Tax Bracket Calculator for Pennsylvania (PA) — Free Calculator

Pennsylvania Tax Brackets (2026)

Pennsylvania uses a flat income tax system with a top marginal rate of 3.07% flat.

Pennsylvania Bracket Structure

Flat 3.07% on all Pennsylvania taxable income — the lowest flat income tax rate of any state with a flat tax

Pennsylvania has the lowest flat income tax rate in the US at 3.07%. However, most Pennsylvania municipalities levy a Local Earned Income Tax (EIT) of 1%–3.9% on earned income. Philadelphia has a wage tax of 3.75% for residents (3.44% for non-residents). Combined, the total income tax burden can be significant.

Federal Tax Brackets Still Apply to Pennsylvania Residents

Regardless of Pennsylvania's state tax rules, all residents pay federal income tax. Federal brackets for 2024 range from 10% (on income up to $11,600 for single filers) to 37% (on income over $609,350). Your effective federal rate is typically well below the top marginal rate due to the graduated bracket structure.

Effective vs. Marginal Rate in Pennsylvania

Your marginal rate is the rate on your last dollar of income. Your effective rate is your total tax divided by total income. For Pennsylvania residents the marginal rate can reach 3.07% flat but most filers pay a lower effective rate. The median household income in Pennsylvania is $67,587.

Data: Tax Foundation (2024), IRS Statistics of Income, US Census Bureau ACS 2023. Updated 2024–2025. Figures reflect state averages — consult a licensed CPA for personalized tax advice.

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Frequently Asked Questions

What tax brackets apply to Pennsylvania residents?

Pennsylvania has a flat income tax system. Flat 3.07% on all Pennsylvania taxable income — the lowest flat income tax rate of any state with a flat tax. Federal brackets also apply on top of the state tax.

What is the difference between marginal and effective tax rate in Pennsylvania?

Your marginal rate is the rate on your highest dollar of income. Your effective rate is your total tax burden divided by total income. In Pennsylvania, even if the top marginal rate is 3.07% flat, most residents pay a lower effective rate because lower income portions are taxed at lower brackets.

Does Pennsylvania have different tax brackets for married filers?

Yes, Pennsylvania typically has different bracket thresholds for single vs. married filing jointly filers. Married joint filers often have brackets approximately twice as wide, reducing the marriage penalty. Check the Pennsylvania Department of Revenue for current bracket tables.

How does this tax bracket calculator work for Pennsylvania?

Enter your income and filing status. The calculator applies both federal and Pennsylvania state tax brackets to show your marginal rate, effective rate, and total estimated tax. Pennsylvania's flat rate of up to 3.07% flat is applied to your state taxable income.