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PA

State · 2026 tax year · Flat Tax

Pennsylvania 2026 Income Tax

Pennsylvania applies a flat 3.07% to all taxable income. Walk the math and compute your full federal + state + FICA take-home.

Pennsylvania at $100K, in one line

A single filer earning $100,000 of taxable income owes $3,070 in Pennsylvania state income tax, a 3.07% effective rate, well below the 3.07% headline top rate. That ranks Pennsylvania#15 of 51 jurisdictions by state-tax burden (1 = lowest), under a single flat rate.

Pennsylvania Department of Revenue 2026 schedule · Tax Foundation How we calculate →

$3,070
state tax at $100K
3.07%
effective state rate
#15
of 51 1 = lowest
3.07%
top marginal rate
Pennsylvania effective rate at $100K (single filer) 18.2%
Federal effective @ $100K

Bar fills relative to the ~16.9% federal effective rate at $100K of taxable income, the universal layer every filer pays. The heaviest state income-tax line at $100K is only about 8.4% (Oregon), so state tax stacks well under federal in every state.

How Pennsylvania compares to nearby states on the burden scale

States immediately above and below Pennsylvania on the $100K single-filer burden scale, sorted by burden ascending.

The comparison ranks 5 states clustered around Pennsylvania on burden, not by geographic proximity. The Selected tag marks Pennsylvania; cards on either side show the next-cheaper and next-more-expensive jurisdictions, useful for understanding whether your state's rate is broadly competitive in its tier or an outlier. Each peer card links to its own bracket schedule for a deeper comparison.

IN

Indiana

2.90% top marginal rate
Structure
Flat tax
Burden @ $100K
$2,900

LA

Louisiana

3.00% top marginal rate
Structure
Flat tax
Burden @ $100K
$3,000
Selected

PA

Pennsylvania

3.07% top marginal rate
Structure
Flat tax
Burden @ $100K
$3,070
Brackets
1

IA

Iowa

3.80% top marginal rate
Structure
Flat tax
Burden @ $100K
$3,800

AR

Arkansas

3.90% top marginal rate
Structure
Progressive
Burden @ $100K
$3,813
Brackets
2

How this calculator works

This calculator applies Pennsylvania's progressive tax brackets to the income you enter, moving each dollar through the correct marginal rate until the full amount is accounted for. The effective rate shown at the bottom is the total tax divided by gross income, a useful number for budgeting because it represents what you actually pay on every dollar earned, not just the headline marginal rate. We never apply a flat percentage to total income. Standard deductions and common adjustments are applied in the same order the tax authority applies them, so the result matches the official calculation within rounding error. If you file jointly, select the joint filing status, brackets widen substantially and the difference is meaningful for middle-income households.

Required inputs: gross income, filing status.

Source: Pennsylvania Department of Revenue, 2026 brackets

Full methodology and formula →

About Pennsylvania 2026 Income Tax

Pennsylvania applies a flat 3.07% income tax to all taxable income, one of fourteen US flat-rate jurisdictions. The flat structure produces predictable per-dollar tax cost regardless of income level, simplifying filing relative to the twenty-eight progressive-bracket states. At $100,000 single-filer 2026 taxable income Pennsylvania state tax equals approximately $3070. Combined with federal income tax ($16,914 single, 2026) and FICA ($7,650 on $100K wages) the total tax burden equals roughly $27634 - effective combined rate 27.63%.

Key Pennsylvania Tax Notes (2026)

Flat 3.07% rate (constitutional uniformity clause).

Source: Pennsylvania Department of Revenue, 2026 personal income tax publications. Source: Tax Foundation State Individual Income Tax Rates and Brackets 2026. Source: IRS Revenue Procedure 2025-32, 2026 federal inflation adjustments.

Pennsylvania 2026 Bracket Schedule (Single Filer)

Income Range Marginal Rate
$0 and above 3.07%
$50K Income
$1535
state tax owed (single)
$100K Income
$3070
state tax owed (single)
$200K Income
$6140
state tax owed (single)

Pennsylvania ranks #15 of 51 US jurisdictions by state tax burden at $100K single-filer income (1 = lowest burden).

Quick Pennsylvania State Tax Estimate

Enter taxable income to see Pennsylvania state tax owed for 2026 (single filer). For full federal + state + FICA, use the main calculator.

Methodology

Bracket schedule loaded from Pennsylvania Department of Revenue 2026 publications and cross-checked against the Tax Foundation aggregator. Quick-estimate computation walks the brackets in order applying each marginal rate to the income within the bracket boundary. See the full methodology page for the complete computation pipeline including FICA / SECA and the Additional Medicare surcharge.

Every figure on PlainTaxCalc is rendered directly from IRS Revenue Procedure and state Department of Revenue data, no number is typed in by an editor. This state's figures are rendered directly from IRS Revenue Procedure and state Department of Revenue data, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of 2026-06-21T16:16:39.454Z.