Pennsylvania income tax at a glance
Pennsylvania taxes income at a flat 3.07% with no standard deduction or personal exemptions. Employee 401(k) and 403(b) contributions are not deductible for PA tax, though retirement distributions are generally exempt. Tax forgiveness credits can eliminate the tax for low-income households.
| Tax structure | Flat 3.07% |
| Figures for tax year | 2026 |
| Starting point | PA classes of income |
| Standard deduction (single / joint) | None |
| Tax on $75,000 (single) | $2,303 (3.07%) |
| Rank at $75,000 | 33rd highest of 42 |
| Local income taxes | Yes — see below |
| State sales tax | 6% |
How Pennsylvania calculates your income tax
Pennsylvania taxes eight classes of income under its own rules rather than starting from your federal return. There is no standard deduction in Pennsylvania.
- Employee 401(k) and 403(b) contributions are not deductible for Pennsylvania tax, so the calculator ignores them for the state line.
Taxable income × 3.07% = Pennsylvania income tax
Pennsylvania income tax rate (2026)
Pennsylvania applies a single 3.07% rate to all taxable income for every filing status. There are no brackets to climb: each extra $1,000 of taxable income adds $31 of state tax.
Pennsylvania standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $0 | — | — |
| Married filing jointly | $0 | — | — |
| Head of household | $0 | — | — |
Amounts before any income-based phase-outs.
Pennsylvania income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | PA tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $1,535 | 3.07% | $3,820 | $3,825 | $40,820 | $3,402 |
| $50,000 | Married jointly | $1,535 | 3.07% | $1,780 | $3,825 | $42,860 | $3,572 |
| $75,000 | Single | $2,303 | 3.07% | $7,670 | $5,738 | $59,290 | $4,941 |
| $75,000 | Married jointly | $2,303 | 3.07% | $4,640 | $5,738 | $62,320 | $5,193 |
| $100,000 | Single | $3,070 | 3.07% | $13,170 | $7,650 | $76,110 | $6,343 |
| $100,000 | Married jointly | $3,070 | 3.07% | $7,640 | $7,650 | $81,640 | $6,803 |
Step by step: $75,000 single filer in Pennsylvania
- Gross wages: $75,000
- Pennsylvania taxable income: $75,000
- 3.07% on $75,000 = $2,302.50
- Pennsylvania income tax: $2,303 — 3.07% of gross pay, with a marginal state rate of 3.07%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $15,710 and take-home pay is about $59,290 ($2,280 every two weeks).
Local income taxes in Pennsylvania
Nearly every municipality and school district levies an earned income tax (EIT), usually 1% to 2% combined; Philadelphia’s resident wage tax is about 3.74% and Pittsburgh’s is 3%. Many areas also charge a $52 local services tax.
To include a local tax, type its rate in the “Other local / city income tax rate” box in the calculator. At a 1% local rate, $75,000 of wages would add about $750 a year.
Sales tax and other Pennsylvania taxes
The Pennsylvania state sales tax rate is 6%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,800 in state sales tax alone.
Compare Pennsylvania with neighboring states
State income tax on $75,000 of wages for a single filer in Pennsylvania and its neighbors. Moving to Ohio would cut state income tax on this salary by about $684 a year, while Delaware would cost about $1,307 more.
| State | Type | Top rate | Tax on $75k | vs PA |
|---|---|---|---|---|
| Pennsylvania | Flat | 3.07% | $2,303 | — |
| New York | Graduated | 10.9% | $3,453 | +$1,151 |
| New Jersey | Graduated | 10.75% | $2,596 | +$294 |
| Delaware | Graduated | 6.6% | $3,609 | +$1,307 |
| Maryland | Graduated | 6.5% | $3,199 | +$896 |
| West Virginia | Graduated | 4.58% | $2,546 | +$243 |
| Ohio | Flat | 2.75% | $1,619 | −$684 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid. Pennsylvania has reciprocity with NJ, MD, OH, IN, VA and WV, so residents of those states working here (and vice versa) usually pay only their home state.
How to lower your Pennsylvania income tax
- Know what isn’t deductible. Pennsylvania does not exempt 401(k) deferrals, but most retirement distributions are not taxed later.
- Claim state credits. Check the Pennsylvania return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Pennsylvania tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Pennsylvania income tax FAQ
What is the Pennsylvania state income tax rate?
Pennsylvania has a flat 3.07% rate for 2026. A single filer earning $75,000 pays an effective rate of about 3.07%.
How much Pennsylvania income tax do I pay on $75,000?
About $2,303 for a single filer and $2,303 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $59,290 a year.
What is the Pennsylvania standard deduction?
Pennsylvania has no standard deduction.
Does Pennsylvania have local income taxes?
Nearly every municipality and school district levies an earned income tax (EIT), usually 1% to 2% combined; Philadelphia’s resident wage tax is about 3.74% and Pittsburgh’s is 3%. Many areas also charge a $52 local services tax.
Is Pennsylvania a high-tax state?
On a $75,000 salary Pennsylvania ranks 33 of the 42 jurisdictions that tax wages (1 = highest), among the lowest. Among its neighbors, Ohio is cheapest at $1,619.