Filing and paying Pennsylvania income tax
- Return
- Form PA-40, due April 15. The Department of Revenue's myPATH portal files it for free.
- Local tax
- Local earned income tax is usually withheld by your employer and reconciled on a separate annual return filed with your local tax collector, not the state. Philadelphia's annual Earnings Tax reconciliation is also due April 15.
- Estimated payments
- Due quarterly if you have income Pennsylvania doesn't withhold on, such as self-employment, rental, or investment income.
To see how Pennsylvania sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Pennsylvania Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Pennsylvania |
|---|---|---|---|
| Pennsylvania (here) | $3,070 | $16,240 | — |
| New York | $4,860 | $18,030 | +$1,790 |
| New Jersey | $4,180 | $17,350 | +$1,110 |
| Delaware | $5,259 | $18,429 | +$2,189 |
| Maryland | $4,386 | $17,556 | +$1,316 |
| West Virginia | $3,691 | $16,861 | +$621 |
A negative "vs." figure means that state collects less total income tax than Pennsylvania. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Pennsylvania state income tax rate for 2026?
Pennsylvania has a flat 3.07% state income tax rate for 2026. The rate is the same regardless of income — applied to every dollar of income, because Pennsylvania has no standard deduction or personal exemption. Federal rates (10%–37%) layer on top.
How much income tax will I pay in Pennsylvania on a $100,000 salary?
For a single filer earning $100,000 in Pennsylvania in 2026, expect approximately $13,170 in federal income tax and $3,070 in Pennsylvania state income tax — for a total income tax of about $16,240, an effective rate of 16.2%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
Does Pennsylvania tax 401(k) contributions?
Yes. Employee contributions to a 401(k), 403(b), or 457 plan are taxable Pennsylvania compensation in the year you make them. Qualifying distributions after retirement age are then not taxed.
Does Pennsylvania tax retirement income or Social Security?
No. Social Security, railroad retirement benefits, and distributions from eligible retirement plans after retirement age are excluded from Pennsylvania income tax.
Can a business loss reduce my Pennsylvania tax on wages?
No. Pennsylvania taxes eight classes of income separately, and a loss in one class cannot offset income in another or be carried to another year.
Who qualifies for Pennsylvania tax forgiveness?
Filers with low eligibility income. A single filer with $6,500 or less gets 100% forgiveness, and the limit rises by $9,500 for each dependent child. Above the limit, partial forgiveness steps down to 10%.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.