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Tax year 2026

New York vs Pennsylvania Income Tax — 2026

A single filer earning $100,000 pays $1,790 less per year in Pennsylvania than in New York — $149 a month. New York charges $4,860; Pennsylvania charges $3,070.

Why this pair has a page: bordering states; two of the largest taxing states.

New York at $100K
$4,860
4.86%
Pennsylvania at $100K
$3,070
3.07%
Annual difference
$1,790
$149 a month
National ranks
43 vs 15
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

New York and Pennsylvania income tax compared at seven income levels, 2026
Gross incomeNew York taxPennsylvania taxDifference
$50,000$2,103$1,535$568 less in PA
$75,000$3,453$2,303$1,151 less in PA
$100,000$4,860$3,070$1,790 less in PA
$150,000$7,810$4,605$3,205 less in PA
$250,000$13,962$7,675$6,287 less in PA
$500,000$31,087$15,350$15,737 less in PA
$1,000,000$65,337$30,700$34,637 less in PA
Annual state income tax, New York versus Pennsylvania
NY at $50,000: $2,103NY at $50,000$2,103PA at $50,000: $1,535PA at $50,000$1,535NY at $75,000: $3,453NY at $75,000$3,453PA at $75,000: $2,303PA at $75,000$2,303NY at $100,000: $4,860NY at $100,000$4,860PA at $100,000: $3,070PA at $100,000$3,070NY at $150,000: $7,810NY at $150,000$7,810PA at $150,000: $4,605PA at $150,000$4,605NY at $250,000: $13,962NY at $250,000$13,962PA at $250,000: $7,675PA at $250,000$7,675NY at $500,000: $31,087NY at $500,000$31,087PA at $500,000: $15,350PA at $500,000$15,350NY at $1,000,000: $65,337NY at $1,000,000$65,337PA at $1,000,000: $30,700PA at $1,000,000$30,700

How the two systems differ

New York and Pennsylvania income tax systems compared
New YorkPennsylvania
Tax structureGraduatedFlat rate
Top marginal rate10.9%3.07%
Number of brackets91
Standard deduction (single)$8,000None
Personal exemptionNoneNone
Local income taxesYesYes
Capital gainsordinaryordinary
Population (2024)19,867,24813,078,751

By filing status

New York and Pennsylvania tax on $100,000 by filing status, 2026
Filing statusNew YorkPennsylvaniaDifference
Single$4,860$3,070$1,790 less in PA
Married filing jointly$4,201$3,070$1,131 less in PA
Married filing separately$4,860$3,070$1,790 less in PA
Head of household$4,547$3,070$1,477 less in PA

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 $1,790 less per year than New York — $149 a month.

New York compared with Pennsylvania at $100,000
New YorkPennsylvaniaDifference
State income tax$4,860$3,070$1,790
Per month$405$256$149
Effective rate4.86%3.07%1.79 pts
Marginal rate5.9%3.07%2.83 pts
Standard deduction$8,000$0$8,000
Taxable income$92,000$100,000$8,000
Tax structureGraduatedFlat rate
Local income taxesYesYes

Local taxes are not included above. New York and Pennsylvania have localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.

Full detail: New York · Pennsylvania · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.New York State Department of Taxation and FinanceState revenue department
    Instructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals (IT-2105-I, 2026) — 2026 New York State and New York City tax rate schedules and standard deduction table
    https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2025
    https://taxfoundation.org/data/all/state/state-income-tax-rates/
    Retrieved
  3. 3.Pennsylvania Department of RevenueState revenue department
    Personal Income Tax Rates (rate by year; 3.07% for 2004 - present)
    https://www.pa.gov/agencies/revenue/resources/tax-rates/personal-income-tax-rates
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.