Pennsylvania Income Tax 2026 — Flat 3.07%
Single flat rate on all taxable income. No brackets, no standard deduction. Local EIT (1-3.75%) may apply.
Quick Answer: Pennsylvania Income Tax 2026
Pennsylvania taxes all income at a flat 3.07% rate in 2026. There are no graduated brackets — every dollar of taxable income is taxed at 3.07%. There is no standard deduction; all filers must itemize. Philadelphia residents add a 3.75% local wage tax (6.82% total). Other municipalities typically charge 1-2% local Earned Income Tax (EIT).
Pennsylvania has the second-lowest flat income tax rate in the United States (after Colorado/Arizona at 2.5% and 2.25%), at a flat 3.07% on all taxable income for tax year 2026 — no graduated structure, no brackets, no income-level exemptions. The rate has been 3.07% since 2004. PA does not allow a standard deduction; all filers must itemize on their PA return, though federal itemized deductions typically apply. Additionally, residents pay a local Earned Income Tax (EIT) of 1-3.75% depending on municipality, which can push total wage-tax burden above 7% in high-tax municipalities like Philadelphia.
Pennsylvania 2026 Tax Brackets (Single Filer)
Pennsylvania taxes all income at a single flat rate of 3.07%, regardless of income level.
| Tax rate | Income range | Tax owed on this slice |
|---|---|---|
| 3.07% | $0 and up | All income above this threshold |
PA has no standard deduction — all filers must use itemized deductions. Additionally, the local Earned Income Tax (EIT) is 1-3.75% depending on municipality (Philadelphia 3.75%, Pittsburgh 3%).
Example Tax Bills for Pennsylvania (2026)
Approximate state tax for common income levels — single filer, no deductions. Use the calculator below to model your exact scenario.
| Income | State tax (3.07%) | Take-home (after state) |
|---|---|---|
| $40,000 | $1,228 | $38,772 |
| $75,000 | $2,303 | $72,697.5 |
| $150,000 | $4,605 | $145,395 |
Calculate Your Exact Pennsylvania Tax
The bracket tables show marginal tax owed by income slice. To compute your actual Pennsylvania state tax liability — including deductions, exemptions, and credits — use the income tax calculator below. Enter your filing status, deductions, and the brackets above are applied automatically.
Pennsylvania 2026 Tax FAQ
What is the Earned Income Tax (EIT)?
EIT is a local wage tax in PA — separate from the 3.07% state tax. Rates vary by municipality: Philadelphia 3.75%, Pittsburgh 3%, suburban Allegheny County 1%, most other PA municipalities 1-2%. EIT applies only to earned income (wages, salaries), not to investment income or retirement distributions.
How do I file PA state taxes?
File PA Form PA-40 by April 15, 2027. Use PA's myPATH portal or approved tax software. PA does not conform to all federal adjustments — there are PA-specific add-backs and subtractions on Schedule 9.
Is PA retirement income exempt?
PA exempts retirement income for residents 65+ (pensions, IRA distributions, etc.) up to $43,700 in 2026 (inflation-adjusted). All Social Security benefits are fully exempt. Public-sector pensions are fully exempt regardless of age.
How does the local EIT work?
Local EIT is withheld by employers and remitted to the municipality. Self-employed filers pay EIT directly to their municipality. Non-residents working in PA are also subject to PA state tax and the EIT of the municipality where they work — with a credit for taxes paid to their home state.
Will PA cut the 3.07% rate in 2026?
The PA House has proposed reductions (e.g., to 2.8%) but the rate has been 3.07% since 2004 and is unlikely to change for tax year 2026 absent a major budget deal.
Pennsylvania 2026 Tax Sources & References
- Pennsylvania Department of Revenue: 2026 PA-40 form, instructions, and 3.07% rate. revenue.pa.gov
- Pennsylvania Tax Compendium: local EIT rates by municipality (Philadelphia 3.75%, etc.). revenue.pa.gov Tax Compendiums
- Tax Foundation: PA state income tax rate history and comparison. taxfoundation.org
Related Pennsylvania Tax Resources
Editorial standards
Every CalcCentral calculator is authored by a credentialed subject-matter expert and independently reviewed before publication. Our editorial policy follows the same E-E-A-T guidelines used by Google to evaluate YMYL (your-money-or-your-life) pages.
Author
Maya Chen, CFA
Chartered Financial Analyst
Independently reviewed
Dr. Aaron Pak, PhD
Doctor of Kinesiology & Public Health
Last reviewed: August 12, 2026 · Next scheduled review: quarterly
Verified accuracy
Cross-checked against authoritative formulas (IRS, NIST, ACSM) and updated for 2025/2026 tax years and rates.
Instant results
No server roundtrip. All math runs in your browser so results appear the moment you finish typing.
Your data stays private
We never collect, store, or transmit your inputs. Every calculation runs locally in your browser.
Learn as you calculate
Each calculator includes the formula, plain-English explanation, and FAQs so you understand the result.
Estimates only. Calculator results are for educational and planning purposes — not professional advice. For binding decisions on taxes, investments, health, or legal matters, consult a qualified professional.