Pennsylvania state income tax rates and calculator

Pennsylvania personal income tax rates

The Pennsylvania state income tax rate is currently a flat 3.07 percent for the 2024 tax year, for tax returns filed in 2025. That means everyone pays the same state income tax rate, regardless of their income. 

Some jurisdictions in the state also collect local income taxes.

Who has to file Pennsylvania state taxes?

All residents, part-year residents and nonresidents of Pennsylvania are required to file a state income tax return if they earned income that generated $1 or more in taxes. For example, that would be the case if you worked and had taxes withheld from your paycheck. See the Commonwealth of Pennsylanvia’s income tax guide for filing requirements.

The Commonwealth of Pennsylvania taxes eight classes of income: compensation; interest; dividends; net profits from operating a business, profession or farm; net gains or income from the sale or transfer of property; profits or income from rent, royalties, patents and copyrights; income from estates or trusts; and gambling and lottery winnings.

Pennsylvania tax returns are due April 15, or the next business day if that date falls on a weekend or holiday.

Is there a personal exemption or standard deduction in Pennsylvania?

Pennsylvania doesn’t offer personal exemptions, and it doesn’t have a standard deduction. Taxpayers are, however, able to reduce their tax liabilities through specific deductions, credits and exclusions.

For instance, taxpayers may be eligible for deductions to compensate them for unreimbursed expenses necessary for their jobs, and Pennsylvanians who live on lower incomes may qualify for the state’s tax forgiveness credit.

Pennsylvania sales tax rate

Pennsylvania has a 6 percent state sales tax. In addition, a local sales tax of 1 percent is collected on purchases in Allegheny County and a 2 percent tax is collected on sales in Philadelphia.

There are items that are exempt from sales tax, including: food that is not ready to eat, candy and gum, most clothing, textbooks, computer services and pharmaceutical drugs. Residential heating fuels including oil, electricity, gas, coal and firewood are also exempt.

Other things to know about Pennsylvania taxes

• Property taxes are collected at the local level by counties, municipalities and school districts, not by the state. Pennsylvania’s effective (average) property tax rate is 1.26 percent, according to the Tax Foundation.
• The state’s property tax/rent rebate program is available to people who are 65 and older, and to permanently disabled citizens who are 18 and older. It is funded by the Pennsylvania Lottery and administered by the Pennsylvania Department of Revenue. The maximum standard rebate is $1,000, but supplemental rebates for qualifying homeowners can boost that amount by up to $500.
• Pennsylvania has an inheritance tax. The tax rate varies depending on the relationship of the heir to the decedent, but it could be as high as 15 percent. The state doesn’t have an estate tax.
• The corporate net income tax is 8.49 percent for the 2024 tax year, and is scheduled to be reduced gradually over the next few years.
• The gasoline tax is 57.6 cents per gallon.
• The cigarette tax is $2.60 per pack.
• Marijuana is legal for medicinal purposes only; the marijuana tax is 5 percent on growers/processors. There is no tax on medical marijuana for patients.