Pennsylvania probate: small estates, no will, skipping court
The short answer
In Pennsylvania, a small estate (personal property worth $50,000 or less, not counting real estate) can be settled by a short court petition instead of full administration. Some bank, wage and similar payments can go to close family with no probate at all. Pennsylvania has no transfer-on-death deeds yet, and most heirs owe inheritance tax.
When someone dies in Pennsylvania, the people left behind usually ask the same things. Do we have to go to court? Is there a shortcut for a small estate? What if there was no will? And what is this inheritance tax?
This page is one of our state guides to estate planning. If the word is new, start with what probate is. Here we cover how Pennsylvania handles wills, small estates, dying without a will, the inheritance tax, and the ways to keep things out of court.
Does a Pennsylvania will need witnesses?
Not at signing, if you sign it yourself. A Pennsylvania will must be in writing and signed by you "at the end" (20 Pa.C.S. § 2502). Two witnesses are required at signing only if you sign by mark or have someone sign for you. Anyone 18 or older and of sound mind can make a will.
There's a catch at the other end. Every will must be proved at probate by the oaths of two competent witnesses (20 Pa.C.S. § 3132). For a will you signed yourself, they can be people who watched you sign, or people who can recognize your signature.
So the practical advice is to use two witnesses anyway and add a self-proving affidavit. You sign an acknowledgment and your witnesses sign affidavits before an officer authorized to give oaths (20 Pa.C.S. § 3132.1). Then nobody has to track down witnesses years later.
How does probate work in Pennsylvania?
Probate happens through the register of wills in the county where the person last lived (20 Pa.C.S. §§ 3131, 3151). The register grants "letters," which give the executor or administrator authority to act. Pennsylvania calls either one the personal representative.
There is no deadline to offer a will for probate. But a will offered more than a year after death doesn't hold up against a good-faith buyer or lender on the home whose deed or lien was recorded first (20 Pa.C.S. § 3133).
Right after letters are granted, the personal representative advertises them once a week for 3 weeks, in a local newspaper and the county's legal periodical (20 Pa.C.S. § 3162). This invites creditors to come forward. The personal representative can distribute without personal liability to any creditor not known within one year after that advertising ends (20 Pa.C.S. § 3532).
The personal representative is a fiduciary: legally required to act in the estate's interest and follow what you wrote. Pennsylvania has no set fee schedule. The court allows compensation that is "reasonable and just," and it may figure it as a graduated percentage (20 Pa.C.S. § 3537). Our post on how much an executor gets paid has more.
Who settles the estate if there's no will?
Without a will, the register grants letters of administration in this order, unless there's good cause to do otherwise (20 Pa.C.S. § 3155):
- Those entitled to the rest of the estate under a will.
- The surviving spouse.
- Heirs the register judges will best handle it, with preference for larger shares.
- Principal creditors.
- Other fit persons.
Creditors and other fit persons can't get letters until 30 days after death, unless the first three groups consent.
Who inherits if there's no will?
A surviving spouse comes first (20 Pa.C.S. § 2102):
- No children or grandchildren and no parents: the spouse gets everything.
- A parent survives, but no descendants: the spouse gets the first $30,000 plus half the rest.
- All children are also the spouse's: the spouse gets the first $30,000 plus half the rest.
- Any child who isn't the spouse's: the spouse gets half.
Whatever the spouse doesn't get, or everything if there's no spouse, passes in this order (20 Pa.C.S. § 2103): children and their descendants; parents; brothers and sisters and their descendants; grandparents and their families; then aunts, uncles and their children and grandchildren.
There is one new step at the end. Act 50 of 2025 says that if none of those relatives survive, the estate goes to an endowed community fund in the person's municipality, then school district, then county. Only if there's no such fund does it go to the Commonwealth. The Department of Revenue says this took effect January 16, 2026. Our post on dying without a will and without close family covers this situation more broadly.
How do you settle a small estate in Pennsylvania?
Pennsylvania has a procedure called "settlement of small estates on petition" (20 Pa.C.S. § 3102). If the person lived in Pennsylvania and left personal property worth $50,000 or less, the orphans' court in their county can order distribution without full administration.
The $50,000 doesn't count real estate or the small payments described below. Owning a home doesn't block the procedure. The court's decree can be challenged within one year.
Some money can go to close family with no probate at all (20 Pa.C.S. § 3101). It goes to the spouse, then children, then parents, then siblings, up to:
| Type of money | Limit without probate |
|---|---|
| Wages owed by an employer | $10,000 |
| A bank or credit union account (with a funeral bill or funeral director affidavit) | $20,000 |
| Life insurance owed to the estate | $11,000 |
| Unclaimed property held by the State Treasurer | $20,000 |
Can you skip probate in Pennsylvania?
Often, with planning. A few points specific to Pennsylvania:
- Revocable trusts. A Pennsylvania trust is revocable by default unless its terms expressly say it's irrevocable (20 Pa.C.S. § 7752). Property in the trust passes through your trustee, not the register of wills. Our post on what a living trust is explains how that works.
- No transfer-on-death deeds yet. Pennsylvania doesn't allow them under current law. A bill, HB 2124, passed the House 202 to 0 in October 2026 and is now pending in the Senate (bill page). It isn't law yet.
- Small estates. The petition and the payments above can spare a family full administration.
Our post on how to avoid probate covers the national options.
How much is Pennsylvania inheritance tax?
Pennsylvania taxes what heirs receive, and the rate depends on who they are (PA Department of Revenue):
| Who receives it | Rate |
|---|---|
| Surviving spouse | 0% |
| A parent, from a child aged 21 or younger | 0% |
| Children, grandchildren and other lineal heirs | 4.5% |
| Brothers and sisters | 12% |
| Other heirs | 15% |
Property owned jointly by spouses is exempt. Exempt charities and government bodies don't pay the 15% rate. There are also exemptions for qualifying farmland and family businesses.
The tax is due at death and becomes delinquent 9 months later. Paying within 3 months of death earns a 5% discount, which is worth knowing early.
Here is a typical case, a composite. Helen, 74, lived in Erie and left a home and about $38,000 in a savings account. Her sister used the small estate petition for the savings and paid the inheritance tax within 3 months to get the discount.
Planning ahead
Writing a will or trust now spares your family most of these questions. Many people pair it with a Pennsylvania power of attorney and a Pennsylvania medical power of attorney. A Kinly membership includes a will and a revocable trust written for your state, with Trella Trust Company available as executor or trustee, first or as backup. You can read how it works.
Common questions
What is the small estate limit in Pennsylvania?
$50,000 in personal property. Real estate and certain small payments, like up to $20,000 from a bank account, don't count toward it. The orphans' court can then order distribution without full administration.
Do Pennsylvania wills have to be witnessed?
Not at signing, if you sign your own name at the end. But every will must be proved at probate by two witnesses, so it's wise to use two witnesses and a self-proving affidavit.
Does Pennsylvania have transfer-on-death deeds?
Not yet. A bill passed the House in October 2026 and is pending in the Senate. Until it becomes law, a home generally passes under a will or trust, or under the rules for dying without one.
Do children pay inheritance tax in Pennsylvania?
Yes. Children and grandchildren pay 4.5%, and siblings pay 12%. A surviving spouse pays nothing, and paying within 3 months of death earns a 5% discount.
How long do creditors have in Pennsylvania?
The personal representative can distribute without personal liability to creditors not known within one year after the advertising of letters ends. The representative can shorten this for a particular creditor with a written demand.
Sources
- 20 Pa.C.S. Chapter 21: Intestate Succession, §§ 2102, 2103 (Pennsylvania General Assembly)
- 20 Pa.C.S. Chapter 25: Wills, § 2502 (Pennsylvania General Assembly)
- 20 Pa.C.S. Chapter 31: Register of Wills and Letters, §§ 3101, 3102, 3131 to 3133, 3151, 3155, 3162 (Pennsylvania General Assembly)
- 20 Pa.C.S. Chapter 35: Accounts and Distribution, §§ 3532, 3537 (Pennsylvania General Assembly)
- 20 Pa.C.S. Chapter 77: Trusts, § 7752 (Pennsylvania General Assembly)
- PA Department of Revenue: Inheritance Tax
- Pennsylvania General Assembly: HB 2124 (2025-2026 session)
This page is general information, not legal or financial advice. Laws vary by state.