Pennsylvania Income Tax Rate for 2026
Pennsylvania has one flat income tax rate of 3.07% for 2026. Examples of Pennsylvania state income tax calculations for Single and Married Filing Jointly statuses are compared.
Pennsylvania has one individual income tax bracket with a statutory flat rate of 3.07% for 2026. The same flat rate applies regardless of filing status, including Single, Married Filing Jointly, and Married Filing Separately. Pennsylvania's personal income tax rate has remained unchanged since 2004. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Pennsylvania Form PA-40 tax returns are generally due April 15, 2027.
Local income taxes can add substantially to Pennsylvania's 3.07% state income tax. Residents pay an additional 3.75% in Chester and 3% in Pittsburgh, while Philadelphia's resident Wage Tax is 3.735% effective July 1, 2026. Other communities charge less. For example, Cranberry Township in Butler County has a combined municipal and school district earned income tax of 1%. The applicable local tax depends on where a taxpayer lives and works. These additional taxes are excluded from the calculations on this page.
Examples
Pennsylvania Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $80,000 annual income per person. The Single example uses $80,000 of household income, while the Married Filing Jointly example assumes each spouse earns $80,000, for a combined $160,000. The results match our All 50 States income tax calculator using $80,000 or $160,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Pennsylvania residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. All wages in these examples are assumed to be taxable by Pennsylvania, with no deductions, exclusions, or tax credits. Pennsylvania does not have a standard deduction or personal exemption, and the federal standard deduction does not reduce Pennsylvania taxable income. Local income taxes are excluded. See the All 50 States calculator for a full list of assumptions and sources.
Pennsylvania Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $80,000 | $160,000 |
| Standard Deduction | $0 | $0 |
| Taxable Income | $80,000 | $160,000 |
| State Income Tax | $2,456 | $4,912 |
| Effective Tax Rate | 3.07% | 3.07% |
| Marginal Tax Rate | 3.07% | 3.07% |
Looking at the table above, we can see that the same 3.07% tax rate applies to both Single and Married Filing Jointly statuses. With no standard deduction or other adjustments in these examples, Pennsylvania taxable income equals household income. Doubling the income doubles the estimated state income tax, leaving both examples with the same marginal and effective tax rates. The joint tax equals the combined tax of two single filers who each earn $80,000. Filing jointly therefore produces no Pennsylvania marriage penalty in this simplified comparison. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $80,000 of household income, all $80,000 is assumed to be Pennsylvania-taxable wages. No standard deduction or personal exemption is subtracted. Pennsylvania taxable income is therefore $80,000.
- Taxable income: Use the full amount of household income with no deductions.
- Estimated Pennsylvania income tax: Multiply taxable income by the flat tax rate of 3.07%.
Pennsylvania effective tax rate: $2,456.00 divided by $80,000 of household income equals 3.07%. The estimated state income tax is $2,456 in the comparison table.
Pennsylvania marginal tax rate: 3.07%, the rate applied to each additional dollar of Pennsylvania taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $80,000 with a combined household income of $160,000. Both spouses' wages are assumed to be fully taxable by Pennsylvania. With no standard deduction, personal exemption, or other adjustments, Pennsylvania taxable income is $160,000.
- Taxable income: Combine both spouses' income with no deductions.
- Estimated Pennsylvania income tax: Multiply taxable income by the same flat tax rate of 3.07%.
Pennsylvania effective tax rate: $4,912.00 divided by $160,000 of household income equals 3.07%. The estimated state income tax is $4,912 in the comparison table.
Pennsylvania marginal tax rate: 3.07%, unchanged from the Single example.
Takeaway
Pennsylvania Income Tax Takeaways
No standard deduction reduces state taxable income: Pennsylvania does not subtract the federal standard deduction or provide its own standard deduction. In these examples, the full amount of wages is subject to the 3.07% state tax rate.
The joint tax equals the combined tax of two single filers: At $80,000 of annual income per person, the joint household has twice the income and Pennsylvania taxable income. The joint tax of $4,912 is exactly twice the Single tax of $2,456. This simplified comparison shows no Pennsylvania marriage penalty.
The effective and marginal rates are equal in both examples: Estimated Pennsylvania income tax divided by household income produces a 3.07% effective rate for both filing statuses. Both also have a 3.07% marginal rate. Results can differ when deductions, income exclusions, or credits apply. Local income taxes, when applicable, are additional.
Pennsylvania vs Neighboring States
| State | Tax Year | Tax Rate | Rate Type |
|---|---|---|---|
| Pennsylvania | 2026 | 3.07% | Flat |
| Maryland | 2026 | 2% - 6.5% | Progressive |
| New Jersey | 2026 | 1.4% - 10.75% | Progressive |
| New York | 2026 | 3.9% - 10.9% | Progressive |
| Ohio | 2026 | 2.75% | Flat |
| West Virginia | 2026 | 2.11% - 4.58% | Progressive |
FAQ
Frequently Asked Questions
Is Pennsylvania a flat tax state?
Yes. Pennsylvania applies one income tax rate to state taxable income. It does not use a series of progressively higher tax brackets. Specific deductions, income exclusions, and credits can still affect the final tax amount.
What is the Pennsylvania income tax rate for 2026?
The statutory rate is 3.07%. Pennsylvania's 2026 estimated income tax instructions use that rate, as do the examples on this page. The rate has remained unchanged since 2004.
What is Pennsylvania's marginal tax rate?
The marginal tax rate in both examples is 3.07%. Each additional dollar of Pennsylvania taxable income adds 3.07 cents of state tax before credits. Local income taxes are not included in that rate.
What is Pennsylvania's effective tax rate?
On this page, the effective rate is estimated Pennsylvania income tax divided by household income. Both examples produce a 3.07% effective rate because all household income is taxable and no deductions or credits apply. The effective rate can be lower for a household with income exclusions, deductions, or tax credits.
Does Pennsylvania have a standard deduction?
No. Pennsylvania does not provide a state standard deduction or allow the federal standard deduction to reduce state taxable income. It calculates taxable income under its own rules rather than starting with federal taxable income. The $0 entries in our table refer to the state calculation only.
Does Pennsylvania have a personal exemption?
No. Pennsylvania does not provide a personal exemption deduction for the taxpayer or spouse. Our examples therefore subtract no personal exemption from either household's wages.
Does Pennsylvania have a dependent exemption?
Pennsylvania does not provide a separate exemption deduction for each dependent. Family size can instead affect eligibility for Tax Forgiveness, a credit that reduces state income tax for qualifying taxpayers. The examples on this page assume no dependents or tax credits.
Does Pennsylvania have a marriage penalty?
Pennsylvania does not apply a higher tax rate simply because a couple files jointly. In our examples, a joint return with $160,000 of wages produces $4,912 of state tax, equal to the combined tax of two single filers earning $80,000 each. This comparison shows no state marriage penalty under the stated assumptions. Credit eligibility and other household circumstances can affect the result outside these examples.
Does the Pennsylvania income tax rate include local taxes?
No. The 3.07% rate covers Pennsylvania personal income tax only. Municipal and school district earned income taxes, or Philadelphia's Wage Tax, may also apply depending on where a taxpayer lives or works. These examples and the All 50 States calculator exclude local income taxes.
References:
- 2026 Instructions for Estimating PA Personal Income Tax (REV-413(I)) (PDF). Pennsylvania Department of Revenue. Estimated tax worksheet, page 3. Retrieved September 10, 2026.
- Personal Income Tax Rates. Pennsylvania Department of Revenue. Current rate and historical rates. Retrieved September 10, 2026.
- Tax Reform Code of 1971, Section 302: Imposition of Tax (PDF). Pennsylvania General Assembly. Statutory personal income tax rate. Retrieved September 10, 2026.
- Deductions and Credits and Gross Compensation. Pennsylvania Department of Revenue. State taxable income and deduction treatment. Retrieved September 10, 2026.
- Tax Forgiveness. Pennsylvania Department of Revenue. Credit eligibility and dependent treatment. Retrieved September 10, 2026.
- 61 Pa. Code Section 117.1: General Requirements of a Return. Pennsylvania Code. Calendar-year filing deadline. Retrieved September 10, 2026.
- Local Withholding Tax FAQs and Wage Tax. Pennsylvania Department of Community and Economic Development and City of Philadelphia. Local taxes excluded from the examples. Retrieved September 10, 2026.
- Department of Accounts & Finance. City of Chester. Resident earned income tax rate. Retrieved September 10, 2026.
- Taxes. City of Pittsburgh. Resident earned income tax rate. Retrieved September 10, 2026.
- Earned Income Tax. Cranberry Township, Butler County. Combined municipal and school district earned income tax. Retrieved September 10, 2026.