20 | .000548 |
| 01-01-1983 TO 12-31-1983 | 16 | .000438 |
| 01-01-1984 TO 12-31-1984 | 11 | .000301 |
| 01-01-1985 TO 12-31-1985 | 13 | .000356 |
| 01-01-1986 TO 12-31-1986 | 10 | .000274 |
| 01-01-1987 TO 12-31-1987 | 9 | .000247 |
| 01-01-1988 TO 12-31-1991 | 11 | .000301 |
| 01-01-1992 TO 12-31-1992 | 9 | .000247 |
| 01-01-1993 TO 12-31-1994 | 7 | .000192 |
| 01-01-1995 TO 12-31-1998 | 9 | .000247 |
| 01-01-1999 TO 12-31-1999 | 7 | .000192 |
| 01-01-2000 TO 13-31-2000 | 8 | .000219 |
| 01-01-2001 TO 12-31-2001 | 9 | .000247 |
| 01-01-2002 TO 12-31-2002 | 6 | .000164 |
| 01-01-2003 TO 12-31-2003 | 5 | .000137 |
| 01-01-2004 TO 12-31-2004 | 4 | .000110 |
| 01-01-2005 TO 12-31-2005 | 5 | .000137 |
| 01-01-2006 TO 12-31-2006 | 7 | .000192 |
| 01-01-2007 TO 12-31-2007 | 8 | .000219 |
| 01-01-2008 TO 12-31-2008 | 8 | .000219 |
| 01-01-2009 TO 12-31-2009 | 5 | .000137 |
| 01-01-2010 TO 12-31-2010 | 4 | .000110 |
| 01-01-2011 TO 12-31-2011 | 3 | .000082 |
Family Exemption Allowance
| EFFECIVE DATES OF DEATH | AVAILABLE ALLOWANCE |
| ACT OF 1851, AMMENDED BY 1913 | $300.00 |
| ACT OF 1917 | $500.00 |
| ACT OF 1949 | $750.00 |
| FROM 11-10-1959 TO 05-04-1970 | $1,000.00 |
| FROM 05-05-1970 TO 06-26-1974 | $1,500.00 |
| FROM 06-27-1974 TO 01-29-1995 | $2,000.00 |
| FROM 01-30-1995 | $3,500.00 |
| ***D.O.D = DATE OF DEATH | |
| ****FCL = FEDERAL CLOSING LETTER | |