PENNSYLVANIA INCOME TAX · TAX YEAR 2026
2026 Pennsylvania income tax calculator
Estimate Pennsylvania income tax at the 3.07% flat rate, including Tax Forgiveness, with federal income tax and take-home pay for tax year 2026.
Your estimate
Pennsylvania take-home pay by salary
Take-home pay is wages minus Pennsylvania tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,535 | $40,820 | $1,570 |
| $75,000 | $2,303 | $59,290 | $2,280 |
| $100,000 | $3,070 | $76,110 | $2,927 |
| $150,000 | $4,605 | $109,186 | $4,199 |
| $200,000 | $6,140 | $142,787 | $5,492 |
Pennsylvania income tax rate for 2026
Pennsylvania taxes compensation and other classes of income at a flat 3.07%, with no standard deduction or personal exemptions.
| Rate | Pennsylvania taxable income |
|---|---|
| 3.07% | All taxable income |
Pennsylvania income tax questions
Does Pennsylvania have a state income tax?
Yes. Pennsylvania taxes income at a flat 3.07% for 2026.
How much is Pennsylvania income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $3,070.00 in Pennsylvania income tax for 2026, 3.07% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $76,110.00, or $2,927.31 every two weeks.
What is the Pennsylvania standard deduction for 2026?
Pennsylvania has no standard deduction. It also has no personal exemptions. Lower-income households can instead qualify for Tax Forgiveness, which reduces or cancels the tax.
Does Pennsylvania tax Social Security?
No. Pennsylvania does not tax Social Security benefits.
Pennsylvania Social Security tax rules
Does Pennsylvania tax retirement income?
No. Pennsylvania exempts pensions from eligible employer plans after retirement and IRA withdrawals from age 59 1/2.
Pennsylvania retirement income tax for 2026
How does Pennsylvania tax capital gains?
At the same 3.07% flat rate as other income. Pennsylvania makes no distinction between long-term and short-term gains, and a gain on the sale of a principal residence is generally exempt. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
Pennsylvania does not allow a deduction for 401(k) contributions, so the calculator applies 3.07% to wages and other income before them. Federal tax still excludes your 401(k) contributions.
Tax Forgiveness cancels all tax when eligibility income is $6,500 or less for unmarried filers or $13,000 for married filers, plus $9,500 per dependent child. Dependent children of any age count, but no other adults, so the calculator treats other dependents as your older children. Forgiveness then falls by 10 percentage points for each additional $250. The calculator uses income entered here as eligibility income, following the latest published Schedule SP, and applies the married table to your income alone if you file separately.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $75,000.00 of Pennsylvania taxable income and about $2,302.50 in Pennsylvania income tax, 3.07% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $59,290.00, or $4,940.83 a month.
What this estimate excludes
Local earned income taxes, the Philadelphia wage tax, the local services tax, the 0.07% unemployment contribution, the exemptions for Social Security and eligible retirement plan distributions, the Working Pennsylvanians Tax Credit, unreimbursed employee business expenses and nontaxable income counted for Tax Forgiveness. Tax Forgiveness counts every other dependent as a child, but a dependent parent or other adult does not qualify.
Pennsylvania sources
- 2025 PA-40 instructions (latest published): rate and retirement contributions
- 2025 Schedule SP: Tax Forgiveness eligibility tables
- Pennsylvania Department of Revenue: Tax Forgiveness
- PA Personal Income Tax Guide: gross compensation and retirement income
- PA Personal Income Tax Guide: gains from the sale of property
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.