Pennsylvania inheritance tax percentages vary based on the class of beneficiary, according to Julie Garber for About.com. As of February 2015, the inheritance tax percentage for Class A is 4.5 percent. For Class A1, the rate is 12 percent, and for Class B, it is 15 percent.
Class A beneficiaries are lineal beneficiaries and include parents, grandparents, an un-remarried spouse of a child and natural, adopted and step-descendants, explains Garber. This class receives a $3,500 family exemption from the inheritance tax. Class A1 beneficiaries are siblings of the deceased including any person having at least one parent in common with the decedent either by blood or by adoption. Class B beneficiaries are all other beneficiaries that do not fall into Class A or A1.