Pennsylvania Income Tax Tables

Pennsylvania tax tables are different from federal tax tables and from the tax tables used by many other states.

Pennsylvania has a flat personal income tax rate of 3.07%, which means the same state income tax rate generally applies to Pennsylvania taxable income regardless of how much taxable income you have.

Pennsylvania does not use a series of graduated personal income tax brackets like the federal government. Instead, Pennsylvania generally applies its 3.07% personal income tax rate to taxable income after applying Pennsylvania’s specific exclusions, deductions, and other adjustments.

Pennsylvania Tax Rate

The Pennsylvania personal income tax rate is 3.07%.

Pennsylvania has maintained the 3.07% personal income tax rate since 2004.

Pennsylvania Tax Tables

Because Pennsylvania has a flat income tax rate, the state tax calculation is relatively straightforward.

These examples show the basic state income tax calculation before considering applicable Pennsylvania deductions, exclusions, credits, tax forgiveness, or other adjustments.

Pennsylvania Does Not Have Traditional Income Tax Brackets

One of the most important things to understand about Pennsylvania tax tables is that there are no traditional graduated state income tax brackets for individual taxpayers.

For example, the federal government may tax different portions of taxable income at different rates.

Pennsylvania generally applies its 3.07% rate to Pennsylvania taxable income.

This means a taxpayer with $50,000 of Pennsylvania taxable income does not move into a higher state tax bracket simply because income exceeds a particular threshold.

Example: $50,000 of Pennsylvania Taxable Income

Suppose a Pennsylvania resident has $50,000 of taxable income for state tax purposes.

The basic calculation would be:

$50,000 × 3.07% = $1,535

The taxpayer’s Pennsylvania personal income tax before applicable credits or other adjustments would be approximately $1,535.

Example: $100,000 of Pennsylvania Taxable Income

A taxpayer with $100,000 of Pennsylvania taxable income would have a basic state income tax calculation of:

$100,000 × 3.07% = $3,070

The taxpayer does not move into a higher Pennsylvania income tax bracket because Pennsylvania uses a flat rate.

Example: $200,000 of Pennsylvania Taxable Income

A taxpayer with $200,000 of Pennsylvania taxable income would have a basic state tax calculation of:

$200,000 × 3.07% = $6,140

The same 3.07% rate applies.

This is one of the biggest differences between Pennsylvania tax tables and federal tax brackets.

Pennsylvania Taxable Income

Pennsylvania does not simply take federal taxable income and apply 3.07%.

The state has its own rules for determining Pennsylvania taxable income.

Pennsylvania taxes eight major classes of income:

• Compensation
• Interest
• Dividends
• Net profits from a business, profession, or farm
• Net gains or income from property
• Net gains or income from rents, royalties, patents, and copyrights
• Income from estates or trusts
• Gambling and lottery winnings

Pennsylvania’s tax system therefore requires taxpayers to understand which types of income are taxable under Pennsylvania law.

Pennsylvania Standard Deduction

Pennsylvania does not provide a standard deduction like the federal government.

Pennsylvania also does not provide a general personal exemption in the same way the federal tax system does.

Instead, Pennsylvania has its own rules for determining taxable income and allows certain deductions, exclusions, and credits.

This difference matters for taxpayers accustomed to using the federal standard deduction.

Pennsylvania Tax Tables vs. Federal Tax Tables

Pennsylvania tax tables should not be confused with federal tax tables.

Federal tax brackets are progressive, meaning different portions of taxable income can be taxed at different federal rates.

Pennsylvania generally uses a flat 3.07% personal income tax rate.

This means taxpayers may need to calculate federal, state, and local income taxes separately.

Pennsylvania Local Income Tax

Pennsylvania is also unusual because many municipalities and school districts impose local earned income taxes.

The local tax rate depends on where you live and, in some cases, where you work.

As a result, two Pennsylvania residents with identical incomes can have different total state and local income tax bills.

Pennsylvania Local Tax Example

Suppose two Pennsylvania residents each earn $60,000.

Both may have the same basic Pennsylvania personal income tax calculation:

$60,000 × 3.07% = $1,842

However, their total tax bills can differ if they live in different municipalities or school districts with different local earned income tax rates.

This is why Pennsylvania taxpayers should consider both state and local taxes.

Pennsylvania Tax Withholding

Employers generally withhold Pennsylvania personal income tax at the flat rate of 3.07% from taxable compensation.

Pennsylvania’s employer withholding system does not use the same progressive withholding tables used for federal income tax.

Local earned income tax withholding can also apply depending on where the employee lives and works.

Pennsylvania Tax Withholding Example

An employee earns $2,000 in taxable Pennsylvania wages during a pay period.

A simplified Pennsylvania withholding calculation would be:

$2,000 × 3.07% = $61.40

The employee would have approximately $61.40 of Pennsylvania state income tax withheld before considering other applicable taxes or local withholding.

Pennsylvania Tax Tables for Seniors

Pennsylvania can be relatively favorable for retirees because many types of retirement income are treated differently from ordinary wages.

Pennsylvania’s tax treatment of retirement income can be an important consideration for seniors.

A taxpayer should not automatically assume that income taxable on the federal return is also taxable by Pennsylvania.

Is Social Security Taxable in Pennsylvania?

Social Security benefits are generally not subject to Pennsylvania personal income tax.

This is an important difference between federal and state taxation.

A Pennsylvania senior may therefore receive Social Security benefits without including those benefits as Pennsylvania taxable income.

Are Pensions Taxable in Pennsylvania?

Pennsylvania generally provides favorable treatment for qualifying retirement benefits for taxpayers who have reached retirement age and meet the applicable requirements.

Qualified distributions from eligible retirement plans may be treated differently under Pennsylvania law than ordinary wages.

Taxpayers should distinguish between Pennsylvania’s rules and federal tax rules when determining whether pension income is taxable.

Are 401(k) Distributions Taxable in Pennsylvania?

The Pennsylvania treatment of 401(k) distributions can depend on the taxpayer’s circumstances and the nature of the distribution.

Qualified retirement distributions can receive favorable treatment under Pennsylvania’s retirement-income rules.

Early distributions and distributions that do not meet Pennsylvania’s requirements may be treated differently.

Are IRA Distributions Taxable in Pennsylvania?

Pennsylvania generally provides favorable treatment for qualifying retirement distributions.

However, the timing and circumstances of the distribution matter.

Taxpayers should review Pennsylvania rules separately from federal rules when determining whether an IRA distribution is subject to Pennsylvania income tax.

Pennsylvania Tax Tables for Married Couples

Pennsylvania does not have separate graduated tax brackets for married couples.

The 3.07% personal income tax rate generally applies to Pennsylvania taxable income.

Married taxpayers should still determine their Pennsylvania filing requirements and calculate income according to Pennsylvania’s rules.

Pennsylvania Tax Tables for Single Filers

Single taxpayers are also subject to the 3.07% Pennsylvania personal income tax rate.

There is no traditional series of higher tax brackets for higher-income single taxpayers.

For example, a single taxpayer with $80,000 of Pennsylvania taxable income has a basic state tax calculation of:

$80,000 × 3.07% = $2,456

Pennsylvania Tax Tables for Married Filing Jointly

Pennsylvania does not use the same progressive married filing jointly tax brackets found on the federal return.

The state’s 3.07% flat rate applies to Pennsylvania taxable income.

This can make Pennsylvania state tax calculations considerably simpler than federal tax calculations.

Pennsylvania Tax Tables for Head of Household

Pennsylvania does not have a separate progressive head-of-household tax bracket structure.

The state’s personal income tax rate remains 3.07%.

However, household circumstances can affect eligibility for certain Pennsylvania credits and tax forgiveness programs.

Pennsylvania Tax Forgiveness

Pennsylvania has a Tax Forgiveness program designed to reduce or eliminate state income tax for certain lower-income taxpayers.

Eligibility depends on factors including income, marital status, family size, and qualifying dependents.

Qualifying taxpayers can receive partial or full forgiveness of Pennsylvania personal income tax.

Pennsylvania Tax Forgiveness Income Table

Tax forgiveness is more complicated than simply looking at the 3.07% tax rate.

The state considers both eligibility income and family circumstances.

For example, Pennsylvania provides tax forgiveness opportunities for certain families with relatively modest incomes.

A family of four can qualify at a higher income level than a single taxpayer because the program considers family size.

Example: Pennsylvania Tax Forgiveness

Suppose a Pennsylvania family has relatively low income and two qualifying children.

The family may qualify for Pennsylvania Tax Forgiveness even though the household technically has Pennsylvania taxable income.

This can reduce the Pennsylvania income tax owed.

Pennsylvania Working Pennsylvanians Tax Credit

Pennsylvania introduced the Working Pennsylvanians Tax Credit, which is based on the federal Earned Income Tax Credit.

The state credit equals 10% of the taxpayer’s federal EITC, with a maximum state credit of $805.

This credit is particularly important for lower-income working taxpayers.

Example: Pennsylvania Working Pennsylvanians Credit

Suppose a taxpayer receives a $5,000 federal Earned Income Tax Credit.

Ten percent of that amount would be:

$5,000 × 10% = $500

The taxpayer could potentially receive a $500 Pennsylvania Working Pennsylvanians Tax Credit if they meet all eligibility requirements.

The state says taxpayers who qualify for the federal EITC automatically qualify for the state credit.

Pennsylvania Tax Credits

Pennsylvania offers several tax credits and programs that can reduce state tax liability.

Depending on the taxpayer’s circumstances, benefits can include:

• Tax Forgiveness
• Working Pennsylvanians Tax Credit
• Resident credit for certain taxes paid to other states
• Other specialized Pennsylvania credits

Credit availability depends on the taxpayer’s income and circumstances.

Pennsylvania Resident Credit

Pennsylvania residents who pay income tax to another state may be eligible for a resident credit in certain circumstances.

The credit is subject to Pennsylvania’s rules and limitations.

Pennsylvania generally limits the credit based on the Pennsylvania tax attributable to the income taxed by another state.

Pennsylvania Tax Tables for Nonresidents

Nonresidents generally pay Pennsylvania income tax on taxable income from Pennsylvania sources.

Pennsylvania does not generally tax all income a nonresident earns simply because the person works with a Pennsylvania connection.

The income source matters.

Under Pennsylvania’s rules, nonresidents are generally taxed on Pennsylvania-source income.

Pennsylvania Tax Tables for Part-Year Residents

A person who moves into or out of Pennsylvania during the year may be considered a part-year resident.

Part-year residents are generally subject to Pennsylvania tax on income received while they are Pennsylvania residents and on applicable Pennsylvania-source income earned during the nonresident portion of the year.

This can make the tax calculation more complicated than a full-year resident return.

Pennsylvania Tax on Interest

Pennsylvania taxes interest income under its personal income tax rules.

Taxpayers should report taxable Pennsylvania interest as required by the state.

Federal and Pennsylvania tax treatment can differ.

Pennsylvania Tax on Dividends

Dividend income can also be subject to Pennsylvania personal income tax.

The state does not simply use federal taxable income to determine the amount of dividend income subject to Pennsylvania tax.

Follow Pennsylvania’s classification rules when preparing the state return.

Pennsylvania Tax on Capital Gains

Pennsylvania generally taxes qualifying gains from the sale of property.

The state does not necessarily follow federal capital gains tax rules.

This is especially important when taxpayers sell stocks, real estate, business property, or other assets.

Pennsylvania Tax on Home Sales

Selling a home can create a Pennsylvania tax issue if Pennsylvania rules recognize a taxable gain.

However, Pennsylvania’s treatment can differ from the federal home-sale exclusion.

Homeowners should determine their Pennsylvania gain separately from their federal taxable gain.

Pennsylvania Tax on Rental Income

Net income from rental property can be subject to Pennsylvania personal income tax.

Pennsylvania has specific rules for determining net income from rents, royalties, patents, and copyrights.

Landlords should maintain records of Pennsylvania-allowed expenses and income.

Pennsylvania Tax on Business Income

Business income can be subject to Pennsylvania personal income tax when earned by an individual.

Pennsylvania taxes net profits from operating a business, profession, or farm.

Business owners may need to file additional Pennsylvania schedules depending on the type of business.

Pennsylvania Tax on Gambling and Lottery Winnings

Pennsylvania taxes certain gambling and lottery winnings.

Pennsylvania may tax cash prizes from the Pennsylvania Lottery.

Noncash Pennsylvania Lottery prizes are treated differently under state law.

Pennsylvania Tax Tables and Federal Tax Brackets

Pennsylvania taxpayers should not use federal tax brackets to calculate their state income tax.

For example, a taxpayer might be in the 22% federal tax bracket while paying a 3.07% Pennsylvania personal income tax rate on Pennsylvania taxable income.

The two tax systems operate independently.

Pennsylvania Tax Calculation Example

Consider a taxpayer with:

• Pennsylvania taxable income: $70,000
• Pennsylvania income tax rate: 3.07%

The basic calculation is:

$70,000 × 0.0307 = $2,149

The taxpayer’s basic Pennsylvania personal income tax would therefore be approximately $2,149 before applicable credits or other adjustments.

Pennsylvania Tax Table: Income From $10,000 to $100,000

This table is a simplified illustration of the 3.07% rate before credits, exemptions, exclusions, or other Pennsylvania-specific adjustments.

Pennsylvania Tax Table: Income From $100,000 to $500,000

Again, Pennsylvania does not impose a higher personal income tax rate simply because income reaches one of these levels.

Pennsylvania Tax Rate

The 2026 Pennsylvania personal income tax rate remains:

3.07%

This rate applies to Pennsylvania taxable income subject to the personal income tax.

Pennsylvania Sales Tax

Pennsylvania’s sales tax is separate from the personal income tax.

The state sales tax rate is 6%, with an additional local sales tax applying in Philadelphia and Allegheny County.

Sales tax therefore should not be confused with Pennsylvania’s 3.07% personal income tax.

Pennsylvania Property Taxes

Pennsylvania property taxes are primarily imposed at the local level.

Property tax rates can vary substantially by county, municipality, and school district.

Homeowners should therefore look at local property tax rates separately from the state income tax rate.

Pennsylvania Inheritance Tax

Pennsylvania also has an inheritance tax.

The rate depends on the relationship between the deceased and the person receiving the property.

For example, transfers to a surviving spouse are generally subject to a 0% inheritance tax rate, while transfers to direct descendants and lineal heirs are generally subject to a 4.5% rate.

Pennsylvania Corporate Tax Rate

Businesses organized as corporations are subject to a separate Pennsylvania Corporate Net Income Tax.

The corporate rate is different from the individual 3.07% personal income tax rate.

For tax years beginning in 2026, Pennsylvania’s Corporate Net Income Tax rate is scheduled to be 7.49%.

This rate should not be used when calculating an individual’s Pennsylvania personal income tax.

Pennsylvania Estimated Tax Payments

Taxpayers who expect to owe Pennsylvania income tax may need to make estimated payments.

Pennsylvania provides estimated payment forms for individuals, including the PA-40 ES.

Taxpayers with income that is not subject to sufficient withholding should review whether estimated payments are required.

Pennsylvania Tax Filing Deadline

Pennsylvania generally follows the federal individual income tax filing deadline.

An extension can provide additional time to file, but it generally does not extend the deadline for paying taxes owed.

Taxpayers who owe Pennsylvania income tax should make required payments by the original deadline even if they receive an extension to file.

How to File Pennsylvania Taxes

Pennsylvania residents generally file the PA-40 Personal Income Tax Return.

Taxpayers can file electronically through the state’s myPATH system or use approved tax software.

Electronic filing can help taxpayers calculate the Pennsylvania tax rate, credits, and other applicable items.

Pennsylvania Tax Tables: Key Points

The most important Pennsylvania tax rules include:

• Pennsylvania personal income tax rate: 3.07%
• Pennsylvania does not use traditional graduated personal income tax brackets
• Pennsylvania does not have a general standard deduction
• Pennsylvania does not have a general personal exemption
• Local earned income taxes may apply
• Social Security is generally not subject to Pennsylvania income tax
• Certain qualifying retirement income receives favorable Pennsylvania treatment
• Low-income taxpayers may qualify for Tax Forgiveness
• Eligible workers may qualify for the Working Pennsylvanians Tax Credit
• Nonresidents are generally taxed on Pennsylvania-source income
• Part-year residents have special allocation rules

Unique Factors of Pennsylvania Tax Tables

Pennsylvania’s biggest tax advantage for some taxpayers is the flat 3.07% state income tax rate.

However, the state becomes more complicated when you consider local income taxes, retirement income, business income, and Pennsylvania-specific rules.

Another important difference is that Pennsylvania does not simply follow the federal tax return when determining taxable income. A taxpayer can therefore have income that is treated differently for federal and Pennsylvania purposes.

Frequently Asked Questions

What is Pennsylvania’s tax rate?

The Pennsylvania personal income tax rate is 3.07%.

Does Pennsylvania have tax brackets?

Pennsylvania does not use traditional graduated personal income tax brackets for individual income tax. It generally uses a flat 3.07% rate.

What is the Pennsylvania tax rate on $50,000?

At a 3.07% rate, $50,000 of Pennsylvania taxable income produces a basic tax calculation of $1,535 before applicable credits and adjustments.

What is the Pennsylvania tax rate on $100,000?

At 3.07%, $100,000 of Pennsylvania taxable income produces a basic state income tax calculation of $3,070.

Does Pennsylvania have a standard deduction?

No. Pennsylvania does not provide a general standard deduction like the federal tax system.

Does Pennsylvania tax Social Security?

Social Security benefits are generally not subject to Pennsylvania personal income tax.

Does Pennsylvania tax pensions?

Many qualifying retirement benefits receive favorable treatment under Pennsylvania’s income tax rules.

Does Pennsylvania tax 401(k) distributions?

Qualifying retirement distributions can receive favorable treatment, but the specific circumstances of the distribution matter.

Does Pennsylvania have a senior tax deduction?

Pennsylvania does not use a general senior standard deduction like the federal system, but seniors may qualify for various Pennsylvania tax benefits depending on income and circumstances.

Does Pennsylvania have a low-income tax credit?

Yes. Pennsylvania has Tax Forgiveness and the Working Pennsylvanians Tax Credit, among other programs.

Does Pennsylvania tax capital gains?

Pennsylvania generally taxes qualifying gains from the sale or disposition of property under its own rules.

Does Pennsylvania have local income taxes?

Yes. Many Pennsylvania municipalities and school districts impose local earned income taxes.

Are Pennsylvania tax tables the same as federal tax tables?

No. Federal tax tables use progressive tax brackets, while Pennsylvania generally uses a flat 3.07% personal income tax rate.

Electronic Filing Recommendation 💻

Electronic filing is the fastest and most secure way to file a Pennsylvania state tax return.

Filing electronically can help taxpayers calculate the Pennsylvania 3.07% tax rate, apply eligible credits, and identify Pennsylvania-specific tax issues.

Electronic filing can provide:

• Faster processing
• Improved filing accuracy
• Direct deposit availability
• Faster confirmation of submission
• Easier tax recordkeeping
• Automatic calculation of many tax items

Pennsylvania’s myPATH system also provides electronic filing and payment options for eligible taxpayers.

Bottom Line

The Pennsylvania tax tables are relatively simple because Pennsylvania uses a flat 3.07% personal income tax rate instead of traditional graduated tax brackets.

A taxpayer with $50,000 of Pennsylvania taxable income has a basic state income tax calculation of $1,535, while $100,000 of taxable income produces a basic calculation of $3,070.

However, Pennsylvania tax liability can be more complicated because the state has its own rules for determining taxable income and because many Pennsylvania residents also pay local earned income taxes.

Seniors should also pay close attention to Pennsylvania’s treatment of Social Security, pensions, IRA distributions, and 401(k) distributions.

Lower-income taxpayers should review Tax Forgiveness and the Working Pennsylvanians Tax Credit because these programs can significantly reduce Pennsylvania income tax for eligible taxpayers.