2026 Pennsylvania State Income Tax
Effective 2026-04-28
Pennsylvania has the lowest flat income tax rate of any U.S. state with an income tax — 3.07% — and has held that rate steady since 2004.
The 2026 Pennsylvania rate
3.07%
Worked examples (Single filer)
| Federal AGI | Pennsylvania tax |
|---|---|
| $40,000 | $1,228.00 |
| $80,000 | $2,456.00 |
| $150,000 | $4,605.00 |
| $300,000 | $9,210.00 |
What Pennsylvania does not allow
Unlike most states, Pennsylvania does not have a state-level standard deduction and does not offer personal exemptions. Every dollar of PA-taxable compensation is taxed at 3.07%, with no per-filer subtraction.
Pennsylvania does offer a separate program called Tax Forgiveness for low-income filers — a credit (not a deduction) that reduces or eliminates the tax for taxpayers below specified income thresholds. The calculator does not model Tax Forgiveness; if your eligibility income is under the program threshold (around $6,500 single / $13,000 MFJ + $9,500 per dependent in recent years), your actual Pennsylvania tax may be lower than projected. See the PA-40 instructions for the current thresholds.
What is PA-taxable, exactly?
Pennsylvania uses a state-specific definition of taxable income (technically "PA Compensation") that excludes Social Security benefits, qualified retirement plan distributions, federal tax refunds, and certain other categories. For wage-only filers (the current scope) the PA-taxable wages are essentially Box 1 of your W-2, which tracks federal AGI for wages closely enough that the federal-AGI basis produces an accurate projection.
Philadelphia wage tax (and other PA local taxes)
Pennsylvania has the most extensive local-income-tax system in the country. Philadelphia residents pay a 3.75% city wage tax on top of the 3.07% state rate; non-residents working in Philadelphia pay 3.44%. Pittsburgh and most other PA municipalities collect a 1% Earned Income Tax (EIT) under Act 32. The calculator projects the 3.07% state portion only and does not model city or EIT withholding. Your paycheck will show separate line items for PA state tax and your local jurisdiction.
How Pennsylvania stacks with federal tax
Pennsylvania state tax is owed on top of federal income tax. The Breakeven calculator projects both numbers from your year-to-date paychecks once you select Pennsylvania as your state. For the federal side, see the 2026 federal brackets.
Sources
- Pennsylvania Department of Revenue — authoritative source for the rate and Form PA-40.
- Tax Foundation — State Individual Income Tax Rates — annual cross-reference for state-tax structure and rate stability.
Note on local taxes and SDI. The calculator projects Pennsylvania state income tax only. It does not include municipal or county income tax (where the state allows them) or state payroll surcharges like SDI / paid family leave. If you live or work somewhere with a local income tax, or in a state with an SDI surcharge, your real paycheck withholding will be higher than projected. See the methodology for the full list.
Last cross-checked on 2026-04-28. Verify with the Pennsylvania Department of Revenue if it matters.
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Canonical reference: https://www.breakeven.tax/brackets/2026/pennsylvania