Pennsylvania's probate process comes with a unique feature most families aren't prepared for: the inheritance tax. Unlike most states, Pennsylvania taxes the transfer of assets to beneficiaries — and the rate depends on the relationship between the deceased and the inheritor. Here's a complete guide to Pennsylvania probate, including this critical tax consideration.
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Does Pennsylvania Require Probate?
Probate is required for assets owned solely in the deceased's name without a beneficiary designation. Assets that pass outside probate include life insurance with named beneficiaries, retirement accounts, jointly owned property with right of survivorship, and payable-on-death accounts. The Pennsylvania Register of Wills handles the formal probate process.
Small Estate Affidavit in Pennsylvania
If the total value of the deceased's personal property (not real estate) is $50,000 or less, Pennsylvania allows a simplified Small Estate Affidavit process. Eligible assets can be transferred to heirs without opening formal probate. This procedure does not apply to real property — real estate still requires formal administration through the Register of Wills.
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See the full checklist →Which Court Handles Probate in Pennsylvania?
Pennsylvania has a two-level system:
- Register of Wills: Handles initial filing, admission of wills to probate, issuance of Letters Testamentary or Administration, and estate inventory.
- Orphans' Court Division: Handles contested matters — will contests, disputes over accountings, removal of executors, and other contested estate issues.
Every Pennsylvania county has a Register of Wills office. Filing fees vary by county but are typically $50–$200 for the initial letters.
Types of Probate in Pennsylvania
- Formal Administration: Standard probate through the Register of Wills, required for most estates with real property or assets over $50,000.
- Small Estate Affidavit: Simplified process for personal property totaling $50,000 or less.
- No formal "independent" administration: Pennsylvania does not have a statutory independent administration procedure comparable to Texas or Illinois. Most significant decisions require at least nominal court involvement.
How Long Does Pennsylvania Probate Take?
Expect 9–18 months for most estates. Pennsylvania requires estate administrators to provide notice to creditors, and creditors generally have up to 1 year from the date of death to file claims. The estate typically cannot close before this window closes.
Pennsylvania's Inheritance Tax
Pennsylvania imposes an inheritance tax (not an estate tax) on assets transferred at death:
| Relationship to Deceased | Tax Rate |
|---|---|
| Surviving spouse or charity | 0% |
| Lineal descendants (children, grandchildren) and lineal ancestors (parents) | 4.5% |
| Siblings | 12% |
| Any other beneficiary | 15% |
The inheritance tax return is due within 9 months of death. A 5% discount applies if paid within 3 months. This is separate from the federal estate tax and must be handled by the executor as part of estate administration.
Pro tip
Pennsylvania's inheritance tax applies even to assets that pass outside probate — such as jointly owned accounts, retirement accounts, and life insurance paid to individuals (not to a charity or the estate). Many families are surprised by this. A PA estate attorney or accountant can help calculate the full tax liability.
Bond Requirements
Bonds are generally required unless waived by the will or by all beneficiaries in writing. The Register of Wills sets bond amounts based on estate value.
What Happens Without a Will in Pennsylvania?
Pennsylvania's intestacy law provides: if there is a surviving spouse and no children or parents, the spouse inherits everything. If there are children (or their descendants), the spouse receives the first $30,000 plus half of the remainder; the children share the other half. If there is no spouse, children or their descendants inherit everything.
You're reading about probate in Pennsylvania. Here's what else is on the list.
- Locate the Will and legal documents
- Apply for death certificates (Multiple copies)
- Start the probate process (Contact Attorney)this guide
- Notify any additional creditors
- Prepare final accounting for probate
- Close the estate formally
- + 62 more tasks across all four phases
This article is for informational purposes only and does not constitute legal advice. Laws in Pennsylvania may change. Consult a licensed Pennsylvania attorney for guidance specific to your situation.