Pennsylvania income tax brackets for 2026
Pennsylvania taxes wages at a flat 3.07%. The rates apply to taxable income: your wages after pre-tax deductions.
| All filing statuses: taxable income | Rate |
|---|---|
| Over $0 | 3.07% |
Deductions, exemptions and credits
| Standard deduction or exemption | None: tax applies from the first dollar |
|---|
- Pennsylvania taxes wages at a flat 3.07% from the first dollar: there is no standard deduction or personal exemption.
- Unlike most states, Pennsylvania does not let you deduct 401(k) contributions from state taxable wages, so they are taxed when you earn them.
- Local earned income taxes are near-universal, from about 1% in most towns to 3.74% in Philadelphia.
Pennsylvania payroll deductions
Besides income tax, Pennsylvania requires these contributions from employees in 2026. The calculator includes them automatically.
| Program | Employee rate | Applies to |
|---|---|---|
| Unemployment compensation (employee share) | 0.07% | All wages |
- PA UC: 0.07% of all wages ($0.70 per $1,000), with no cap.
Local income taxes in Pennsylvania
Almost every Pennsylvania municipality and school district charges an earned income tax, usually 1% in total. Philadelphia's wage tax is 3.74% for residents and 3.43% for non-residents until June 30, 2026, then 3.735% and 3.425%. Pittsburgh residents pay 3%. Most places also charge a Local Services Tax of up to $52 a year.
Local taxes are not added automatically because they depend on your address and where you work. Enter your rate in the Local income tax field (for example 1%) to include it.
Example: $60,000 salary in Pennsylvania
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Pennsylvania income tax | -$70.85 | -$1,842.00 |
| PA UC | -$1.62 | -$42.00 |
| Take-home pay | $1,865.62 | $48,506.00 |
Pennsylvania income tax is about $1,842.00 a year here, 3.07% of gross pay. All taxes together take 19.2% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Pennsylvania at different salaries
Yearly take-home pay for a single filer in Pennsylvania, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $97,012 a year (19.2% in taxes).
| Salary | Pennsylvania tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $942 | $25,343 | $974.73 |
| $45,000 | $1,413 | $36,925 | $1,420.17 |
| $60,000 | $1,884 | $48,506 | $1,865.62 |
| $80,000 | $2,512 | $62,598 | $2,407.62 |
| $100,000 | $3,140 | $76,040 | $2,924.62 |
| $150,000 | $4,710 | $109,081 | $4,195.42 |
| $250,000 | $7,850 | $175,332 | $6,743.54 |
The Pennsylvania tax column includes state payroll contributions as well as income tax.
How the Pennsylvania paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Pennsylvania tax is estimated for the whole year: wages after pre-tax deductions (401(k) contributions stay taxable in Pennsylvania), run through the brackets above, then divided by the number of paychecks.
Pennsylvania tax = Brackets(Wages − pre-tax deductions)