Pennsylvania Gift Tax Guide (2026)
Everything you need to know about gift tax, estate tax, and inheritance tax in Pennsylvania.
Pennsylvania Tax Overview
Pennsylvania has an inheritance tax: 0% for surviving spouses, 4.5% for direct descendants, 12% for siblings, 15% for others.
Federal Gift Tax in Pennsylvania
Regardless of Pennsylvania's state tax laws, the federal gift tax applies uniformly. For 2026:
You can give up to $19,000 per person per year without any gift tax consequences. Gifts exceeding this amount count against your $15,000,000 lifetime exemption and require Form 709 filing.
Gift Tax Planning Tips for Pennsylvania Residents
Use the annual exclusion to make tax-free gifts to family members each year
Pay tuition and medical bills directly to institutions for unlimited tax-free transfers
Consider gift splitting if married to double your annual exclusion
Consult with a local estate planning attorney about state-specific considerations
Factor in Pennsylvania's inheritance tax when planning wealth transfers