Pennsylvania Income Tax Calculator

Pennsylvania income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Pennsylvania state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Pennsylvania state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Pennsylvania Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.

Pennsylvania applies a flat income tax rate of 3.07% to all taxable income. On a $60,000 salary (single filer) the state income tax is $1,842.00, an effective rate of 3.07%.

Source: Pennsylvania Department of Revenue, tax year 2025, as at Jun 12, 2026.

Your total annual income before deductions
Your IRS filing status for this tax year
Taxable income$60,000.00
State income tax$1,842.00
Effective rate3.07%
Marginal rate3.07%

How Pennsylvania income tax works

Pennsylvania applies a flat 3.07% income tax rate on taxable income. The rate has been 3.07% since 2004. Unlike most states, Pennsylvania provides no standard deduction and no personal exemption. Instead, the state taxes eight classes of income separately and permits only specifically enumerated deductions. Pennsylvania's Tax Forgiveness program provides relief for qualifying low-income taxpayers by reducing or eliminating the tax owed. Your result updates the page link, so you can copy a permalink to any calculation.

taxable income = gross income - standard deduction
state income tax = taxable income x flat rate / 100
effective rate = state income tax / gross income x 100

Pennsylvania income tax: frequently asked questions

How much is the Pennsylvania income tax on a $60,000 salary?

A single filer earning $60,000 a year in Pennsylvania has a taxable income of $60,000.00 after the standard deduction. The computed state income tax is $1,842.00, an effective rate of 3.07%. Enter your own income above for an exact figure.

What is the Pennsylvania state income tax rate?

Pennsylvania applies a flat income tax rate of 3.07% to all taxable income, regardless of income level or filing status.

What filing statuses does Pennsylvania income tax apply to?

Pennsylvania income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.

What is Pennsylvania's income tax rate for 2025?

Pennsylvania applies a flat income tax rate of 3.07% on all taxable income, regardless of filing status or income level. This rate has been in effect since 2004. Source: Pennsylvania Department of Revenue.

Does Pennsylvania have a standard deduction or personal exemption?

No. Pennsylvania does not provide for a standard deduction or personal exemption. This makes Pennsylvania's tax base broader than most states, though the 3.07% rate is among the lowest flat rates in the country. Specific deductions are allowed for items such as Health Savings Account contributions and qualified Section 529 plan contributions. Source: Pennsylvania Department of Revenue.

What types of income does Pennsylvania tax?

Pennsylvania taxes eight classes of income: compensation (wages, salaries, tips), interest, dividends, net business profits, net gains from property sales, net income from rents and royalties, distributable income from estates or trusts, and gambling or lottery winnings. Losses in one class cannot offset income in another. Source: Pennsylvania Department of Revenue.

What is Pennsylvania's Tax Forgiveness program?

Pennsylvania's Tax Forgiveness credit (PA Schedule SP) can reduce or eliminate personal income tax owed by qualifying low-income taxpayers. Eligibility depends on eligibility income and family size. The credit is calculated on Schedule SP and applied directly against the 3.07% tax liability. Source: Pennsylvania Department of Revenue.

Official sources

Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.