Pennsylvania Income Tax Calculator 2026

Calculate your Pennsylvania state income tax for 2026. Pennsylvania has a flat 0.0307% income tax rate.

$
Deduction

Federal Income Tax

$7,670.00

Effective Tax Rate

10.23%

Marginal Tax Rate

22%

FICA (SS + Medicare)

$5,737.50

Total Tax Burden

$13,407.50

After-Tax Income

$61,592.50

Tax Calculation Breakdown

Gross Income$75,000.00
Above-the-Line Deductions- $0.00
Adjusted Gross Income (AGI)$75,000.00
Standard Deduction- $16,100.00
Taxable Income$58,900.00
10% on $0.00 – $12,400.00$1,240.00
12% on $12,400.00 – $50,400.00$4,560.00
22% on $50,400.00 – $105,700.00$1,870.00
Federal Income Tax (before credits)$7,670.00
Federal Income Tax (after credits)$7,670.00
Social Security (6.2%)$4,650.00
Medicare (1.45%)$1,087.50
Total FICA$5,737.50
Total Tax$13,407.50
After-Tax Annual Income$61,592.50
Monthly Take-Home$5,132.71

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

Pennsylvania Income Tax Overview

Pennsylvania's state income tax is one of the simplest in the country: a flat 3.07% on taxable income, with no brackets, no standard deduction, and no personal exemption. Instead of the deduction-and-bracket math most states use, Pennsylvania defines eight specific classes of income, such as wages, interest, dividends, and net profits, and taxes each at the same 3.07%. There is no zero-rate bracket, so the rate applies from the first dollar of taxable income.

This sits entirely on top of your federal return, which the IRS still computes through its own progressive brackets. A Pennsylvania resident files Form PA-40 with the state Department of Revenue and pays 3.07% regardless of filing status, while the federal bill rises with income. The state does offer Tax Forgiveness, a credit that can reduce or eliminate the 3.07% for lower-income households, but for most filers the calculation is simply taxable Pennsylvania income multiplied by 0.0307.

Pennsylvania Income Tax Rate

0.0307%

Flat rate — same for all income levels

Pennsylvania Tax Snapshot

Sales Tax 0.06%
Avg. Property Tax 0.0153%
Minimum Wage $7.25/hr

Official Sources:

Pennsylvania Income Tax FAQ

Who has to pay Pennsylvania's 3.07% income tax?
Pennsylvania residents owe the 3.07% tax on income from all sources, and nonresidents owe it on income earned within the state. Because there is no standard deduction or personal exemption, even modest earnings are taxable, though the Tax Forgiveness program can wipe out the liability for qualifying low-income filers. You report and pay through Form PA-40 filed with the Pennsylvania Department of Revenue.
Does Pennsylvania tax retirement income the same flat way?
No, and this is a notable exception. Pennsylvania does not tax Social Security benefits, and it generally does not tax distributions from 401(k) plans, IRAs, or public and private pensions once you reach retirement age. So while wages face the full 3.07%, most retirement income escapes the state tax entirely even though it is taxed federally.
How does the flat 3.07% stack on top of my federal tax?
The two are calculated independently. The IRS applies its progressive brackets to your federal taxable income, while Pennsylvania applies a single 3.07% to your state taxable income, which is defined differently and ignores the standard deduction. You cannot deduct one against the other on these returns, so your total income-tax burden is the federal amount plus a flat 3.07% of Pennsylvania-taxable income.
What is Pennsylvania Tax Forgiveness?
Tax Forgiveness is a special credit on the PA-40 that reduces or eliminates the 3.07% liability for households below certain income limits, based on eligibility income and family size. A qualifying family of four can owe no state income tax at all under the program. It is unique to Pennsylvania and exists partly because the state has no standard deduction to shelter low earners.