How Pennsylvania income tax works
Pennsylvania taxes individual income with a single flat rate of 3.07%.
Pennsylvania applies its rate to taxable income, with limited or no standard deduction, so most income is taxed.
Flat 3.07% on most income, with no standard deduction or personal exemption.
Pennsylvania income tax rates for 2026
Every dollar of taxable income is taxed at 3.07%, so your marginal and average rates are the same before deductions.
Your effective rate is the total tax divided by your gross income; your marginal rate is the rate on your next dollar earned. The calculator shows both.
Pennsylvania taxes capital gains at its flat 3.07% rate.
Lowering your Pennsylvania tax bill
Pre-tax contributions to retirement accounts, health savings accounts and other deductions reduce the taxable income this calculator starts from.
Remember this estimate covers PA state income tax only. Federal income tax and payroll taxes apply on top, and this is a planning estimate — verify with the Pennsylvania Department of Revenue (revenue.pa.gov) or a tax professional.
Frequently asked questions
How much is Pennsylvania state income tax?
Pennsylvania charges a flat 3.07% on taxable income.
What is the difference between effective and marginal rate?
Your marginal rate is the rate on your last dollar of income; your effective rate is your total tax divided by total income, which is lower because of brackets and deductions.
Does this include federal tax?
No. This calculator estimates PA state income tax only. Federal income tax and payroll taxes are separate and apply on top.
How are capital gains taxed in Pennsylvania?
Pennsylvania taxes capital gains at its flat 3.07% rate.