PA · 2026 federal and state
2026 Pennsylvania income tax calculator
Pennsylvania charges a flat 3.07% from the first dollar — no standard deduction, no personal exemption, and no deduction for your 401(k). Enter a year's income and this PA income tax calculator returns what the year costs on your return — not what payroll holds back on payday.
Your salary for the whole year, before anything comes out — the figure in your offer letter, not what lands in your account.
$2,200 off the tax each.
Income tax for 2026 — federal and PA
11.4% of $60,000 — your average rate, not the 12.0% bracket your last dollar sits in.
- Federal income tax
- $5,020.00
- on $43,900 taxable — after the $16,100 standard deduction
- Pennsylvania income tax
- $1,842.00
- on $60,000 of Pennsylvania taxable income
- Total income tax
- $6,862.00
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How the state works it out
Pennsylvania on a return
- There is no standard deduction and no personal exemption in Pennsylvania. The rate applies to your whole compensation, which is why a low earner keeps less of their pay here than the low headline rate suggests.
- ⚠️ Pennsylvania taxes money the federal return does not. Elective deferrals to a 401(k), 403(b) or the Thrift Savings Plan "are not excludable from the employee’s Pennsylvania income" — so the contribution that cuts your federal bill does not cut your Pennsylvania one. Section 125 health premiums are excluded. This page adds back everything entered in the pre-tax field, so if part of yours was health insurance your Pennsylvania figure is a little lower than shown.
- Tax Forgiveness is the one relief, and it is generous at the bottom: a single filer with eligibility income up to $6,500 pays nothing at all, and the threshold rises by $9,500 for each dependent child. Above it the forgiveness steps down 10 percentage points every $250, so it runs out $2,250 later.
- ⚠️ The 3.07% is only the state layer. Nearly every Pennsylvania municipality levies a local earned income tax on top — commonly 1%, and Philadelphia far more — and none of it is in this figure.
Which year these figures are. The federal side is 2026. Pennsylvania indexes nothing: the 3.07% rate is fixed in statute, there is no deduction or exemption to adjust, and the Schedule SP eligibility table has stood at $6,500 plus $9,500 a child for years. The figures here are current rather than last year’s.
Worked examples
What a year costs in Pennsylvania
| Salary | Federal | PA | Income tax | Rate |
|---|---|---|---|---|
| $50,000 | $3,820 | $1,535 | $5,355 | 10.71% |
| $75,000 | $7,670 | $2,303 | $9,973 | 13.30% |
| $100,000 | $13,170 | $3,070 | $16,240 | 16.24% |
Filing single, standard deduction, no dependants, no other income. Social Security and Medicare are not in these figures — they are payroll taxes and come to a further $4,590 on the $60,000 line.
Common questions
Pennsylvania income tax, in plain terms
Does Pennsylvania have a state income tax?
Yes. Pennsylvania charges a flat 3.07% from the first dollar — no standard deduction, no personal exemption, and no deduction for your 401(k). On a $60,000 salary filing single, $1,842 of it goes to Pennsylvania for the year — 3.07% of gross.
How much is income tax on $60,000 in Pennsylvania?
About $6,862 for the year filing single — $5,020 federal and $1,842 to Pennsylvania. That is 11.44% of the salary, not the 12.00% bracket the last dollar sits in. Social Security and Medicare take a further $4,590, which is payroll tax rather than income tax.
Is this the same as a paycheck calculator?
No, and the difference is the whole reason both exist. A paycheck calculator answers what your employer holds back each payday, using withholding tables built for payroll software. This page answers what the year actually costs you on your return — the standard deduction comes off explicitly, the rate schedule is the one on the return, and credits are applied. The gap between the two is what a refund or a balance due is made of. For the payday figure, use the Pennsylvania paycheck calculator.
What's the difference between my tax bracket and my tax rate?
Your bracket is the rate your next dollar meets — 12.00% federally on a $60,000 single salary. Your actual rate is the total tax divided by the total income, which on the same salary is 11.44%. The gap exists because the first $16,100 is not taxed at all and the dollars after it climb through 10% and 12% before they reach your bracket. Nobody pays their bracket on all of their income.
How is Pennsylvania income tax calculated?
There is no standard deduction and no personal exemption in Pennsylvania. The rate applies to your whole compensation, which is why a low earner keeps less of their pay here than the low headline rate suggests. ⚠️ Pennsylvania taxes money the federal return does not. Elective deferrals to a 401(k), 403(b) or the Thrift Savings Plan "are not excludable from the employee’s Pennsylvania income" — so the contribution that cuts your federal bill does not cut your Pennsylvania one. Section 125 health premiums are excluded. This page adds back everything entered in the pre-tax field, so if part of yours was health insurance your Pennsylvania figure is a little lower than shown.
What is the Pennsylvania state income tax rate?
3.07%. But the rate alone does not tell you the bill — what matters as much is what Pennsylvania lets you subtract first, which is why the share of a $60,000 salary that actually goes to the state is 3.07% and not 3.07%.
Are Social Security and Medicare included in this figure?
No, and that is deliberate. FICA is a payroll tax, not an income tax: it is charged on your wages from the first dollar with no standard deduction, at a flat rate, and it does not appear on the rate schedule. On the $60,000 example it comes to $4,590 — real money, listed separately under the result so the number this page is named after stays the number it claims to be.
Does a 401(k) contribution lower my income tax?
A traditional 401(k) does: the money never enters your taxable wages, so it comes off before both federal and state income tax. It does not lower Social Security and Medicare, which are charged on gross wages either way. A Roth contribution lowers neither. Enter yours under "more details" to see the difference on your own figure.
What is the standard deduction for 2026?
$16,100 filing single, $32,200 married filing jointly and $24,150 as head of household, from Form 1040-ES (2026). You take the larger of that and your itemised deductions, and most people do not itemise. Pennsylvania does not necessarily use the same figure — see the section above for what this state subtracts.
Why is this different from what my tax software says?
Because a return has more moving parts than a calculator asks about. This page models salary income, the standard or itemised deduction, dependant credits and one state. It does not model capital gains and qualified dividends, which have their own rate schedule; married filing separately; the age-65 and blind deductions; the earned income credit; local income taxes; or most state-specific credits. If any of those apply to you, treat this as an estimate of the main lines rather than the whole return.
Which states have no income tax at all?
Texas, Florida, Washington, Nevada, Tennessee, New Hampshire, South Dakota, Wyoming, Alaska. In each of them a federal return is the only income tax return, though a few still take payroll deductions for state programmes — Washington's paid leave premium and WA Cares, Alaska's employee unemployment share — which are not income tax and are not on this page.
Sources for these figures
- PA Department of Revenue — Personal Income Tax: 3.07% rate, no standard deduction or personal exemption · read 2026-09-03
- PA Personal Income Tax Guide — Gross Compensation: elective deferrals are not excludable from Pennsylvania income; section 125 benefits are · read 2026-09-03
- PA Department of Revenue — Tax Forgiveness and the PA Schedule SP eligibility income tables · read 2026-09-03
- IRS Form 1040-ES (2026) — rate schedules and standard deduction
- IRS Publication 15 (2026) — Social Security and Medicare
Federal figures are tax year 2026; the Pennsylvania figures are tax year 2026. Estimates only — not tax, payroll or financial advice, and not affiliated with the IRS or any state revenue department.
More Pennsylvania calculators
Same PA rules, a different question.
Income tax in other states
Same engine, another state's return rules.