State income tax · Pennsylvania
Pennsylvania income tax rates
Pennsylvania's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 3.07%
- Local income taxes
- Yes, in some localities
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 3.07% |
Notes
Pennsylvania taxes compensation and other classes of income at one flat rate with no standard deduction or personal exemption, and the Department of Revenue lists the same rate for every year from 2004 to the present. Most municipalities and school districts levy a local Earned Income Tax that employers withhold under Act 32.
Sources
We read each source on the date shown and quote the line we relied on.
- Personal Income Tax Rates (external site)
3.07%
- Local Income Tax Information (external site)
Employers with worksites located in Pennsylvania are required to withhold and remit the local Earned Income Tax (EIT) and Local Services Tax (LST) on behalf of their employees working in PA.