Pennsylvania Income Tax Rates, Tables, and Calculator for 2026
Pennsylvania has one flat income tax rate of 3.07% for 2026. Compare PA state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Pennsylvania ranks among states.
Pennsylvania has a flat individual income tax rate of 3.07% for 2026. The same rate applies to Pennsylvania taxable income regardless of income level or filing status, including Single, Married Filing Jointly, and Married Filing Separately. The state provides no standard deduction or personal exemption, so all wages in our examples are subject to that rate. The calculator and tables below compare Pennsylvania taxes across income levels, filing statuses, and states, with step-by-step examples showing how the flat rate determines state income tax.
The Pennsylvania General Assembly establishes the income tax rules, while the Pennsylvania Department of Revenue administers them and publishes the tax forms and instructions. The Department's 2026 estimated income tax instructions provide the 3.07% rate we use in our calculations. The rate has remained unchanged since 2004. For calendar-year filers, federal Form 1040 series returns and Pennsylvania Form PA-40 tax returns for income earned in 2026 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 and rankings on this page.
Tax Calculator
Pennsylvania Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Pennsylvania income tax for 2026. Results open in our All 50 States income tax calculator with Pennsylvania highlighted. The table below shows Pennsylvania income tax for a Single filer earning $50,000 to $150,000 annually. The marginal and effective tax rates remain at 3.07% across these examples. Pennsylvania's rank changes because other states' rates, deductions, and credits affect tax differently as income increases.
How Much Will You Pay in Pennsylvania?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,535 | 3.07% | 3.07% | 29 |
| $75,000 | $2,303 | 3.07% | 3.07% | 19 |
| $100,000 | $3,070 | 3.07% | 3.07% | 15 |
| $125,000 | $3,838 | 3.07% | 3.07% | 15 |
| $150,000 | $4,605 | 3.07% | 3.07% | 15 |
Pennsylvania falls in the low to moderate income tax range nationally across these examples, with rankings from 15th to 29th. At $100,000 of annual income, a Single filer pays an estimated $3,070 in Pennsylvania state income tax for 2026. The marginal and effective tax rates are both 3.07% because the same flat rate applies to all wages in this example, with no deductions or credits reducing the tax.
The ranked estimates assume full-year Pennsylvania residency, Single filing status, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as another taxpayer's dependent. Pennsylvania provides no standard deduction or personal exemption. All wages in these examples are treated as taxable, with no deductions, exclusions, or tax credits. Federal, payroll, and local taxes are excluded. The step-by-step examples further down the page explain how Pennsylvania income tax is calculated for Single and Married Filing Jointly households.
Tax Rates
Pennsylvania Income Tax Rates
Pennsylvania is a flat tax state with one statutory individual income tax rate of 3.07% for 2026. The same rate applies to Pennsylvania taxable income regardless of income level or filing status. Earning more does not move a taxpayer into a higher state income tax bracket. The table shows Pennsylvania's state income tax rate history from 1987 to 2026, grouping years when the rate remained unchanged.
Pennsylvania State Income Tax Rate History, 1987-2026
| Tax Year | Tax Rate |
|---|---|
| 2004-2026 | 3.07% |
| 1993-2003 | 2.80% |
| 1992 | 2.95% |
| 1991 | 2.60% |
| 1987-1990 | 2.10% |
Pennsylvania increased its personal income tax rate from 2.80% to 3.07% in 2004, and the rate has remained unchanged through 2026. This flat-rate structure has no income bracket thresholds to adjust annually for inflation. Changes to deductions, income exclusions, or credits can still affect tax owed even when the statutory rate stays the same.
Compare States
Compare Pennsylvania to Other States
The next table compares Pennsylvania with its six neighboring states, plus Florida, at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Pennsylvania. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Pennsylvania vs Other States at $75,000 of Income (2026)
| State Name | State Tax | Difference | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|---|
| Florida | $0 | −$2,303 | 0% | 0.00% | 1 |
| Ohio | $1,619 | −$684 | 2.75% | 2.16% | 12 |
| Pennsylvania | $2,303 | $0 | 3.07% | 3.07% | 19 |
| West Virginia | $2,546 | +$243 | 4.58% | 3.39% | 26 |
| New Jersey | $2,596 | +$294 | 5.525% | 3.46% | 28 |
| Maryland | $3,199 | +$896 | 4.75% | 4.27% | 39 |
| New York | $3,453 | +$1,151 | 5.4% | 4.60% | 43 |
| Delaware | $3,609 | +$1,307 | 6.6% | 4.81% | 49 |
At $75,000 of annual income, Pennsylvania has lower state income tax than five of its six neighboring states. Its estimated $2,303 tax is about $294 less than New Jersey, $1,151 less than New York, and $1,307 less than Delaware. Ohio is about $684 lower than Pennsylvania. These comparisons exclude local income taxes, which can add to the amounts paid in Pennsylvania and several comparison states. Florida is included as a popular comparison because it has no state income tax.
Examples
Pennsylvania Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 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. In the comparison table, household income is also Pennsylvania taxable income because all wages are taxable and the state provides no standard deduction or personal exemption. We then apply the 3.07% flat rate to calculate Pennsylvania state income tax. No other deductions, income exclusions, or tax credits are included.
2026 Pennsylvania Filing Status Comparison
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $0 | $0 |
| Taxable Income | $75,000 | $150,000 |
| State Income Tax | $2,303 | $4,605 |
| 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. Before rounding, the joint tax equals the combined tax of two single filers who each earn $75,000. Filing jointly therefore produces no Pennsylvania marriage penalty in this simplified comparison. The apparent $1 difference when comparing the rounded table amounts comes from rounding each displayed result independently. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, all $75,000 is assumed to be Pennsylvania-taxable wages. No standard deduction or personal exemption is subtracted. Pennsylvania taxable income is therefore $75,000.
- Taxable income: Use the full amount of household income with no deductions. $75,000 − $0 = $75,000
- Estimated Pennsylvania income tax: Multiply taxable income by the flat tax rate of 3.07%. $75,000 × 0.0307 = $2,302.50
To calculate the Pennsylvania effective tax rate, we divide $2,302.50 of state income tax by $75,000 of household income. The result is 3.07%. The calculated state income tax rounds to $2,303 in the comparison table.
The Pennsylvania marginal tax rate is 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 $75,000 with a combined household income of $150,000. Both spouses' wages are assumed to be fully taxable by Pennsylvania. With no standard deduction, personal exemption, or other adjustments, Pennsylvania taxable income is $150,000.
- Taxable income: Combine both spouses' income with no deductions. $150,000 − $0 = $150,000
- Estimated Pennsylvania income tax: Multiply taxable income by the same flat tax rate of 3.07%. $150,000 × 0.0307 = $4,605.00
To calculate the Pennsylvania effective tax rate, we divide $4,605.00 of state income tax by $150,000 of household income. The result is 3.07%, matching the Single example. The calculated state income tax is $4,605 in the comparison table.
The Pennsylvania marginal tax rate is 3.07%, unchanged from the Single example.
Takeaway
Pennsylvania Income Tax Takeaways
Pennsylvania provides no standard deduction
Pennsylvania does not subtract the federal standard deduction or provide its own state standard deduction. In these examples, the full amount of wages is subject to the 3.07% state tax rate.
Joint filing produces equal results
At $75,000 of annual income per person, the joint household has twice the income and Pennsylvania taxable income. Before rounding, the joint tax of $4,605 is exactly twice the Single tax of $2,302.50 in our examples. This simplified comparison shows no Pennsylvania marriage penalty.
Effective and marginal rates are equal
In our 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's ranking improves as income rises
Pennsylvania ranks 29th nationally at $50,000 of Single income, in the moderate range, and 15th at $100,000 to $150,000, in the low range. Its 3.07% flat rate applies without a standard deduction, so even the first dollars of taxable wages are taxed at that rate. As income rises, Pennsylvania keeps the same rate while higher brackets and the diminishing relative benefit of deductions can raise effective rates in other states. At $75,000, Pennsylvania has lower state income tax than five of its six neighboring states, with Ohio the exception.
Local income taxes can double the total tax
Pennsylvania ranks 15th nationally at $100,000 of Single income when comparing state income tax alone. Using Philadelphia's 3.735% resident Wage Tax rate, $100,000 of wages subject to both taxes produces $3,070 in state income tax plus $3,735 in local tax. That totals $6,805, or 6.805% of household income, before any applicable credits. Local rates vary by community and are excluded from our state rankings.
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 reduce the amount owed.
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.
How much is Pennsylvania income tax on $75,000?
A Single filer earning $75,000 in wages pays an estimated $2,303 in Pennsylvania state income tax for 2026. The calculation is $75,000 multiplied by 3.07%, or $2,302.50 before rounding. Pennsylvania provides no standard deduction or personal exemption.
How much is Pennsylvania income tax on $100,000?
A Single filer earning $100,000 pays an estimated $3,070 in Pennsylvania state income tax for 2026. Both the marginal and effective tax rates are 3.07% because all $100,000 is assumed to be taxable wages, with no deductions or tax credits.
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.
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.
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?
No. 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.
Does Pennsylvania have a Child Tax Credit?
No. Pennsylvania does not provide a general state Child Tax Credit for 2026.
How much is the Pennsylvania Child and Dependent Care Enhancement Tax Credit?
The refundable Pennsylvania Child and Dependent Care Enhancement Tax Credit provides up to $1,050 for one qualifying child or dependent, or $2,100 for two or more. It applies to eligible care expenses that allow a taxpayer to work or look for work. A refundable credit can exceed the state income tax owed.
The maximum uses 35% of eligible expenses at federal adjusted gross income of $15,000 or less. The percentage decreases as income rises, reaching 20% above $43,000. With the full $3,000 or $6,000 expense allowance, that produces a $600 or $1,200 credit at the lowest percentage. Smaller eligible expenses produce a smaller credit. Pennsylvania retains the earlier federal percentage schedule, so the expanded federal credit for 2026 does not automatically increase the state credit.
How much is the Pennsylvania Earned Income Tax Credit?
Pennsylvania's Working Pennsylvanians Tax Credit is a refundable credit equal to 10% of the federal Earned Income Tax Credit. For 2026, the maximum federal credit is $8,231 for taxpayers with three or more qualifying children, making the corresponding Pennsylvania credit about $823. Refundable means the credit can exceed Pennsylvania income tax owed.
For taxpayers with three or more qualifying children, the federal credit reaches zero at income of $62,974 for Single or Head of Household, or $70,244 for Married Filing Jointly. Both earned income and adjusted gross income must be below the applicable limit. Households with fewer qualifying children have smaller maximum credits and lower income limits.
Does Pennsylvania have a marriage penalty?
No, not in our examples. Pennsylvania does not apply a higher tax rate simply because a couple files jointly. In our examples, a joint return with $150,000 of wages produces $4,605 of state tax, equal to the combined tax of two single filers earning $75,000 each before rounding. 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. Page 3 directs taxpayers to multiply estimated taxable income by 3.07%. Pages 3-4 explain the separate treatment of applicable credits. Supports the 2026 rate used in the tables and examples. Retrieved October 23, 2026.
- Personal Income Tax Rates. Pennsylvania Department of Revenue. Supplies the historical rates and unchanged periods in the 1987-2026 table, including the 2.80% rate for 1993-2003 and the 3.07% rate beginning in 2004. Retrieved October 23, 2026.
- Tax Reform Code of 1971, Section 302: Imposition of Tax (PDF). Pennsylvania General Assembly. Establishes the 3.07% personal income tax rate. The compiler's note identifies January 1, 2004 as the effective date of the Act 46 of 2003 rate amendment. Section 302.1 explains weighted annual rates when a rate changes during a tax year. Retrieved October 23, 2026.
- Deductions and Credits and Gross Compensation. Pennsylvania Department of Revenue. Confirms that Pennsylvania provides no standard deduction or personal exemption deduction and explains taxable wages, exclusions, and specific allowable deductions. Supports the income base used in the examples and the deduction and exemption FAQ answers. Retrieved October 23, 2026.
- Tax Forgiveness. Pennsylvania Department of Revenue. Explains how eligibility income, marital status, and dependent children affect the Tax Forgiveness credit. Supports the distinction between a dependent exemption deduction and relief available through a credit. Retrieved October 23, 2026.
- Child and Dependent Care Enhancement Tax Credit and Working Pennsylvanians Tax Credit. Pennsylvania Department of Revenue. Explains eligibility and refundability, the child-care credit's $1,050/$2,100 maximums, and the 10% federal EITC match. The Working Pennsylvanians page's $805 maximum refers to tax year 2025. The FAQ applies the statutory 10% to the IRS's 2026 maximum. Retrieved October 23, 2026.
- The Fiscal Code, Articles XVI-W and XVI-W.2. Pennsylvania General Assembly. Sections 1602-W, 1603-W, and 1605-W retain the 2022 federal percentage schedule and rules for the child and dependent care credit. Section 1603-W.2 sets the refundable Working Pennsylvanians Tax Credit at 10% of the same year's federal EITC. Retrieved October 23, 2026.
- 2022 Publication 503, Child and Dependent Care Expenses (PDF). Internal Revenue Service. Page 13 shows the 35% credit percentage at adjusted gross income of $15,000 or less, declining to 20% above $43,000. This historical schedule is cited because current Pennsylvania law retains it, rather than automatically adopting the expanded 2026 federal percentages. Retrieved October 23, 2026.
- Revenue Procedure 2025-32 (PDF). Internal Revenue Service. Section 3.06, page 15, provides the 2026 federal EITC maximum of $8,231 for three or more qualifying children and the $62,974/$70,244 income limits used in the FAQ. The Pennsylvania maximum shown is calculated as 10% of that federal amount. Retrieved October 23, 2026.
- 61 Pa. Code Section 117.1: General Requirements of a Return. Pennsylvania Code. Establishes April 15 as the general personal income tax return deadline for calendar-year taxpayers, supporting the April 15, 2027 date for 2026 returns. Retrieved October 23, 2026.
- Topic 301: When, How and Where to File. Internal Revenue Service. Explains the general April 15 federal filing deadline for calendar-year taxpayers and the weekend and holiday exceptions. Retrieved October 23, 2026.
- Local Withholding Tax FAQs and Wage Tax. Pennsylvania Department of Community and Economic Development and City of Philadelphia. Explains how residence and work location affect local earned income tax withholding. Philadelphia's rate table confirms the 3.735% resident Wage Tax effective July 1, 2026. These local taxes are excluded from the state estimates and rankings. Retrieved October 23, 2026.
- Department of Accounts & Finance. City of Chester. The Earned Income Tax section lists the 3.75% resident rate used in the local-tax discussion. Retrieved October 23, 2026.
- Taxes. City of Pittsburgh. The Earned Income Tax sections identify the 3% combined resident rate, consisting of 1% city tax and 2% school district tax. Retrieved October 23, 2026.
- Earned Income Tax. Cranberry Township, Butler County. Confirms the 1% resident earned income tax, divided equally between the township and Seneca Valley School District, used as the lower-rate local example. Retrieved October 23, 2026.