It is not as important to avoid the probate process in Pennsylvania as it is in other states. The Pennsylvania probate process tends to be less cumbersome than in many other states. The probate fees are also low in Pennsylvania. However, there is an Inheritance Tax that applies to BOTH probate and non-probate assets. As a result, there is often little to be gained in the way of time or cost savings resulting from avoidance of probate in Pennsylvania.