Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D Rates, 4.5%–16% Brackets & 90-Day Discount Guide

Navigating Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D Rates, 4.5%–16% Brackets & 90-Day Discount Guide requires exact reconciliation against primary 2026 statutory schedules (72 P.S. § 9116 (PA Form REV-1500) & N.J.S.A. 54:34-2 (NJ Form IT-R)). Whether you are preparing an estate tax return, auditing a high-value Northeast real estate closing disclosure, or modeling corporate payroll obligations across state and county lines, national rule-of-thumb averages routinely misstate actual liabilities by tens of thousands of dollars.

1. 2026 Statutory Rate Schedule, Thresholds & Cross-Border Comparison Matrix

Our quantitative desk compiled the complete 2026 statutory rate and exemption matrix directly from primary state revenue statutes and official filing instructions (72 P.S. § 9116 (PA Form REV-1500) & N.J.S.A. 54:34-2 (NJ Form IT-R)). Use the benchmark table below alongside the interactive touch-slider simulator above to verify your marginal bracket, cliff threshold, or filing exemption:

2. Worked Case Comparison: $850,000 Estate Passing to Children vs. Siblings in Main Line PA vs. Bergen County NJ

Consider a decedent passing away in 2026 with a gross estate of $850,000 (consisting of a $520,000 residence and $330,000 in brokerage and IRA accounts) and $45,000 in deductible funeral expenses, executor commissions, legal fees, and medical debts, leaving a net taxable estate of $805,000:

• Scenario A — Left to Two Adult Children in Lower Merion, PA (Lineal 4.5% Rate): Pennsylvania imposes a flat 4.50% inheritance tax on the entire $805,000 net estate, equal to $36,225. If the executor remits an estimated payment within 90 days of death under 72 P.S. § 9142, the estate captures the 5.0% discount ($1,811.25 saved), reducing the final tax to $34,413.75 and leaving $770,586.25 for the children. Had the decedent been domiciled across the Delaware River in New Jersey, the tax to children would be $0 (Class A exemption).
• Scenario B — Left to a Surviving Sister in Cherry Hill, NJ (Class C 11% Rate) vs. Philadelphia, PA (12% Rate): In New Jersey, a sibling is a Class C beneficiary: the first $25,000 is exempt, and the remaining $780,000 is taxed at 11.00%, resulting in $85,800 of NJ Transfer Inheritance Tax (Form IT-R due within 8 months of death, with no early-payment discount). In Pennsylvania, the same $805,000 bequest to a sister is taxed at 12.00% ($96,600 gross, or $91,770 if paid within 90 days).
• Scenario C — Life Insurance & Revocable Living Trust Nuance: In both Pennsylvania (72 P.S. § 9111(d)) and New Jersey (N.J.S.A. 54:34-4(f)), life insurance proceeds payable directly to a named beneficiary (even a Class D niece, nephew, or unmarried partner) are 100% exempt from Inheritance Tax. Conversely, placing real estate or brokerage accounts into a standard Revocable Living Trust does not avoid PA or NJ Inheritance Tax—it only avoids probate surrogates fees.

3. Statutory Filing Deadlines, Audit Defense & Legal Compliance Checklist (2026)

When executing transactions or filings governed by 72 P.S. § 9116 (PA Form REV-1500) & N.J.S.A. 54:34-2 (NJ Form IT-R), legal counsel and CPAs enforce four mandatory verification steps:

1. Verify Primary Jurisdiction & Parcel/Domicile Boundaries: Never rely solely on a USPS mailing city name. Confirm exact county, township, or borough jurisdiction via official county tax assessment maps and domicile day-count logs before remitting estimated tax or transfer fees.
2. Capture Statutory Early-Payment Discounts & Exemption Affidavits at Closing: Whether claiming the 5.00% Pennsylvania 90-day early inheritance tax discount (72 P.S. § 9142), the New Jersey Senior Citizen Seller RTF-1 reduction (N.J.S.A. 46:15-10.1), or a New York “Santa Clause” charitable cliff bequest, statutory elections must be documented on the prescribed state affidavit prior to recording or payment.
3. Reconcile Multi-Horizon Cash Flows (Annual, Quarterly, Monthly & Bi-Weekly): Open the Multi-Horizon Schedule Table inside our calculator above and click 📊 Export CSV Breakdown or 🖨️ Print / Save PDF to attach a line-by-line worksheet to your client closing file or tax workpapers.
4. Cross-Check Related Northeast Corridor Traps: Review our companion standalone tool at /calculators/pa-nj-inheritance-tax/ or download our machine-readable 2026 statutory tables via the East Corp Capital Open Data & API Desk.