Pennsylvania uses a flat state income tax rate, and many local jurisdictions can add local earned income taxes. That means a Pennsylvania paycheck estimate should consider state tax, local tax, federal income tax, Social Security, Medicare, deductions, benefits, and withholding choices.
This page brings the Pennsylvania tax picture together in one place: state tax data, Pennsylvania deductions and adjustments, local tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Pennsylvania state income tax brackets
Pennsylvania uses a flat income tax for 2026: every filer pays 3.07% of Pennsylvania taxable income, regardless of income level or filing status.
The rate applies to Pennsylvania taxable income — income after the state's own deductions and exemptions, not your gross salary.
Pennsylvania's Tax Forgiveness program (Schedule SP) is included: it can eliminate the tax for lower-income households, with the income limit rising $9,500 per dependent. This tool measures eligibility by wages and smooths the official 10-point steps; married filers are assessed on joint income, so a married person entering only their own wages may see more forgiveness than they'd actually receive.
The table above shows the current Pennsylvania state income tax treatment for each filing status.
Pennsylvania deductions and adjustments
Pennsylvania does not provide a standard deduction or personal exemption in 2026 — state tax applies starting from the first dollar of taxable income.
- Unlike the IRS, Pennsylvania taxes 401(k)/403(b) contributions and traditional IRA contributions — money you put into these accounts is still counted as Pennsylvania income even though it is excluded from federal income.
The table above shows the Pennsylvania deduction and adjustment rules stored in the PaycheckNet database.
Pennsylvania local income taxes
| Locality | Resident Rate | Non-Resident Rate | Applies To |
|---|---|---|---|
| Other PA municipality (typical 1% EIT) | 1% | 1% | Earned income (wages) |
| Philadelphia | 3.74% | 3.43% | Earned income (wages) |
| Pittsburgh | 3% | 1% | Earned income (wages) |
| Reading | 3.6% | 1.3% | Earned income (wages) |
| Scranton | 3.4% | 1% | Earned income (wages) |
Local rates apply to wages in addition to federal and state income tax. "Resident" is the rate for people who live in the locality; "non-resident" applies to people who only work there.
Only the four largest city taxes are listed individually. Nearly every other Pennsylvania municipality and school district also levies an earned income tax, typically 1% combined — use the "Other PA municipality" option for that estimate. Philadelphia adjusts its wage tax each July 1; the rate shown is the one in force for most of the year.
Pennsylvania local earned income taxes can be important. Local rates may apply depending on where you live or work, and any Pennsylvania locality-specific entries available in the PaycheckNet database appear in the table above.
What you actually pay in Pennsylvania
| Gross Income | Federal | Pennsylvania | FICA | Combined |
|---|---|---|---|---|
| Up to $6,500 | -7.65% | 0% | 7.65% | 0% |
| $6,500 – $8,750 | -7.65% | 11.94% | 7.65% | 11.94% |
| $8,750 – $16,100 | 7.65% | 3.07% | 7.65% | 18.37% |
| $16,100 – $28,500 | 10% | 3.07% | 7.65% | 20.72% |
| $28,500 – $66,500 | 12% | 3.07% | 7.65% | 22.72% |
| $66,500 – $121,800 | 22% | 3.07% | 7.65% | 32.72% |
| $121,800 – $184,500 | 24% | 3.07% | 7.65% | 34.72% |
| $184,500 – $200,000 | 24% | 3.07% | 1.45% | 28.52% |
| $200,000 – $217,875 | 24% | 3.07% | 2.35% | 29.42% |
| $217,875 – $272,325 | 32% | 3.07% | 2.35% | 37.42% |
| $272,325 – $656,700 | 35% | 3.07% | 2.35% | 40.42% |
| Over $656,700 | 37% | 3.07% | 2.35% | 42.42% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Pennsylvania each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
Pennsylvania adjusts its deductions with income (deduction phase-out and/or a federal-tax deduction), so rates inside affected ranges shift gradually rather than at a single boundary. Values shown are measured at the middle of each range.
| Gross Income | Federal Tax | Pennsylvania Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $921 | $2,295 | $4,636 | $25,364 | 15.5% |
| $50,000 | $3,820 | $1,535 | $3,825 | $9,180 | $40,820 | 18.4% |
| $75,000 | $7,670 | $2,303 | $5,738 | $15,710 | $59,290 | 20.9% |
| $100,000 | $13,170 | $3,070 | $7,650 | $23,890 | $76,110 | 23.9% |
| $150,000 | $24,734 | $4,605 | $11,475 | $40,814 | $109,186 | 27.2% |
| $200,000 | $36,734 | $6,140 | $14,339 | $57,213 | $142,787 | 28.6% |
| $300,000 | $68,134 | $9,210 | $16,689 | $94,033 | $205,967 | 31.3% |
| $500,000 | $138,134 | $15,350 | $21,389 | $174,873 | $325,127 | 35% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
Pennsylvania's Tax Forgiveness program (Schedule SP) is included: it can eliminate the tax for lower-income households, with the income limit rising $9,500 per dependent. This tool measures eligibility by wages and smooths the official 10-point steps; married filers are assessed on joint income, so a married person entering only their own wages may see more forgiveness than they'd actually receive.
The combined table shows what a Pennsylvania resident pays once federal tax, Pennsylvania state tax, and FICA are stacked together. If local earned income tax applies, treat it as an additional local layer.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Pennsylvania as it does across the rest of the country.
Work out your Pennsylvania take-home pay
Use the payroll calculator and select Pennsylvania as your state. To compare Pennsylvania against another state, use the tax comparison calculator.
Frequently asked questions
Is Pennsylvania income tax flat or progressive?
Pennsylvania uses a flat state income tax rate. Local earned income taxes may also apply depending on where you live or work.
Does Pennsylvania have local income tax?
Yes. Many Pennsylvania local jurisdictions can impose earned income taxes. Check the local tax table on this page for available Pennsylvania entries.
Do Pennsylvania workers still pay Social Security and Medicare?
Yes. Pennsylvania workers still pay FICA taxes, which include Social Security and Medicare.