Probate in Pennsylvania

Pennsylvania probate is handled by the Register of Wills in each county — a separate office from the courts, which makes Pennsylvania's system somewhat unusual. The Register of Wills admits the will to probate and issues letters testamentary (for estates with a will) or letters of administration (without a will). Court involvement is generally minimal unless the estate is contested.

Pennsylvania is known for a relatively efficient and low-cost probate process compared to California or New York. There is no statutory percentage fee schedule; executor compensation is set by agreement or, absent agreement, is subject to court approval based on a reasonable standard. Most Pennsylvania estates move through probate in 9–12 months.

Pennsylvania does require the executor to file an inventory of the estate with the Register of Wills within 90 days, and a final accounting must typically be filed unless all beneficiaries agree to waive it.

Pennsylvania has an inheritance tax — not an estate tax

Pennsylvania is one of only six states that still imposes an inheritance tax. Unlike an estate tax (which is paid by the estate based on its total size), Pennsylvania's inheritance tax is paid by individual beneficiaries based on their relationship to the decedent. The rates depend on who inherits — spouses pay nothing, but siblings pay 12%, and unrelated beneficiaries pay 15%.

Pennsylvania inheritance tax

Pennsylvania's inheritance tax applies to the transfer of property from a Pennsylvania decedent to beneficiaries. The rates are:

  • Spouse and parents of children under 21: 0%
  • Children, grandchildren, and other lineal descendants: 4.5%
  • Siblings: 12%
  • All other heirs: 15%

The inheritance tax applies to real property located in Pennsylvania (even if the decedent lived elsewhere) and to tangible personal property located in Pennsylvania. Financial accounts and intangible property are taxable if the decedent was a Pennsylvania resident.

A 5% discount is available if the inheritance tax is paid within 3 months of death — a meaningful incentive to move quickly on tax payment. The tax return is due within 9 months of death.

Life insurance payable to a named beneficiary is generally not subject to Pennsylvania inheritance tax. Jointly held property with right of survivorship may be partially exempt depending on how it was acquired.

Simplified estate procedures

Small estate petition (20 Pa.C.S. §3102): For estates with a gross value of $50,000 or less, an heir can petition the court to set aside the estate without full administration. This is a simplified court proceeding that avoids the full probate process.

Family exemption: Pennsylvania allows the surviving spouse (or children if there is no surviving spouse) to claim a $3,500 exemption from the estate before distribution — a small but meaningful protection for the immediate family.

Bank accounts: Financial institutions may release accounts to a surviving joint owner or named beneficiary without probate, as those assets pass outside the estate. This is a key reason why beneficiary designations on financial accounts are especially important in Pennsylvania — they sidestep both probate and the inheritance tax for life insurance (though not for retirement accounts, which may be subject to income tax).

Death certificates

Pennsylvania death certificates are issued by the Pennsylvania Department of Health (DOH). The cost is $20 per certified copy. Order online through VitalChek, by mail to the Division of Vital Records, or in person at a regional office. Processing time for mail orders is typically 4–8 weeks; in-person service is faster.

The funeral home will order an initial batch — request at least 10–12 certified copies. Note that Pennsylvania also requires a death certificate when filing the inheritance tax return, so factor that into your count.

Notable rules

  • Elective share: A surviving spouse is entitled to one-third of the decedent's estate, regardless of the will. This right must be elected within 6 months of the date letters are granted.
  • Creditor claim period: One year from the date of death. Pennsylvania's creditor claim period is longer than many states — creditors who present a claim within this window must be paid before distribution to beneficiaries.
  • Intestate succession: Pennsylvania is not a community property state. Assets owned solely by the decedent pass according to the will or intestacy law. The surviving spouse's intestate share depends on whether there are surviving children or parents of the decedent.
  • Simultaneous death: Pennsylvania follows the Uniform Simultaneous Death Act. If two people die in a common disaster, each is treated as having predeceased the other for purposes of distributing their respective estates.
  • Transfer on death deeds: Pennsylvania does not recognize transfer on death deeds for real property, making it harder to avoid probate for real estate than in states that do allow them. Living trusts are the primary tool for probate avoidance on Pennsylvania real estate.

Key contacts

  • Pennsylvania DOH vital records: health.pa.gov/vital-records
  • Register of Wills locator (by county): The Register of Wills is a county-level office; search your county's official website.
  • Pennsylvania Department of Revenue (inheritance tax): revenue.pa.gov
  • Pennsylvania Bar Association lawyer referral: pabar.org