Pennsylvania income tax rates for 2026
A flat 3.07% of compensation and other taxable income, with no standard deduction or personal exemption. The calculation starts from Pennsylvania taxable compensation (401(k) deferrals are not excluded).
| Rate | Taxable income |
|---|---|
| 3.07% | All taxable income |
Deductions, exemptions and credits
Pennsylvania has no standard deduction or personal exemption for wages, so its effective rate on wages is close to its statutory rate.
Worked example: $75,000 in Pennsylvania
Single filer with $75,000 of income before state deductions.
Brackets: 3.07% × $75,000.00 = $2,302.50
Pennsylvania income tax = $2,302.50 — an effective rate of 3.07% and a marginal rate of 3.07%.
Pennsylvania income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $921 | 3.07% | $921 | 3.07% |
| $50,000 | $1,535 | 3.07% | $1,535 | 3.07% |
| $75,000 | $2,303 | 3.07% | $2,303 | 3.07% |
| $100,000 | $3,070 | 3.07% | $3,070 | 3.07% |
| $150,000 | $4,605 | 3.07% | $4,605 | 3.07% |
| $250,000 | $7,675 | 3.07% | $7,675 | 3.07% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Pennsylvania compared with nearby states
At $75,000 (single), Pennsylvania ranks 33 of 51 for state income tax, where 1 is the highest.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Pennsylvania | $2,303 | 3.07% | 3.07% |
| New York | $3,453 | 4.6% | 10.9% |
| New Jersey | $2,596 | 3.46% | 10.75% |
| Delaware | $3,609 | 4.81% | 6.6% |
| Maryland | $3,199 | 4.27% | 6.5% |
| West Virginia | $2,546 | 3.39% | 4.58% |
| Ohio | $1,629 | 2.17% | 2.75% |
More about taxes in Pennsylvania
- Pennsylvania doesn't let you deduct 401(k) contributions from state taxable wages, but it generally doesn't tax retirement distributions.
Frequently asked questions
What is the Pennsylvania income tax rate for 2026?
A flat 3.07% of compensation and other taxable income, with no standard deduction or personal exemption. A single filer with $75,000 of income pays an effective 3.07% after deductions.
How much Pennsylvania income tax do I pay on $75,000?
About $2,303 for a single filer — 3.07% of income. A married couple with $150,000 owes about $4,605.
What deductions does Pennsylvania allow?
Pennsylvania has no standard deduction or personal exemption for wages: a flat 3.07% of compensation and other taxable income, with no standard deduction or personal exemption.
Is Pennsylvania's income tax higher than its neighbors'?
At $75,000 (single), Pennsylvania ranks 33 of 51 for state income tax, where 1 is the highest. Among nearby states, Ohio is lowest at $1,629 and Delaware is highest at $3,609.
Estimates only — not tax advice. Pennsylvania figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.