Pennsylvania's will execution requirements are somewhat more flexible than those of stricter states like New York, but the state has its own unique features — particularly its inheritance tax, which applies to beneficiaries regardless of the size of the estate. Understanding Pennsylvania's rules for executing a valid will, the options for self-proving affidavits, and the probate process in the Register of Wills is essential for anyone doing estate planning in the Commonwealth.
Statutory Requirements: 20 Pa.C.S. §2502
Under Pennsylvania's Decedents, Estates and Fiduciaries Code, 20 Pa.C.S. §2502, a valid Pennsylvania will must satisfy the following:
- Age: The testator must be at least 18 years of age (or legally married or a member of the armed forces).
- Writing: The will must be in writing — there is no exception for oral wills in Pennsylvania.
- Signature: The testator must sign the will at the end, or direct another person to sign in the testator's presence. The signature must be at the physical end of the document.
- Two Witnesses: At least two witnesses must sign the will. Pennsylvania requires two witnesses regardless of whether the will is attested or holographic. However — and this is the key distinction from New York — Pennsylvania does NOT require a "publication" (declaration to witnesses that the document is a will).
There is no notarization requirement for a standard Pennsylvania will. Notarization is optional (to create a self-proving affidavit) but not mandatory for the will to be valid. This makes Pennsylvania somewhat easier to execute a valid will than New York (which has the publication requirement) but more strict than states that have adopted the Uniform Probate Code's "harmless error" doctrine.
Holographic Wills: Valid in Pennsylvania
Pennsylvania recognizes holographic wills under 20 Pa.C.S. §2502(b) — wills written entirely in the testator's own handwriting and signed, without attesting witnesses. This is a significant difference from New York, which does not recognize holographic wills. In Pennsylvania, a handwritten, signed document stating testamentary intent is valid as a will.
However, holographic wills carry risks. The absence of witnesses means there is no one to corroborate the testator's intent, the circumstances of signing, or the testator's mental capacity at the time. Challenges to holographic wills based on lack of testamentary capacity, undue influence, or forgery are more common and harder to defend than challenges to attested wills. A witnessed (and ideally notarized) will is always preferable to a holographic will.
If you do use a holographic will, write the entire document by hand (not typed, not a mix of handwritten and printed text — the handwritten nature must be complete and consistent), sign and date it clearly, and keep it in a secure location where it can be found after your death. Ideally, tell a trusted person where it is kept.
Self-Proving Affidavit
Pennsylvania law permits the execution of a self-proving affidavit, though the Pennsylvania Probate, Estates and Fiduciaries Code handles this somewhat differently from the New York approach. In Pennsylvania, a will can be made self-proving at the time of execution or at any time thereafter by having the testator and witnesses sign an affidavit before a notary public acknowledging that the will was properly executed.
A self-proving Pennsylvania will can be admitted to probate without requiring the witnesses to testify or submit affidavits. For wills executed with elderly testators or using witness who might be difficult to locate years later, the self-proving affidavit provides important practical protection. It adds only a few minutes to the execution ceremony and the cost of a notary public.
Probate in Pennsylvania: Register of Wills
In Pennsylvania, probate is handled by the Register of Wills, not a general court. There is a Register of Wills in each of Pennsylvania's 67 counties. The executor named in the will (or an administrator appointed when there is no will) must probate the estate in the county where the decedent was domiciled at death.
The probate process involves: presenting the original will to the Register of Wills along with a death certificate and a petition for grant of letters testamentary, paying the Register's filing fee (based on the gross value of the estate — typically 0.3% of the estate's gross value), advertising notice to creditors in a local newspaper, notifying all beneficiaries and heirs, filing an inventory of estate assets, paying debts and taxes, filing an accounting, and distributing the estate to beneficiaries.
Pennsylvania's probate process is generally less expensive than New York's Surrogate's Court process, but it can still take 6–18 months for an estate of moderate complexity. Contested estates — where a beneficiary challenges the will's validity or the executor's actions — can take substantially longer.
Intestate Succession Under 20 Pa.C.S. §2101
If a Pennsylvania resident dies without a valid will, their estate is distributed under the intestate succession rules of 20 Pa.C.S. §2101 et seq. The order of priority is:
- Surviving spouse and children: The spouse takes the first $30,000 plus one-half of the remaining estate; children share the other half equally.
- Surviving spouse only (no children): The spouse takes the entire estate.
- Children only (no surviving spouse): The children share the entire estate equally.
- No spouse, no children: Parents, then siblings, then more distant relatives in order of consanguinity.
Pennsylvania Inheritance Tax: The Key Estate Planning Issue
Pennsylvania is one of only six states that imposes an inheritance tax — a tax paid by beneficiaries on assets they receive from a decedent's estate, separate from and in addition to any federal estate tax. Pennsylvania's inheritance tax rates are:
- Surviving spouse: 0% (exempt)
- Lineal heirs (children, grandchildren, parents): 4.5%
- Siblings: 12%
- All other heirs (nieces, nephews, friends, unmarried partners): 15%
These rates apply to all property that passes through probate and to most jointly titled property. Property in an irrevocable trust established more than three years before death is generally not subject to Pennsylvania inheritance tax. Life insurance proceeds paid directly to a named beneficiary (not to the estate) are also exempt from inheritance tax.
Unlike the federal estate tax, which only applies to estates exceeding $13.61 million (2026 exemption), Pennsylvania's inheritance tax has no exemption threshold — it applies from the first dollar of inheritance for non-spouse, non-lineal-heir beneficiaries. A person who leaves their estate to a close friend at 15% may be leaving them a significantly diminished gift. Pennsylvania estate planning should always account for the inheritance tax, particularly for unmarried partners and non-family beneficiaries.
Common Pennsylvania Will Mistakes
The most common mistakes Pennsylvania residents make when executing wills include:
- Having only one witness instead of two (renders the will invalid unless holographic).
- Typing the will themselves and signing it without witnesses (not a valid holographic will in PA because it's not entirely handwritten).
- Using a beneficiary as a witness (not automatically void in PA, but creates complications).
- Failing to update the will after marriage, divorce, or the birth of children.
- Storing the will in a bank safe deposit box that the executor cannot access after death (keep the original with an attorney or in a home safe the executor knows about).
- Failing to coordinate the will with beneficiary designations on retirement accounts, life insurance, and payable-on-death accounts (these assets pass outside the will).
- Not accounting for Pennsylvania inheritance tax in bequests to non-spouse beneficiaries.