Results are estimates for educational purposes only. Based on 2026 IRS federal brackets and Pennsylvania state tax rates. Always consult a qualified tax professional.
Pennsylvania income tax overview
Pennsylvania has a flat income tax rate of 3.07% — the lowest flat income tax rate of any state that levies an income tax. This straightforward system means every Pennsylvania worker pays the same percentage of their income regardless of earnings. Pennsylvania does not allow most deductions or exemptions beyond a poverty-level exclusion, so the base is broad. One notable feature: Pennsylvania does not tax retirement income including Social Security, pensions, 401k distributions, and IRA withdrawals for residents 60 and older. Pennsylvania also has local income taxes through its local Earned Income Tax (EIT) system, with Philadelphia charging one of the highest local rates at 3.75% for residents.
2026 Pennsylvania income tax rates
Tax rate
Income range (single filer)
3.07% flat
All taxable income
Worked example: $75,000 salary in Pennsylvania
A $75,000 salary in Pennsylvania results in approximately $2,303 in state income tax (3.07% flat), plus $12,580 federal tax, $4,650 Social Security, and $1,088 Medicare. Annual take-home is approximately $54,379. Philadelphia residents add ~$2,813 in city wage tax.
Key facts: 3.07% flat rate · Retirement income exempt at 60+ · Philadelphia adds 3.75% local tax
Frequently asked questions — Pennsylvania income tax
Pennsylvania does not tax retirement income for residents aged 60 and older — including Social Security, pensions, 401k distributions, IRA withdrawals, and annuities. This makes Pennsylvania one of the most retirement-friendly states for income tax purposes.
Philadelphia has one of the highest city income taxes in the US: 3.75% for residents and 3.44% for non-residents who work in Philadelphia. This is a significant additional burden on top of Pennsylvania's 3.07% state rate.
Pennsylvania uses a Local Earned Income Tax (EIT) system where most municipalities and school districts levy their own earned income tax. Rates typically range from 1% to 2% outside Philadelphia. You generally pay the tax to the municipality where you work.
Pennsylvania does not tax lottery winnings (below certain thresholds), unemployment compensation, and — for those 60 and older — most retirement income. Pennsylvania also does not tax military pay or combat pay.
Pennsylvania's flat 3.07% is lower than New York (4-10.9%), New Jersey (1.4-10.75%), and Maryland (2-5.75%). It is comparable to West Virginia's lower brackets and lower than Ohio's middle brackets.
Compare Pennsylvania to other states
Use our US income tax calculator to compare your take-home pay across all 50 states. You may be surprised how much location affects your net income.