Every Pennsylvania income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 3.07% | $0 | and above | — |
Brackets apply to taxable income — and Pennsylvania has no standard deduction, so that is your gross income. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Pennsylvania taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Slide to explore — or type an exact amount; typing is never limited by the slider.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Pennsylvania tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $1,535 | 3.1% | 3.07% |
| $75,000 | $2,303 | 3.1% | 3.07% |
| $100,000 | $3,070 | 3.1% | 3.07% |
| $150,000 | $4,605 | 3.1% | 3.07% |
Figure B How the $100,000 tax is built — slice by slice
$100,000 at 3.07% = $3,070. Effective rate 3.1% — one flat slice, so the effective rate is the marginal rate.
No material change for 2026: Pennsylvania's flat rate remains 3.07%, with no standard deduction and no personal exemption, per Tax Foundation 2026. Philadelphia's wage tax is on a scheduled series of small reductions; residents pay about 3.75% for most of 2026 (3.735% from 1 July 2026 per City guidance reported in payroll sources). Source: City of Philadelphia Department of Revenue via 2026 payroll guidance.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Pennsylvania.
Pennsylvania taxes all taxable income at one flat rate of 3.07%, unchanged since 2003. There are no brackets to climb: the first taxable dollar and the millionth are taxed at exactly the same rate.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026
Pennsylvania is almost alone in offering neither a standard deduction nor a personal exemption. Tax starts from (near) the first dollar of taxable income — even the filing threshold is just $33 of gross taxable income — which is why a low 3.07% rate still produces withholding on very small paychecks.
Source: Tax Foundation 2026; Pennsylvania Department of Revenue, PA-40 filing requirements
Pennsylvania's signature low-income relief is the Tax Forgiveness credit, claimed on Schedule SP. It can forgive from 10% up to 100% of state tax liability depending on 'eligibility income' and family size. A single filer with no dependents qualifies for 100% forgiveness at eligibility income of $6,500 or less, with partial forgiveness up to $8,750; a married couple with two children can get full forgiveness up to $32,000. Each additional dependent raises the thresholds by $9,500. Eligibility income is broader than taxable income and counts some nontaxable sources.
Source: Pennsylvania Department of Revenue — Tax Forgiveness (Schedule SP)
Pennsylvania does not tax Social Security benefits at all, and it does not tax retirement-plan distributions received after retirement: pension payments once you have met your plan's retirement conditions, and 401(k), 403(b) and IRA distributions after age 59½, are generally exempt. Early distributions and investment income such as interest, dividends and capital gains remain taxable at 3.07%.
Source: Pennsylvania Department of Revenue retirement income guidance (incl. REV-636 on IRAs)
The state rate is only part of a Pennsylvania paycheck. Almost every municipality and school district adds a local Earned Income Tax, commonly around 1% combined (about 0.99% of AGI on average statewide), and Philadelphia charges its own wage tax of about 3.75% for residents — see localTaxNotes.
Source: Tax Foundation 2026; Pennsylvania Department of Revenue, Act 32 guidance
Local income tax is near-universal in Pennsylvania. Under Act 32, municipalities and school districts levy a combined Earned Income Tax — typically around 1%, and Tax Foundation puts the average local rate at about 0.99% of AGI. Employers withhold at the higher of the employee's resident rate or workplace nonresident rate. Philadelphia runs its own system outside Act 32: a wage tax of about 3.75% for residents (about 3.44% for nonresidents working in the city), which stacks with the 3.07% state rate for a combined 6.82% on a resident's wages. Pittsburgh residents pay about 3% combined local EIT. A small Local Services Tax of up to $52 a year also applies in many municipalities.
Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026
Because Pennsylvania has no standard deduction and no personal exemption, 3.07% applies to taxable income from essentially the first dollar. Other states look cheaper on paper but shelter the first chunk of income; Pennsylvania does not.
On $75,000 of wages as a single filer, the Pennsylvania state tax estimate is $2,303 — a flat 3.07% with no deduction — leaving take-home pay of $59,290 after federal tax of $7,670, FICA of $5,738 and total tax of $15,710. Local earned income tax, which most Pennsylvanians also pay, is extra.
Pennsylvania has no state standard deduction and no general personal exemption. The main relief for low-income households is the separate Tax Forgiveness credit on Schedule SP, not a deduction.
Claim Tax Forgiveness on Schedule SP with your PA-40. A single filer with no dependents gets 100% forgiveness at eligibility income of $6,500 or less, with partial forgiveness on a sliding scale up to $8,750; each dependent raises the ceilings by about $9,500.
No. Social Security is fully exempt in Pennsylvania, and pensions, 401(k) and IRA distributions are generally exempt once you have retired and met your plan's conditions or passed age 59½. Interest, dividends and capital gains stay taxable at 3.07%.
Almost certainly yes. Most municipalities and school districts levy a local Earned Income Tax, commonly around 1% combined, withheld by your employer under Act 32 at the higher of your resident or workplace rate. Philadelphia instead charges its own wage tax of about 3.75% for residents.
Pennsylvania income tax brackets for 2026 in full: every rate and threshold for single and joint filers, no standard deduction, worked examples and a find-your-bracket tool.
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Every Pennsylvania income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Pennsylvania (single filer, 2026), the slice-by-slice tax is $3,070.00 — the top slice is taxed at 3.07%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the schedule comes off first, which is what the companion income calculator works through.
Pennsylvania taxes taxable income at a flat 3.07%. Pennsylvania has no standard deduction — tax applies from the first dollar of income. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Because Pennsylvania has no standard deduction and no personal exemption, 3.07% applies to taxable income from essentially the first dollar. Other states look cheaper on paper but shelter the first chunk of income; Pennsylvania does not.
On $75,000 of wages as a single filer, the Pennsylvania state tax estimate is $2,303 — a flat 3.07% with no deduction — leaving take-home pay of $59,290 after federal tax of $7,670, FICA of $5,738 and total tax of $15,710. Local earned income tax, which most Pennsylvanians also pay, is extra.
Pennsylvania has no state standard deduction and no general personal exemption. The main relief for low-income households is the separate Tax Forgiveness credit on Schedule SP, not a deduction.
Claim Tax Forgiveness on Schedule SP with your PA-40. A single filer with no dependents gets 100% forgiveness at eligibility income of $6,500 or less, with partial forgiveness on a sliding scale up to $8,750; each dependent raises the ceilings by about $9,500.
No. Social Security is fully exempt in Pennsylvania, and pensions, 401(k) and IRA distributions are generally exempt once you have retired and met your plan's conditions or passed age 59½. Interest, dividends and capital gains stay taxable at 3.07%.
Almost certainly yes. Most municipalities and school districts levy a local Earned Income Tax, commonly around 1% combined, withheld by your employer under Act 32 at the higher of your resident or workplace rate. Philadelphia instead charges its own wage tax of about 3.75% for residents.
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