Pennsylvania Paycheck Calculator (2026)
Pennsylvania's state rate — 3.07% flat — is the lowest flat rate among states that have an income tax. But the headline hides the second line: most Pennsylvania workers also pay a local earned income tax, typically around 1%, split between municipality and school district. The real bite is the two combined.
Run your salary in our US Take-Home Pay Calculator.
2026 Pennsylvania income tax: flat 3.07%
Pennsylvania taxes wage income at a flat 3.07% with no standard deduction and no personal exemption for wages (2026; source: Tax Foundation, "2026 State Individual Income Tax Rates and Brackets," as of January 2026). Every dollar of salary is taxed from dollar one.
Worked example: $75,000 salary, single filer, 2026
Federal (2026: $16,100 standard deduction, single; brackets per IRS Rev. Proc. 2025-32): taxable $58,900 → federal income tax $7,670 (10% × $12,400 = $1,240; 12% × $38,000 = $4,560; 22% × $8,500 = $1,870).
FICA: 6.2% × $75,000 = $4,650; 1.45% × $75,000 = $1,087.50 → $5,737.50 (under the 2026 $184,500 Social Security wage base).
Pennsylvania: $75,000 × 3.07%:
| Step | Calculation | Result |
|---|---|---|
| Pennsylvania taxable income | $75,000 (no deduction) | $75,000 |
| Pennsylvania tax | $75,000 × 3.07% | $2,302.50 → $2,303 |
| Amount | |
|---|---|
| Gross pay | $75,000 |
| Federal income tax | −$7,670 |
| FICA | −$5,738 |
| Pennsylvania income tax | −$2,303 |
| Take-home (before local EIT) | $59,289 |
What changes at $150,000
The same single filer at $150,000 in 2026: federal income tax $24,734 (taxable $133,900 → 10% × $12,400 = $1,240; 12% × $38,000 = $4,560; 22% × $55,300 = $12,166; 24% × $28,200 = $6,768) and FICA $11,475 ($9,300 Social Security + $2,175 Medicare — still under the $184,500 wage base).
| $75,000 salary | $150,000 salary | |
|---|---|---|
| Pennsylvania income tax | $2,303 | $4,605 |
| Take-home | $59,289 | $109,186 |
Flat 3.07% again — the state's share doesn't budge with income. (Local EIT would add roughly another 1% at both levels.) Pennsylvania stays one of the cheapest taxed states in this set even at $150,000.
Local taxes: the earned income tax
Here's the part newcomers miss. Most Pennsylvania municipalities and school districts levy a local earned income tax (EIT) — commonly 1% total (often split 0.5% municipality / 0.5% school district), though rates vary by locality and a few places charge more. Philadelphia's is higher: its city wage tax was 3.74% for residents in the first half of 2026, dropping to 3.735% on July 1, 2026 (nonresidents 3.43% → 3.425%), per phila.gov. On $75,000, a 1% local EIT is another ~$750 — bringing the combined state+local bite to roughly $3,050. Check your pay stub: the local line is usually labeled EIT or LST-adjacent.
Final pay & PTO rules
Pennsylvania's Wage Payment and Collection Law treats quits and firings the same: your final paycheck is due no later than the next regular payday after you leave. If you ask in writing, the employer has to mail it to you. Unused vacation or PTO is only owed at separation if the employer's policy or agreement promised it — state law just says promised wages can't be forfeited. There's no statewide mandatory paid sick leave law in Pennsylvania, so sick leave is whatever your employer offers (Philadelphia, Pittsburgh, and Allegheny County have their own local sick leave rules).
Sources: Pennsylvania Wage Payment and Collection Law (43 P.S. § 260.5). Checked 2026-10-10.
FAQ
Why is there no deduction in Pennsylvania? Pennsylvania's constitution requires uniform taxation — the flat 3.07% applies to all taxable income with no graduated brackets and no standard deduction for wages. It's simple, but there's no shelter for the first dollars like in California or New York.
How do I find my local EIT rate? Your employer withholds based on your home address (PSD code). Pennsylvania's Department of Community & Economic Development has a municipal tax lookup — or just read the local-tax line on your pay stub.
I live in Pennsylvania but work in New Jersey. What happens? New Jersey will tax the wages (work location), and Pennsylvania gives a credit for taxes paid to New Jersey. Because PA's rate is low, the credit usually wipes out most PA liability — but you still file both returns.
Does Philadelphia really tax wages extra? Yes — Philadelphia's city wage tax (separate from the state and the suburban EIT system) is the highest local wage tax in Pennsylvania. City residents and nonresidents working in the city both pay it, at different rates — 3.74% / 3.43% in the first half of 2026, then 3.735% / 3.425% from July 1, 2026 (phila.gov, checked 2026-10-10).
Are Pennsylvania bonuses taxed at 3.07% too? Yes — same flat rate on supplemental wages, plus any applicable local EIT. Federal supplemental withholding (22%) applies on top. See our bonus guide.
Why is Pennsylvania's rate so low compared to neighbors? Broad base, low rate: no deductions or exemptions for wages, so every dollar is taxed from dollar one — but at only 3.07%. The local earned income tax (typically ~1%) shifts part of the burden to municipalities. Combined, most workers face roughly 4% all-in, still well below New York or New Jersey.
Data sources
- State: Tax Foundation, "2026 State Individual Income Tax Rates and Brackets" (as of January 2026) — flat 3.07%, no deduction — as implemented in this site's calculator.
- Local EIT: Pennsylvania DCED municipal statistics (rates vary by locality; ~1% typical) — verify your PSD code. Philadelphia wage tax: phila.gov (resident 3.74% Jan–Jun 2026, 3.735% from Jul 1, 2026; nonresident 3.43% → 3.425%; checked 2026-10-10).
- Federal: IRS Rev. Proc. 2025-32 (IR-2025-103, Oct 9, 2025); 2026 standard deduction $16,100 single.
- FICA: SSA 2026 — 6.2% to $184,500 wage base; 1.45% Medicare.
Estimates only, not tax advice.