Estimate mandatory executor commissions and attorney fees based on Pennsylvania probate code.
*This guide is for educational purposes only and does not constitute legal advice.
Probate in Pennsylvania is unique because it is one of the few states that still imposes a separate Inheritance Tax on the transfer of assets. While Executor fees are not fixed by statute, most courts follow the 'Johnson Estate' fee schedule to determine what is reasonable.
In PA, the estate must pay tax on every dollar transferred. The rate depends on the relationship: 0% for spouses, 4.5% for children, 12% for siblings, and 15% for friends. This is separate from the executor fee calculated above.
Since the PA statutes don't give a percentage, lawyers and judges often use the In re Johnson Estate opinion as a baseline guideline.
Pennsylvania allows for a simplified process if the estate's personal property is valued at $50,000 or less (excluding real estate and funeral costs). This is done via a 'Small Estate Petition' under 20 Pa.C.S. ยง 3102.
Unlike other states, PA also allows payments to family members (up to $10,000) directly from banks without any court filing. Read more in our PA Small Estate Guide.
PA probate is generally efficient, often closing in 9 to 12 months.
File the Will and Petition for Grant of Letters at the county Register of Wills office.
Must be paid within 9 months of death to avoid penalties. A 5% discount applies if paid within 3 months.
Publish notice in a legal journal and local newspaper to alert creditors.
Most PA estates close informally with a 'Family Settlement Agreement' rather than a court accounting.
A Living Trust can bypass this entire process.
See How to Avoid It →