Pennsylvania Income Tax Calculator 2026
See your Pennsylvania state tax, effective rate, and take-home pay in 60 seconds.
Estimate only. Uses 2026 federal figures, Pennsylvaniastate figures (see sources below), and a standard-deduction federal calculation. Filing status “Head of household” uses the single column for Pennsylvania. Your actual tax depends on credits, additional income, and adjustments.
Worked example: A single filer earning $85,000 in Pennsylvania
Start with $85,000 of wages. Pennsylvania applies its flat 3.07% rate, which comes to about $2,610 in state income tax — an effective state rate near 3.1%. Federal income tax and FICA are calculated separately and shown in the calculator above.
Assumes a single filer taking the standard treatment. Figures are educational estimates.
How Pennsylvania taxes income
Pennsylvania is a flat-tax state: all taxable income is taxed at the same 3.07% rate, regardless of how much you earn. There are no brackets to climb.
Pennsylvania generally starts from your federal income, applies state-specific adjustments, and then applies the flat 3.07% rate. Deductions, exemptions, and credits can change the final number — confirm the current details with the Pennsylvania Department of Revenue.
2026 rate structure
Retirement income & Social Security
Pennsylvania generally taxes retirement income such as 401(k), IRA, and pension distributions, though it may offer exclusions, deductions, or credits for certain pension or retirement income and for older taxpayers. Confirm the current exclusions with the Pennsylvania Department of Revenue.
Local taxes & reciprocity
Most Pennsylvania municipalities and school districts impose a local Earned Income Tax (commonly ~1%), and Philadelphia levies a separate wage tax.
Reciprocity: Pennsylvania has reciprocity agreements with Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia. If you live in Pennsylvania and work in one of those states, you pay Pennsylvania tax on those wages and file only in Pennsylvania.
Notable deductions, credits & other taxes
Deductions & credits
- Pennsylvania standard deduction and personal exemptions (verify current amounts with the Pennsylvania Department of Revenue)
- Credit for income taxes paid to other states (for residents with out-of-state income)
- State versions of common credits — earned income, child/dependent care, and education credits — where offered
Capital gains: Pennsylvania has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at the flat 3.07% rate.
Property tax: Property taxes in Pennsylvania are assessed and collected locally, so effective rates vary widely by county and municipality. Check your county assessor or the Pennsylvania Department of Revenue for local rates.
Pennsylvania vs. neighboring states
Compared with its neighbors — Delaware, Maryland, New Jersey, New York — Pennsylvania's flat 3.07% sit within the regional range. Effective rates depend heavily on income level, deductions, and local taxes.
Pennsylvania state tax FAQs
What is the Pennsylvania state income tax rate for 2026?
Pennsylvania levies a flat 3.07% income tax that applies to all taxable income, with no graduated brackets.
Does Pennsylvania tax retirement income or Social Security?
Social Security benefits are exempt from Pennsylvania income tax. For other retirement income, Pennsylvania generally taxes 401(k), IRA, and pension distributions, though exclusions may apply. Verify with the Pennsylvania Department of Revenue.
How are capital gains taxed in Pennsylvania?
Pennsylvania has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at the flat 3.07% rate.
Is there a local or city income tax in Pennsylvania?
Most Pennsylvania municipalities and school districts impose a local Earned Income Tax (commonly ~1%), and Philadelphia levies a separate wage tax.
Does Pennsylvania have tax reciprocity with neighboring states?
Pennsylvania has reciprocity agreements with Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia. If you live in Pennsylvania and work in one of those states, you pay Pennsylvania tax on those wages and file only in Pennsylvania. For non-reciprocal states, you generally file a non-resident return there and claim a credit at home.
Sources & verification
Last verified June 12, 2026.