Pennsylvania Income Tax Rates & Brackets — 2026

Every filing status, as published by Pennsylvania Department of Revenue. Rates apply to Pennsylvania taxable income — that is income after the deductions and exemptions shown on each card.

Pennsylvania's flat rate applies to taxable income, not to gross income. A single filer on $100,000 first subtracts $0 of deductions and exemptions, leaving $100,000 taxable — which is why the effective rate (3.07%) is lower than the statutory 3.07%. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

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Pennsylvania's rates, brackets and standard deduction are unchanged from 2025 to 2026.

Pennsylvania’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.

How Pennsylvania treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

• Eligible retirement plan distributions after retirement age. Pennsylvania does not mirror the federal age 59 1/2 rule; the test is the plan's retirement age and separation requirements.

Not modelled: Whether a specific distribution is exempt turns on the plan being an eligible Pennsylvania retirement plan and on retirement age being met; neither is modelled per taxpayer. Local earned income taxes levied by Pennsylvania municipalities and school districts are outside this record.

Source: Pennsylvania Department of Revenue — PA Personal Income Tax Guide — Gross Compensation (retrieved 2026-09-04). Compare every state.

How Pennsylvania taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Sale of a principal residence — Gain on the sale of a principal residence occurring on or after 1 January 1998 is exempt, where the property was owned and occupied as the principal residence for two of the five years before sale. No loss may be taken. Where part of the property was in business or rental use, the exemption does not reach that portion.

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Source: Pennsylvania Department of Revenue — PA Personal Income Tax Guide — Net Gains (Losses) from the Sale, Exchange, or Disposition of Property (retrieved 2026-09-19). Compare every state.

Philadelphia levies a Wage Tax on residents (and on non-residents working in the city) that is separate from the state income tax. Outside Philadelphia, Act 32 requires employers to withhold a local Earned Income Tax set by each municipality and school district; rates vary by jurisdiction. Local tax is not included in any figure above.

• Philadelphia Wage Tax
• How Pennsylvania local EIT works

• ·Pennsylvania levies a flat 3.07% tax, the same rate since 2004, and applies it identically to every filing status.
• ·Pennsylvania taxes eight separate classes of income: compensation; interest; dividends; net profits from a business, profession or farm; net gains from dispositions of property; net gains from rents, royalties, patents and copyrights; income from estates or trusts; and gambling and lottery winnings. A loss in one class cannot offset income in another, and losses cannot be carried backward or forward.
• ·There is no standard deduction and no personal or dependent exemption. Low-income filers can instead claim Tax Forgiveness on Schedule SP, which can eliminate up to 100% of the tax.
• ·Capital gains are taxed at the flat 3.07% rate, but gain on the sale of a principal residence is excluded entirely if ownership and use tests are met.
• ·Philadelphia and most other Pennsylvania municipalities and school districts levy a local earned income tax on top of the state rate.

Net gains from the disposition of property are one of Pennsylvania's eight classes of income and are taxed at the flat 3.07% rate. Gain on the sale of a principal residence is excluded when ownership and use requirements are met.