How Probate Works in Pennsylvania

Does Pennsylvania require probate?

Yes, for assets titled solely in the deceased person's name. Pennsylvania offers a simplified Small Estates Petition for estates with personal property under $50,000.

As of January 2026, banks can release up to $20,000 to qualifying family members without any probate process at all. Larger estates go through formal probate.

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What court handles probate in Pennsylvania?

Pennsylvania's probate system is split between two offices, which can be confusing for first-timers:

• Register of Wills. This office handles the initial steps: accepting the will for probate, verifying its validity, and granting Letters Testamentary (if there is a will) or Letters of Administration (if there is no will). The Register of Wills also serves as the agent for collecting Pennsylvania inheritance tax.
• Orphans' Court. This division of the Court of Common Pleas handles judicial matters related to the estate, including disputes, accountings, trust matters, guardianships, and Small Estates Petitions. The Orphans' Court is also called the Orphans' Court Division in some counties.

Both offices exist in the county where the deceased lived. The Register of Wills handles administrative functions; the Orphans' Court handles judicial ones.

Pennsylvania does not impose a strict deadline to file for probate, but the inheritance tax return is due nine months after the date of death.

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Small estate threshold

Estates consisting solely of personal property with a gross value of $50,000 or less can file a Small Estates Petition with the Orphans' Court. This bypasses the need to formally open probate at the Register of Wills.

Key rules:

• Only personal property qualifies. If the deceased owned real estate in Pennsylvania, formal probate through the Register of Wills is typically required regardless of the property's value.
• The Orphans' Court reviews the petition and directly approves the distribution of assets.
• The petition does not eliminate the obligation to pay creditors and taxes, including the Pennsylvania Inheritance Tax.
• Filing fees are generally lower than full probate, and costs like advertising in newspapers may be avoided.

Bank account release (Act 50)

As of January 23, 2026, Act 50 increased the amount financial institutions can release to qualifying next of kin from $10,000 to $20,000 without requiring formal probate. This allows families faster access to funds for immediate expenses like funeral costs.

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What if there is no will?

When someone dies without a will in Pennsylvania, the estate follows the state's intestate succession laws:

• Spouse, no children or parents. The surviving spouse inherits everything.
• Spouse and children (all shared). The surviving spouse receives the first $30,000 plus one-half of the remaining balance. The children inherit the rest equally.
• Spouse and children from a prior relationship. The surviving spouse receives one-half of the estate. The children inherit the other half.
• Spouse and surviving parent(s), but no children. The surviving spouse receives the first $30,000 plus one-half of the remaining balance. The parent(s) inherit the rest.
• Children, no spouse. The children inherit everything equally.
• Parents (no spouse or children). The parents inherit everything.

For a broader overview, see our guide on handling an estate without a will.

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What makes Pennsylvania different?

Inheritance tax

Pennsylvania is one of only six states that imposes an inheritance tax on assets received from a deceased person. The tax rate depends on the beneficiary's relationship to the deceased:

Relationship	Tax Rate
Surviving spouse	0%
Children, grandchildren, parents	4.5%
Siblings	12%
Everyone else (nieces, nephews, friends, etc.)	15%

The inheritance tax return is due nine months after the date of death. A 5% discount is available for paying within three months.

This tax applies to most assets passing from the deceased, whether through a will, intestate succession, or certain types of trusts. Life insurance proceeds paid to a named beneficiary are exempt.

The Orphans' Court

Pennsylvania is one of only two states (along with Maryland) that uses an Orphans' Court for probate matters. Despite the name, this court handles estate and trust administration, not just matters involving minors.

The separate Register of Wills office adds an extra layer that does not exist in most states.

For a general overview of the probate process, see our guide on how probate works. If you need to order death certificates, see our guide on how to get death certificates in Pennsylvania.

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