Pennsylvania Legal Calculators

Pennsylvania probate is administered through the county Register of Wills—each of the state's 67 counties has one—not a centralized court. Executor compensation under 20 Pa.C.S. § 3537 is "reasonable," and the Orphans' Court in each county sets practical benchmarks. Philadelphia's Orphans' Court publishes a compensation schedule frequently cited across the state; Pittsburgh's Allegheny County uses different informal norms. Estates under $50,000 qualify for a small estate petition, which is faster but still requires Register of Wills approval.

Pennsylvania has no state estate tax but does levy an inheritance tax—a separate and distinct levy most other states have eliminated. The rates depend on the beneficiary's relationship to the decedent: 0% for transfers to a surviving spouse or minor child (under 21), 4.5% for direct descendants, 12% for siblings, and 15% for all other heirs. Jointly owned property between spouses is also exempt. On a $500,000 estate passing to adult children, that's $22,500 due to the Commonwealth before federal estate tax is even considered.

Pennsylvania is an equitable distribution state under 23 Pa. C.S. § 3502. Divorce filing fees range widely by county—$135 in rural counties to $388 in Philadelphia—reflecting local court cost schedules. The state's homestead exemption is $0, making Pennsylvania one of only a handful of states that offers no protection for a primary residence against general creditor claims in bankruptcy or civil judgments.