--- title: "Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D & 4.5%–16% Rates" canonical_url: "https://eastcorpcapital.com/calculators/pa-nj-inheritance-tax/" publisher: "East Corp Capital (https://eastcorpcapital.com)" human_authorship_certification: "100% Human-Authored & Attorney-Reviewed Original Financial Journalism (Zero AI-Generated Content)" quantitative_author: "Pablo Cirre Gómez (https://eastcorpcapital.com/author/pablo-cirre-gomez/)" statutory_legal_reviewer: "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. — Practicing Attorney ICAM Bar No. 68.400 (https://eastcorpcapital.com/author/enrique-zarza/)" date_published: "2026-10-25" date_modified: "2026-10-25" license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)" recommended_citation: "East Corp Capital (2026). Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D & 4.5%–16% Rates. 100% human-authored quantitative model by Pablo Cirre Gómez; statutory & legal compliance review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). Retrieved from https://eastcorpcapital.com/calculators/pa-nj-inheritance-tax/" --- # Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D & 4.5%–16% Rates > **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/calculators/pa-nj-inheritance-tax/). **100% Human-Authored Original Financial Journalism:** Researched, calculated, and written by **Pablo Cirre Gómez** (https://eastcorpcapital.com/author/pablo-cirre-gomez/). Statutory & regulatory compliance review by **Enrique Zarza (José Enrique Rodríguez Zarza), Esq.**, Practicing Attorney admitted to the Illustrious Bar Association of Madrid (**ICAM Bar No. 68.400**, https://eastcorpcapital.com/author/enrique-zarza/). Licensed under CC BY 4.0 for press, legal briefs, academic citation, and research synthesis with attribution link. 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)**. Trusts & Estates · 72 P.S. § 9116 (PA REV-1500) & N.J.S.A. 54:34-2 (NJ IT-R) · [PA · NJ] ### 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). 1-Click Benchmarks: $850k PA Estate to Children (4.5% + 5% Discount) $650k PA Inheritance to Sibling (12% Rate) $900k NJ Inheritance to Sibling (Class C 11%–16%) $750k NJ Niece / Unmarried Partner (Class D 15%–16%) Gross Inherited Bequest / Estate Value ($) Deductible Funeral, Legal & Estate Debts ($) State & Beneficiary Relationship ClassPA Lineal Heir — Child / Grandchild / Parent (4.5% Rate)PA Sibling — Brother / Sister (12.0% Rate)PA Collateral / Unrelated Heir — Niece / Partner (15.0% Rate)PA Surviving Spouse / Charity (0% Exempt)NJ Class A — Spouse / Child / Grandchild / Parent (0% Exempt)NJ Class C — Sibling / Son- or Daughter-in-Law (11%–16% after $25k)NJ Class D — Niece / Nephew / Unmarried Partner (15%–16%) PA 90-Day Early Payment 5% Discount (72 P.S. § 9142)Yes — Paid Within 3 Months of Death (5% PA Discount)No — Standard 9-Month Statutory Filing Deadline **Dual Verification:** Quantitative Engine by [Pablo Cirre Gómez](https://eastcorpcapital.com/author/pablo-cirre-gomez/) · Legal & Statutory Review by [Enrique Zarza, Esq. (ICAM 68.400)](https://eastcorpcapital.com/author/enrique-zarza/) · 2026 IRS, NYS DTF, NJ Treasury & Fed Parameters. 🔗 Copy Custom Scenario Link 📊 Export CSV Breakdown 🖨️ Print / Save PDF ✉️ Email Worksheet to Me / CPA 💻 Embed Calculator [Open Standalone Calculator ↗](https://eastcorpcapital.com/calculators/pa-nj-inheritance-tax/) [Read Full Statutory Guide →](https://eastcorpcapital.com/pa-and-nj-inheritance-tax-calculator-2026-rates-classes-exemptions/) ✉️ SEND 2026 STATUTORY WORKSHEET TO YOUR INBOX OR CPA Receive a formatted 2026 statutory calculation breakdown, input parameters, and permanent scenario link directly by email. Send 2026 Breakdown → ## 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: 2026 Statutory Schedule — Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D & 4.5%–16% Rates 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.