Is Pennsylvania really a flat 3.07%?

Yes for personal income tax. PA DOR lists 3.07% for tax years 2004 through the present, and employer withholding uses that flat rate on PA-source compensation.

Why is my Philly (or other local) stub higher taxed?

Local earned income tax is common across Pennsylvania municipalities and school districts (Act 32). Philadelphia imposes its own wage tax outside Act 32. Those locals stack on top of the 3.07% state tax and are not subtracted in this calculator.

Does Pennsylvania have a standard deduction?

No. PA DOR states the personal income tax does not provide for a standard deduction or personal exemption. Limited deductions, credits, and Tax Forgiveness may still apply on a full PA-40 — we do not model those here.

Is this the same as PA withholding on my stub?

State PIT withholding should be about 3.07% of taxable compensation, which often tracks this estimate closely. Local EIT / Philly wage tax and benefits deductions are the usual reasons a stub’s net is lower than our figure.

Rates verified on 2026-10-11

Estimates only

Pennsylvania take-home pay calculator

Tax year 2026 (Jan 1 – Dec 31, 2026)

Region(required)

Gross pay

Pay frequency

Filing status

Pre-tax 401(k)

Traditional elective deferral — reduces taxable income, not FICA. Cap $24,500/yr (under age 50).

Advanced options

Your age

Age 50+ / 60–63 raise the 401(k) elective deferral cap; age 55+ adds the fixed $1,000 HSA catch-up when present in the verified national file.

Dependents

Adds state/city personal exemptions beyond yourself (and spouse if MFJ) where the state file models them. Federal tax credits for dependents are not modeled.

Roth 401(k)

Does not reduce taxable income. Real plans share the elective deferral limit with pre-tax 401(k).

HSA coverage

HSA contribution (annual)

Self-only $4,400; family $8,750; +$1,000 if age ≥ 55. Payroll HSA reduces FICA. Some states (e.g. California) do not conform — HSA still counts in state wages.

Other pre-tax benefits (annual)

Health/dental/vision, FSA, dependent-care FSA, commuter — reduces AGI and FICA.

Federal deduction

Results update as you type. Methodology · Annual figures are exact; per-paycheck figures are rounded.

Your result will appear here

Tax year 2026

How Pennsylvania take-home pay is calculated (2026)

A Pennsylvania paycheck estimate on Counttaxes stacks federal income tax and FICA with Pennsylvania’s flat 3.07% personal income tax. PA DOR levies that rate against taxable income in eight statutory classes (compensation is the class that matters for wages). The commonwealth does not provide a standard deduction or personal exemption — though certain deductions, credits, and Tax Forgiveness can apply on a full return. We apply 3.07% to modeled wages after optional pre-tax 401(k)/HSA when you enter them. Local EIT (and Philadelphia wage tax) are widespread on real stubs and are not subtracted here.

Outline map of the state of Pennsylvania — Pennsylvania state outline (styled by Counttaxes) — not an official DOR chart.

Pennsylvania's flat 3.07% tax and your paycheck

Pennsylvania personal income tax is a flat 3.07% on taxable income for residents and nonresidents — the same rate PA DOR has published for tax years 2004 through the present. Unlike many states, Pennsylvania does not offer a standard deduction or personal exemption on the PIT return. Employers withhold at 3.07% on PA-source compensation. On top of that, most municipalities and school districts levy a local earned income tax (EIT) under Act 32; Philadelphia’s wage tax sits outside Act 32. This calculator applies the flat state rate after optional pre-tax 401(k)/HSA entries and does not subtract local EIT.

State personal income taxas of 2026
Flat 3.07% (unchanged since 2004)
Source: PA DOR — Personal Income Tax rates →
Local earned income taxas of 2026
Most municipalities / school districts levy EIT (Act 32); Philly wage tax separate
Source: PA DCED — Local income tax (Act 32 / EIT) →
Median household incomeas of 2024 ACS 1-year
$77,545
Source: U.S. Census Bureau — Pennsylvania profile (ACS median household income) →

Local income taxes

Under Act 32, Pennsylvania employers with worksites in the commonwealth withhold local earned income tax (and often local services tax) based on residence and work PSD codes. Rates vary by municipality and school district — look up withholding on DCED’s address tool. Philadelphia imposes and collects its own wage tax and is not under Act 32. Counttaxes does not model local EIT or Philly wage tax; compare the estimate to your stub for those lines.

What makes a Pennsylvania paycheck different

Flat 3.07% state PIT — the same statutory rate since 2004 (PA DOR rate table).
No Pennsylvania standard deduction or personal exemption on the PIT; taxable compensation is closer to gross wages than in many other states (subject to limited exclusions).
Employers withhold state PIT at 3.07% on PA-source compensation (PA DOR employer withholding guidance).
Most local governments add earned income tax under Act 32; rates depend on home and work PSD codes. Philadelphia’s wage tax is collected by the city and sits outside Act 32.
This page estimates annual liability, then shows it per paycheck. Local lines on your stub will usually make real net lower than this estimate.

How we count Pennsylvania take-home

State: flat 3.07% on wages after optional pre-tax 401(k)/HSA when entered (no PA standard deduction in this model).
Federal income tax: IRS 2026 brackets and standard deduction from the verified US national file.
FICA: Social Security (6.2% up to the SSA wage base) and Medicare (1.45%, plus Additional Medicare where it applies).
Not modeled: State payroll levies; Personal exemptions; Poverty Tax Forgiveness; Local Earned Income Tax.

Full United States methodology · Bracket tables · Engine & privacy

Sources & status

Verified

Primary sources below, grouped by layer. Oldest verification on this page: 2026-10-11.

Pennsylvania tax brackets (2026)

Federal income tax brackets (Single)

From	To	Rate
$0.00	$12,400.00	10.00%
$12,400.00	$50,400.00	12.00%
$50,400.00	$105,700.00	22.00%
$105,700.00	$201,775.00	24.00%
$201,775.00	$256,225.00	32.00%
$256,225.00	$640,600.00	35.00%
$640,600.00	and above	37.00%

Pennsylvania flat state tax

From	To	Rate
$0.00	and above	3.07%

How a US paycheck works

Every US paycheck starts with the same federal layers: income-tax withholding from Form W-4, plus Social Security and Medicare (FICA). State and local lines come next when your region files them.

Counttaxes estimates annual liability from verified rate files, then shows per-paycheck amounts for your frequency — not a live payroll withholding run.

Read the full US paycheck guide →

Worked examples (Pennsylvania, annual, default assumptions)

Gross	Net	Effective
$60,000.00	$48,548.00	19.1%
$100,000.00	$76,110.00	23.9%
$150,000.00	$109,186.00	27.2%

Examples use single filing status and no 401(k)/HSA. Open the calculator above to try your salary and filing status.

Frequently asked questions

Is Pennsylvania really a flat 3.07%?: Yes for personal income tax. PA DOR lists 3.07% for tax years 2004 through the present, and employer withholding uses that flat rate on PA-source compensation.
Why is my Philly (or other local) stub higher taxed?: Local earned income tax is common across Pennsylvania municipalities and school districts (Act 32). Philadelphia imposes its own wage tax outside Act 32. Those locals stack on top of the 3.07% state tax and are not subtracted in this calculator.
Does Pennsylvania have a standard deduction?: No. PA DOR states the personal income tax does not provide for a standard deduction or personal exemption. Limited deductions, credits, and Tax Forgiveness may still apply on a full PA-40 — we do not model those here.
Is this the same as PA withholding on my stub?: State PIT withholding should be about 3.07% of taxable compensation, which often tracks this estimate closely. Local EIT / Philly wage tax and benefits deductions are the usual reasons a stub’s net is lower than our figure.

Related United States calculators

Useful links

Official Pennsylvania tax agencies and the primary sources behind the rates on this page.

PA DOR — Personal Income Tax →
3.07% PIT overview; classes of income
PA DOR — PIT rates →
2004–present 3.07%
PA DOR — Employer withholding →
Withhold 3.07% guidance
PA DCED — Local income tax (Act 32) →
EIT / LST overview for employers and employees
DCED — Find EIT rates by address →
Lookup local withholding by home/work address
Census — Pennsylvania profile →
ACS median household income context
Counttaxes — US sources →
Federal rate file audit trail