Pennsylvania’s economy spans Philadelphia finance and healthcare, Pittsburgh tech and steel heritage, and rural energy and agriculture. The commonwealth is known for a low flat 3.07% state income tax — among the lowest flat rates nationally — while local earned income taxes vary block by block. Retirees often benefit from broad exclusions for qualifying retirement income and Social Security under PA rules. This estimator focuses on federal tax, the statewide 3.07% slice in the data file, and FICA.
2025 federal + simplified state + FICA — updates as you type.
Pennsylvania local EIT and PA-specific exemptions are not modeled. State line uses 3.07% × federal taxable income in the tool.
Not applied in this simplified model (no credits). For illustration only.
State tax uses a flat effective rate on taxable income — not your actual state brackets. FICA: Social Security 6.2% on wages up to $176,100 and Medicare 1.45% on all wages shown.
SS $4,216.00 · Medicare $986.00
Federal 22.00% + state 3.07%
Estimated take-home
$54,597 / yr
$4,550 / month
Federal brackets (2025 · Single)
From data/rates/us-tax-brackets.json → stateRates.PA.
| Component | Rate / rule in app data |
|---|---|
| State individual income tax | Flat 3.07% (0.0307) |
| Local earned income tax (EIT) | Varies by municipality — not in calculator |
Statewide PA tax only; add typical local EIT mentally for a full paystub comparison.
| Gross income | Fed + state effective | Total w/ FICA |
|---|---|---|
| $50,000 | ~10.1% | ~17.7% |
| $100,000 | ~16.2% | ~23.9% |
Pennsylvania does not grant a federal-style standard deduction for the state return in the same way. Instead, the return relies on PA-specific rules, classes of income, and exclusions. Many retirees see Social Security and qualifying retirement income excluded from PA tax. Always read current PA-40 instructions — this tool cannot capture every exclusion.
Pennsylvania’s state personal income tax is a flat 3.07% in this site’s `us-tax-brackets.json` (`stateRates.PA` = 0.0307). The calculator applies that rate to federal taxable income for illustration. Local earned income taxes (EIT) are common in Pennsylvania but are not included here.
Pennsylvania generally does not tax eligible retirement income (such as qualifying pension payments after age criteria) and does not tax Social Security benefits for most retirees, subject to state rules. IRA and 401(k) taxation depends on contribution type and age — review PA Department of Revenue publications for your distribution.
At 3.07%, Pennsylvania’s statewide rate is low, but local EIT can add one or two percentage points depending on municipality and school district. Neighboring New Jersey, New York, Maryland, Ohio, Delaware, and West Virginia use different structures — compare total withholding, not only the state line.
Pennsylvania’s income tax return does not offer a standard deduction in the same way the federal Form 1040 does. Filers start from federal AGI or PA-specific rules and apply exemptions, deductions, and exclusions defined by Pennsylvania law. This calculator uses a simplified flat percent × federal taxable income instead.
Pennsylvania sourcing rules for remote work evolved with court cases and guidance. If you work for a PA employer from another state, or live in PA and work elsewhere, withholding and credit for taxes paid to other states may apply. Philadelphia and other localities add complexity — consult a multi-state tax professional for your facts.
Pennsylvania individual income tax returns for calendar-year taxpayers are generally due April 15 following the tax year (or the next business day), aligned with the federal due date unless extended. Local EIT filings may follow separate schedules through local tax collectors.
Educational estimates only. Not IRS or Pennsylvania Department of Revenue advice.