IN
Indiana
2.90% top marginal rate
PA
State · 2026 tax year · Flat Tax
Pennsylvania 2026 Income Tax
According to the Pennsylvania Department of Revenue August 2026 schedule, Pennsylvania applies a flat 3.07% to all taxable income. Walk the math and compute your full federal + state + FICA take-home.
$3,070 state tax on $100K
A single filer with $100,000 of taxable income in Pennsylvania owes $3,070 in state income tax (3.07% effective; structure: Flat Tax). Rank #15 of 51 by state-tax burden (1 = lowest).
- Burden rank #15 of 51 at $100K single
- Top marginal rate 3.07%
- 2026 tax year · IRS + state DOR schedules
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
Gross income
$116,100 100.0%
Federal income tax
$16,712 14.4%
FICA / SECA
$8,882 7.7%
State income tax
$3,070 2.6%
Take-home pay
$87,436 75.3%
DOR published schedule ticket
Pennsylvania DOR bracket ticket PA · 2026 · flat
Pennsylvania · $3,070 @ $100K · #15/51
Pennsylvania line from the 2026 Department of Revenue schedule vs IRS Rev. Proc. 2025-32, reference math, not a filing. Read with Pennsylvania → · Model your own →
Pennsylvania in the $100K burden neighbourhood
Pennsylvania effective state rate at $100K (single filer) 3.1%
Federal effective @ $100K
The percentage is Pennsylvania's state income tax at $100K of taxable income, not a fill-ratio against federal. The marker is the ~16.9% federal effective rate at the same income. The heaviest state income-tax line at $100K is 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.
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)
| Taxable income range | Marginal rate |
|---|---|
| $0 and above | 3.07% |
Source: Pennsylvania Department of Revenue 2026 schedule, single-filer filing status.
2026 Federal Brackets That Stack on Pennsylvania (Single Filer)
State income tax applies after federal brackets on the same taxable income base. Federal rows from IRS Rev. Proc. 2025-32; compare the full federal hub at /federal/.
| Taxable income range | Federal marginal rate |
|---|---|
| $0 – $12,400 | 10.00% |
| $12,400 – $50,400 | 12.00% |
| $50,400 – $105,700 | 22.00% |
| $105,700 – $201,775 | 24.00% |
| $201,775 – $256,225 | 32.00% |
| $256,225 – $640,600 | 35.00% |
| $640,600 and above | 37.00% |
2026 Federal Brackets (Married Filing Jointly)
| Taxable income range | Federal marginal rate |
|---|---|
| $0 – $24,800 | 10.00% |
| $24,800 – $100,800 | 12.00% |
| $100,800 – $211,400 | 22.00% |
| $211,400 – $403,550 | 24.00% |
| $403,550 – $512,450 | 32.00% |
| $512,450 – $768,700 | 35.00% |
| $768,700 and above | 37.00% |
Source: IRS Revenue Procedure 2025-32, 2026 inflation-adjusted brackets.
Combined Pennsylvania + Federal + FICA at Common Incomes (Single)
Taxable-income tiers walk the published Pennsylvania schedule plus IRS federal brackets and 2026 FICA on gross wages before the $16,100 standard deduction. Reference math only.
| Taxable income | Pennsylvania tax | Federal tax | FICA | Total tax | Est. take-home |
|---|---|---|---|---|---|
| $50,000 | $1,535 | $5,752 | $5,057 | $12,344 | $53,756 |
| $100,000 | $3,070 | $16,712 | $8,882 | $28,664 | $87,436 |
| $200,000 | $6,140 | $40,598 | $14,717 | $61,455 | $154,645 |
Source: Pennsylvania Department of Revenue 2026 schedule · IRS Rev. Proc. 2025-32 · 2026 FICA rates from IRS/SSA publications.
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 and filing status to see Pennsylvania state tax owed for 2026. The estimate walks the matching Department of Revenue bracket schedule (single and married-jointly are separate keys when the state publishes different widths). For full federal + state + FICA, use the main calculator.
Compare with Nearby-Burden States
Read with this jurisdiction
Drills shaped by Pennsylvania's flat tax architecture, not a generic tool list.
- Run Pennsylvania in the 2026 calculator
Stack federal + FICA + this state on your own income
- Effective vs marginal rate
Flat 3.07% makes effective ≈ marginal on state income
- Louisiana (flat 3.00%)
Nearest same-structure peer at $100K (Δ $70)
- Indiana (flat 2.90%)
Nearest same-structure peer at $100K (Δ $170)
- Full state tax rankings hub
See where Pennsylvania lands across $50K / $100K / $200K tiers
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, the data changelog, or report a data issue on this page. Data current as of August 2026.
A published rate is a schedule line, not a filing recommendation. The calculator's take-home figure applies the standard deduction only, it excludes credits, AMT, and itemized deductions. These pages explain the issued tables; they are not tax advice.