--- title: "Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D Rates, 4.5%–16% Brackets & 90-Day Discount Guide" canonical_url: "https://eastcorpcapital.com/pa-and-nj-inheritance-tax-calculator-2026-rates-classes-exemptions/" 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 Rates, 4.5%–16% Brackets & 90-Day Discount Guide. 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/pa-and-nj-inheritance-tax-calculator-2026-rates-classes-exemptions/" --- # Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D Rates, 4.5%–16% Brackets & 90-Day Discount Guide > **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/pa-and-nj-inheritance-tax-calculator-2026-rates-classes-exemptions/). **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. 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. ■ 2026 EXECUTIVE STATUTORY BRIEFING · GOVERNING AUTHORITY: 72 P.S. § 9116 (PA Form REV-1500) & N.J.S.A. 54:34-2 (NJ Form IT-R) - Pennsylvania is one of only six US states that levies an Inheritance Tax on lineal descendants: adult children, grandchildren, and parents pay a flat 4.50% rate on net probate and non-probate transfers (72 P.S. § 9116(a)(1)), while siblings pay 12.00% and collateral heirs (nieces, nephews, unmarried partners, friends) pay 15.00%. - New Jersey repealed its Estate Tax on January 1, 2018, and completely exempts Class A beneficiaries (surviving spouses, civil union partners, children, grandchildren, parents, and stepchildren) at 0.00%, but strictly enforces a 11.0% to 16.0% Transfer Inheritance Tax on Class C (siblings) and 15.0% to 16.0% on Class D (nieces, nephews, cousins, and unmarried partners). - Under 72 P.S. § 9142, Pennsylvania estates that remit estimated Inheritance Tax within three months (90 days) of the decedent’s date of death receive an automatic 5.00% statutory discount—reducing the effective lineal tax rate from 4.50% to 4.275% and the sibling rate from 12.00% to 11.40%. - Both PA (1-year lookback under 72 P.S. § 9107(c)(3) above $3,000/recipient) and NJ (3-year contemplation-of-death lookback under N.J.S.A. 54:34-1(c)) claw back lifetime gifts made shortly before death into the taxable inheritance base. Trusts & Estates · 72 P.S. § 9116 (PA REV-1500) & N.J.S.A. 54:34-2 (NJ IT-R) ### 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 💻 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/) ## 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: Table 1: 2026 Verified Statutory Schedule — Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D Rates, 4.5%–16% Brackets & 90-Day Discount Guide Statutory Classification / Tier | Primary Rate / Liability | Comparison / Secondary Rate | Statute & Official Form | 2026 Audit & Dollar Impact | Surviving Spouse / Civil Union Partner | 0.00% (100% Exempt) | 0.00% (Class A Exempt) | REV-1500 Sch. A / NJ IT-R Exempt | Jointly held spousal property passes tax-free in both states | Adult Children, Grandchildren & Parents | 4.50% (4.275% w/ 90-Day Disc.) | 0.00% (Class A Exempt) | 72 P.S. § 9116(a)(1) / N.J.S.A. 54:34-2 | A $1M bequest to children costs $45,000 in PA vs. $0 in NJ | Stepchildren (Legally Adopted vs. Step) | 4.50% (Lineal Equivalent) | 0.00% Class A (Stepchildren Included) | PA Dept. of Revenue / NJ Class A | Stepgrandchildren are Class D (15%–16%) in New Jersey! | Siblings (Brothers & Sisters) | 12.00% (11.40% w/ 90-Day Disc.) | 11.0%–16.0% (First $25k Exempt) | 72 P.S. § 9116(a)(1.2) / NJ Class C | On an $800k sibling bequest: PA = $96,000 · NJ = $85,250 | Son-in-Law or Daughter-in-Law | 4.50% Lineal Rate | 11.0%–16.0% (NJ Class C) | 72 P.S. § 9102 / N.J.S.A. 54:34-2(c) | PA taxes in-laws at 4.5%, whereas NJ taxes them as Class C | Nieces, Nephews, Unmarried Partners & Friends | 15.00% (14.25% w/ 90-Day Disc.) | 15.0% up to $700k · 16.0% Over $700k | 72 P.S. § 9116(a)(2) / NJ Class D | Life insurance payable to named beneficiary is 0% in PA & NJ | 501(c)(3) Charities & Religious Institutions | 0.00% (Exempt) | 0.00% (Class E Exempt) | 72 P.S. § 9111(c) / NJ Class E | 100% deductible on Schedule J / NJ Form IT-R | ## 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: - **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. - **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. - **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. - **Cross-Check Related Northeast Corridor Traps:** Review our companion standalone tool at [**/calculators/pa-nj-inheritance-tax/**](https://eastcorpcapital.com/calculators/pa-nj-inheritance-tax/) or download our machine-readable 2026 statutory tables via the [**East Corp Capital Open Data & API Desk**](https://eastcorpcapital.com/data-api/).