California vs Pennsylvania Income Tax — 2026
California has 10 rates from 1% to 13.3%, including a surtax above $1,000,000; Pennsylvania charges a flat 3.07%.
California allows a $5,900 standard deduction and a $158 personal exemption credit for a single filer; Pennsylvania allows no standard deduction or personal exemption.
Pennsylvania also has local income taxes in some places; California has none.
A single filer earning $100,000 pays $1,841 less per year in Pennsylvania than in California — $153 a month. California charges $4,911; Pennsylvania charges $3,070.
How the two systems differ
| California | Pennsylvania | |
|---|---|---|
| Tax structure | Graduated | Flat rate |
| Top rate (any income) | 13.3% | 3.07% |
| Number of brackets | 10 | 1 |
| Standard deduction (single) | $5,900 | None |
| Personal exemption | $158 credit | None |
| Local income taxes | No | Yes |
| Capital gains | Taxed as ordinary income | Taxed as ordinary income |
| Population (2024) | 39,431,263 | 13,078,751 |
More on California and Pennsylvania
The bill at every income
Single filer, standard deduction, no dependents. State income tax only.
| Gross income | California tax | Pennsylvania tax | Difference |
|---|---|---|---|
| $50,000 | $973 | $1,535 | $562 less in CA |
| $75,000 | $2,665 | $2,303 | $363 less in PA |
| $100,000 | $4,911 | $3,070 | $1,841 less in PA |
| $150,000 | $9,561 | $4,605 | $4,956 less in PA |
| $250,000 | $18,861 | $7,675 | $11,186 less in PA |
| $500,000 | $43,543 | $15,350 | $28,193 less in PA |
| $1,000,000 | $102,301 | $30,700 | $71,601 less in PA |
By filing status
| Filing status | California | Pennsylvania | Difference |
|---|---|---|---|
| Single | $4,911 | $3,070 | $1,841 less in PA |
| Married filing jointly | $1,946 | $3,070 | $1,124 less in CA |
| Married filing separately | $4,911 | $3,070 | $1,841 less in PA |
| Head of household | $2,449 | $3,070 | $621 less in CA |
Change the assumptions
Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.
At $100,000 as a single filer, Pennsylvania costs $1,841 less per year than California — $153 a month.
| California | Pennsylvania | Difference | |
|---|---|---|---|
| State income tax | $4,911 | $3,070 | $1,841 |
| Per month | $409 | $256 | $153 |
| Effective rate | 4.91% | 3.07% | 1.84 pts |
| Marginal rate | 9.3% | 3.07% | 6.23 pts |
| Standard deduction | $5,900 | $0 | $5,900 |
| Taxable income | $94,100 | $100,000 | $5,900 |
| Tax structure | Graduated | Flat rate | |
| Local income taxes | No | Yes |
Local taxes are not included above. Pennsylvania has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.
Full detail: California · Pennsylvania · methodology
Local income taxes change this picture
What this comparison leaves out
Sources for both states
- 1.California Franchise Tax BoardState revenue departmentTax News, October 2026 — 2026 IndexingRetrieved
- 2.Tax FoundationResearch organization (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Pennsylvania Department of RevenueState revenue departmentPersonal Income Tax Rates (rate by year; 3.07% for 2004 - present)Retrieved
- 4.Tax FoundationResearch organization (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.