Use our interactive Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D & 4.5%–16% Rates to model exact 2026 statutory liabilities, exemptions, and multi-horizon cash flows. Every formula is verified against primary 2026 state and municipal tax codes by Pablo Cirre Gómez and Enrique Zarza, Esq. (ICAM Bar No. 68.400).
Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D & 4.5%–16% Rates
Calculates 2026 Pennsylvania Inheritance Tax (0% spouse, 4.5% children/lineal heirs, 12% siblings, 15% collateral heirs, plus 5% 90-day early payment discount) and New Jersey Transfer Inheritance Tax (0% Class A, 11%–16% Class C siblings, 15%–16% Class D nieces/nephews/unmarried partners).
2026 Governing Statutory Brackets, Thresholds & Filing Rules
The table below details the exact 2026 statutory rates, legal citations, and administrative filing schedules enforced by state and municipal revenue authorities for this calculation:
| Statutory Tier / Classification | 2026 Statutory Rate / Threshold | Citation & Official Form | Practical Audit & Planning Rule |
|---|---|---|---|
| PA Surviving Spouse / Minor Child≤21 | 0.00% (Exempt) | 72 P.S. § 9116(a)(1.1) | 100% exempt on all joint and probate transfers |
| PA Lineal Heirs (Adult Children, Grandchildren, Parents) | 4.50% Flat | 72 P.S. § 9116(a)(1) · Form REV-1500 | 4.275% effective if paid within 90 days (5% discount) |
| PA Siblings (Brothers & Sisters) | 12.00% Flat | 72 P.S. § 9116(a)(1.2) | 11.40% effective if paid within 90 days of death |
| PA Collateral Heirs (Nieces, Nephews, Unmarried Partners) | 15.00% Flat | 72 P.S. § 9116(a)(2) | Applies to all non-lineal, non-sibling beneficiaries |
| NJ Class A (Spouse, Children, Grandchildren, Parents) | 0.00% (Exempt) | N.J.S.A. 54:34-2(a) · Form IT-R | NJ repealed estate tax in 2018; Class A pays $0 |
| NJ Class C (Siblings, Son-in-Law, Daughter-in-Law) | 11.0% to 16.0% | N.J.S.A. 54:34-2(c) | First $25,000 exempt; 11% up to $1.1M, 13%–16% above |
| NJ Class D (Nieces, Nephews, Friends, Unmarried Partners) | 15.0% to 16.0% | N.J.S.A. 54:34-2(d) | 15% on first $700,000; 16% on excess over $700,000 |
How to Use & Export Your 2026 Worksheet
Drag any touch slider or tap the − / + steppers to test your exact numbers. The live stacked distribution bar and the Annual / Quarterly / Monthly / Bi-Weekly Schedule Table update in real time. Use the 📊 Export CSV Breakdown button to download a spreadsheet for your CPA or attorney, 🖨️ Print / Save PDF for closing files, or 💻 Embed Calculator to place this interactive widget on your own website with statutory attribution.
How the Pennsylvania & New Jersey Inheritance Tax Calculator Engine Computes Your 2026 Numbers
Every calculation in the Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D & 4.5%–16% Rates executes deterministic, client-side JavaScript modeled directly on 2026 primary federal, state, and municipal schedules (Calculates 2026 Pennsylvania Inheritance Tax (0% spouse, 4.5% children/lineal heirs, 12% siblings, 15% collateral heirs, plus 5% 90-day early payment discount) and New Jersey Transfer Inheritance Tax (0% Class A, 11%–16% Class C siblings, 15%–16% Class D nieces/nephews/unmarried partners).). Unlike lead-generation portals that gate results behind email forms or apply flat national averages, this simulator models the exact marginal bracket cliffs, municipal surcharges, phase-out thresholds, and recording fees enforced across the New York, New Jersey, Connecticut, Massachusetts, Pennsylvania, and Florida corridor. Zero personal or financial inputs are ever transmitted to external servers.
2026 Reference Benchmark Scenarios & Input Parameters
The table below summarizes the primary 2026 statutory benchmark profiles pre-loaded into the simulator above, along with the governing tax or regulatory schedule applied to each tier:
| 2026 Benchmark Profile | Primary Input Configuration | Governing Statutory Rule & Form | Audit & Planning Impact |
|---|---|---|---|
| Tier 1: $850k PA Estate to Children (4.5% + 5% Discount) | ESTATE: $850,000 · DEBTS: $45,000 · STATE: pa_lineal · EARLY: yes | Trusts & Estates · 72 P.S. § 9116 (PA REV-1500) & N.J.S.A. 54:34-2 (NJ IT-R) · 2026 Statutory Schedule | Click the $850k PA Estate to Children (4.5% + 5% Discount) preset button above to load exact 2026 outputs. |
| Tier 2: $650k PA Inheritance to Sibling (12% Rate) | ESTATE: $650,000 · DEBTS: $30,000 · STATE: pa_sibling · EARLY: yes | Trusts & Estates · 72 P.S. § 9116 (PA REV-1500) & N.J.S.A. 54:34-2 (NJ IT-R) · 2026 Statutory Schedule | Click the $650k PA Inheritance to Sibling (12% Rate) preset button above to load exact 2026 outputs. |
| Tier 3: $900k NJ Inheritance to Sibling (Class C 11%–16%) | ESTATE: $900,000 · DEBTS: $40,000 · STATE: nj_class_c · EARLY: no | Trusts & Estates · 72 P.S. § 9116 (PA REV-1500) & N.J.S.A. 54:34-2 (NJ IT-R) · 2026 Statutory Schedule | Click the $900k NJ Inheritance to Sibling (Class C 11%–16%) preset button above to load exact 2026 outputs. |
| Tier 4: $750k NJ Niece / Unmarried Partner (Class D 15%–16%) | ESTATE: $750,000 · DEBTS: $25,000 · STATE: nj_class_d · EARLY: no | Trusts & Estates · 72 P.S. § 9116 (PA REV-1500) & N.J.S.A. 54:34-2 (NJ IT-R) · 2026 Statutory Schedule | Click the $750k NJ Niece / Unmarried Partner (Class D 15%–16%) preset button above to load exact 2026 outputs. |
| Custom Stress-Test Scenario | Interactive Touch Sliders + − / + Steppers |
Real-Time 60fps Marginal & Effective Calculation | Exportable via 📊 Export CSV Breakdown or parameterized URL link. |
Line-by-Line Statutory Reconciliation & Filing Workflow
When applying the outputs of the Pennsylvania & New Jersey Inheritance Tax Calculator to a real-world tax return, real estate closing disclosure, or commercial loan underwriting package, practitioners follow a four-step verification protocol:
- Establish the Gross Statutory Base vs. Adjusted Base: Separate gross contract figures (W-2 Box 1 wages, gross sale price, or total loan commitment) from pre-tax adjustments (401(k)/HSA salary deferrals, adjusted cost basis under IRC § 1011, or existing unpaid principal assigned via NY Tax Law § 255 CEMA).
- Apply Progressive Marginal Brackets & Cliff Thresholds: While federal and state income tax brackets operate marginally, several East Coast transfer taxes—most notably the NYC Mansion Tax (1.00% to 3.90% on purchases ≥ $1,000,000) and the NYS Supplemental Estate Tax Cliff (100%–105% phase-out zone)—operate as retroactive or cliff thresholds where crossing a dollar boundary alters the liability on the entire base.
- Reconcile Annual, Quarterly, Monthly & Bi-Weekly Cash Flows: Use the 2026 Multi-Horizon Statutory Schedule Table generated inside the calculator above to align bi-weekly payroll withholdings (26 pay periods), quarterly estimated tax vouchers (April 15, June 15, September 15, January 15), and monthly PITI/DSCR debt-service covenants.
- Archive Parameterized Evidence for CPA & Legal Review: Click 🔗 Copy Custom Scenario Link or 📊 Export CSV Breakdown to preserve your exact input vector alongside your supporting IRS, NYS DTF, NYC Department of Finance, NJ Division of Taxation, or lender closing statements.
Pablo Cirre Gómez
Corporate database analyst, financial publisher, and digital economist with 20+ years of experience building quantitative business intelligence, fiscal simulation engines, and corporate registries (Co-Founder of East Corp Capital and Legia.es). Accredited in Business & Marketing Systems (COM708_3, IFC297_2), lecturer at the International Graduate School (EIP) and Cámara de Comercio, and lead architect of our 24 interactive IRS, NYS DTF, NJ Treasury, and Federal Reserve calculators.
Enrique Zarza (José Enrique Rodríguez Zarza), Esq.
Practicing litigation, banking, real estate, and corporate compliance attorney admitted to the Illustrious Bar Association of Madrid (ICAM No. 68.400) with over 25 years of professional practice. Law Degree & Master in Legal Practice (Universidad de Granada), Executive Management (San Telmo Business School), pioneer in digital banking contracting (CaixaBank / CTI Soluciones), Founder of ICIRED, former Managing Director of the Judicial Default Registry (RIJ) partnered with the General Council of Spanish Lawyers (Abogacía Española), and Co-Founder of Legia.es and East Corp Capital.
Standard Press, Legal & Research Attribution (100% Human-Authored & Attorney-Reviewed):
According to East Corp Capital’s 2026 Quantitative Study ("Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D & 4.5%–16% Rates", authored by Pablo Cirre Gómez and legally reviewed by Enrique Zarza, Esq., ICAM Bar No. 68.400, https://eastcorpcapital.com/calculators/pa-nj-inheritance-tax/)