Pennsylvania income tax rate 2026
OfficialPennsylvania rates, brackets and the tax on common salaries.
From Pennsylvania Department of Revenue and IRS From Pennsylvania Department of Revenue, IRS and Social Security AdministrationEffective Checked
- Rate
- 3.07%
- Tax on $75,000
- $2,303
- 3.1% effective
- Tax on $100,000
- $3,070
- 3.1% effective
- Rank among taxing states
- #33 of 42
- by tax taken on $75,000, 1 takes the most
What is the Pennsylvania income tax rate in 2026?
Pennsylvania taxes wages at a flat 3.07% in 2026. On a $75,000 salary, Pennsylvania income tax is $2,303, an effective rate of 3.07%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Pennsylvania income tax brackets for 2026
Pennsylvania has one flat rate of 3.07% for every filer, so there are no brackets: the same rate applies to every dollar of taxable income. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 3.07% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 3.07% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 3.07% |
How much Pennsylvania income tax do you pay on $100,000?
On $100,000 of wages, Pennsylvania income tax is $3,070 in 2026, an effective rate of 3.07%. The table runs from $30,000 to $300,000.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How did Pennsylvania income tax change in 2026, and what changes in 2027?
Pennsylvania kept its rate at 3.07% in 2026. For 2027, no rate change is set (announced).
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | flat | 3.07% | 3.07% | none | official |
| 2026 | flat | 3.07% | 3.07% | none | official |
| 2027 | flat | 3.07% | 3.07% | none | announced |
How does Pennsylvania income tax compare with other states?
On $75,000, Pennsylvania income tax ranks #33 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Do Pennsylvania cities or counties charge income tax?
Pennsylvania has 2,491 municipalities whose residents pay an earned income tax, and the calculator includes 52 of them, the largest, at 0.5% to 3.75%. The Pennsylvania paycheck calculator adds the one you pick.
| Locality | Kind | Resident rate | Note |
|---|---|---|---|
| Philadelphia | city | 3.74% | 3.74% Wage Tax for residents until June 30, 2026, then 3.735% |
| Pittsburgh | city | 3% | 3% earned income tax and $52 local services tax for residents who work there |
| Allentown | city | 1.98% | 1.975% earned income tax and $52 local services tax for residents who work there |
| Reading | city | 3.6% | 3.6% earned income tax and $52 local services tax for residents who work there |
| Erie | city | 1.65% | 1.65% earned income tax and $52 local services tax for residents who work there |
| Upper Darby Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Scranton | city | 3.4% | 3.4% earned income tax and $156 local services tax for residents who work there |
| Lower Merion Township | municipality | 0% | No earned income tax and $52 local services tax for residents who work there |
| Bensalem Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Bethlehem | city | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Abington Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Lancaster | city | 1.6% | 1.6% earned income tax and $52 local services tax for residents who work there |
| Lower Paxton Township | municipality | 2% | 2% earned income tax and $52 local services tax for residents who work there |
| Bristol Township | municipality | 0.5% | 0.5% earned income tax and $52 local services tax for residents who work there |
| Millcreek Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Haverford Township | municipality | 0% | No earned income tax and $52 local services tax for residents who work there |
| Harrisburg | city | 2% | 2% earned income tax and $156 local services tax for residents who work there |
| Middletown Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| York | city | 1.25% | 1.25% earned income tax and $52 local services tax for residents who work there |
| Manheim Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Wilkes-Barre | city | 3% | 3% earned income tax and $52 local services tax for residents who work there |
| Altoona | city | 1.7% | 1.7% earned income tax and $52 local services tax for residents who work there |
| Hempfield Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| State College Borough | borough | 2.25% | 2.25% earned income tax and $52 local services tax for residents who work there |
| Northampton Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Penn Hills | municipality | 1.75% | 1.75% earned income tax and $52 local services tax for residents who work there |
| Cheltenham Township | municipality | 1.5% | 1.5% earned income tax and $52 local services tax for residents who work there |
| Upper Merion Township | municipality | 0% | No earned income tax and $52 local services tax for residents who work there |
| Norristown Borough | borough | 2.1% | 2.1% earned income tax and $52 local services tax for residents who work there |
| Hampden Township | municipality | 1.6% | 1.6% earned income tax and $52 local services tax for residents who work there |
| Cranberry Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Falls Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Lower Makefield Township | municipality | 0% | No earned income tax and $52 local services tax for residents who work there |
| Chester | city | 3.75% | 3.75% earned income tax and $52 local services tax for residents who work there |
| Lower Macungie Township | municipality | 1.15% | 1.15% earned income tax and $52 local services tax for residents who work there |
| Warminster Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Radnor Township | municipality | 0% | No earned income tax and $52 local services tax for residents who work there |
| Mount Lebanon | municipality | 1.3% | 1.3% earned income tax and $52 local services tax for residents who work there |
| Ross Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Bethel Park | municipality | 1.75% | 1.75% earned income tax and $52 local services tax for residents who work there |
| Tredyffrin Township | municipality | 0% | No earned income tax and $52 local services tax for residents who work there |
| North Huntingdon Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| York Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Ridley Township | municipality | 0% | No earned income tax and $52 local services tax for residents who work there |
| Easton | city | 1.95% | 1.95% earned income tax and $52 local services tax for residents who work there |
| Hazleton | city | 2.13% | 2.125% earned income tax and $52 local services tax for residents who work there |
| Upper Macungie Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Whitehall Township | municipality | 1.5% | 1.5% earned income tax and $52 local services tax for residents who work there |
| Spring Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| McCandless Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Susquehanna Township | municipality | 1% | 1% earned income tax and $52 local services tax for residents who work there |
| Swatara Township | municipality | 2% | 2% earned income tax and $52 local services tax for residents who work there |
How is Pennsylvania income tax withheld from a paycheck?
Employers withhold Pennsylvania income tax from each paycheck, using the None: no state withholding certificate (Form REV-419 only to ask for no withholding under Tax Forgiveness) each employee fills in. On a $75,000 salary paid every two weeks, that is $88.56 a paycheck.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Flat 3.07% of compensation each payday, with no allowances or deductions; 401(k) contributions are not subtracted. Tax Forgiveness is not applied in payroll unless the employee files Form REV-419, so the calculator withholds 3.07% and shows any forgiveness as a refund at filing.
Questions people ask
How much Pennsylvania tax is withheld from a bonus?
Employers can withhold Pennsylvania tax on a bonus at a flat 3.07%. The return settles the actual tax on it.
Does Pennsylvania tax overtime and tips?
Yes. Pennsylvania taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but Pennsylvania has not adopted that.
Do 401(k) contributions lower Pennsylvania income tax?
No. Pennsylvania taxes traditional 401(k) contributions, even though they lower federal taxable wages.