Pennsylvania tax tables 2026
The figures set by or for Pennsylvania for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
Pennsylvania income tax brackets: All filers
| State taxable income, per year | Rate |
|---|---|
| Over $0 | 3.07% |
Source: PA Department of Revenue — Personal Income Tax (rate statement) · retrieved 2026-10-20
Pennsylvania income tax: key figures
| Item | Value |
|---|---|
| Type | Flat rate |
| Flat rate | 3.07% |
| Top rate | 3.07% |
Source: PA Department of Revenue — Personal Income Tax (rate statement) · retrieved 2026-10-20
Employee contributions
Pennsylvania supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 3.07% |
Source: REV-415 (SU) 01-23 Employer Withholding Information Guide — Calculation of Withholding (p. 12) · retrieved 2026-10-20
Unemployment Compensation (UC) employee withholding
| Item | Value |
|---|---|
| Employee rate | 0.07% |
| Wage base | No limit |
Source: PA Department of Labor & Industry — UC Tax Yearly Tax Highlights (2026) · retrieved 2026-10-20
Pennsylvania local income taxes
| Item | Value |
|---|---|
| Philadelphia (city)Non-residents: 3.425%. Basis: all wages | 3.735% |
| Pittsburgh (municipality)Non-residents: 1%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 3% |
| Allentown (municipality)Non-residents: 1.28%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 1.975% |
| Reading (municipality)Non-residents: 1%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 3.6% |
| Erie (municipality)Non-residents: 1.65%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 1.65% |
| Upper Darby Township (municipality)Non-residents: 1%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 1% |
| Scranton (municipality)Non-residents: 1%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 3.4% |
| Bethlehem (municipality)Non-residents: 1%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 1% |
| Bensalem Township (municipality)Non-residents: 1%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 1% |
| Lancaster (municipality)Non-residents: 1%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 1.6% |
| Lower Merion Township (municipality)Non-residents: 0%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 0% |
| Abington Township (municipality)Non-residents: 1%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 1% |
| Harrisburg (municipality)Non-residents: 1%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 2% |
| York (municipality)Non-residents: 1.25%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 1.25% |
| Wilkes-Barre (municipality)Non-residents: 1%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 3% |
| State College (municipality)Non-residents: 1%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 2.25% |
| Chester (municipality)Non-residents: 2%. Basis: state taxable wagesSource: apps.dced.pa.gov · retrieved 2026-10-20 | 3.75% |
Local taxes the calculators support, each with its own official source. Rates are for residents unless a non-resident rate is given.
Source: City of Philadelphia Department of Revenue — Tax Rate History (Wage Tax / Earnings Tax); Wage Tax (employers) page · retrieved 2026-10-20
Employer costs
Pennsylvania state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $10,000 |
| New employer rate | 3.822% |
| Experience-rated range: lowest | 0.75% |
| Experience-rated range: highest | 8.95% |
Pennsylvania new non-construction employers pay 3.822% (construction 10.5924%). Employees also pay 0.07% of all wages, which is withheld and not an employer cost.
Source: Pennsylvania L&I Form UC-749 (Rev. 09-25), Contribution Rate Chart · retrieved 2026-10-20
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Official sources
- Employer Withholding (Pennsylvania) · retrieved 2026-10-20
- REV-415 Employer Withholding Information Guide · retrieved 2026-10-20
- Personal Income Tax (rate) · retrieved 2026-10-20
- PA Personal Income Tax Guide — Gross Compensation (DSM-12, 08-2025) · retrieved 2026-10-20
- Letter Ruling PIT-06-005 — Health Savings Accounts; Withholding · retrieved 2026-10-20
- UC Tax — Yearly Tax Highlights · retrieved 2026-10-20
- EIT / PIT / LST Tax Register (Official Rates as of June 15, 2026) · retrieved 2026-10-20
- Local Withholding Tax FAQs · retrieved 2026-10-20
- Local Tax Enabling Act (Act 511 of 1965), §501 definitions · retrieved 2026-10-16
- Tax Rate History (Wage Tax) · retrieved 2026-10-20
- Wage Tax (employers) · retrieved 2026-10-20
- What types of income are not subject to the Wage Tax? · retrieved 2026-10-20
- Pennsylvania L&I Form UC-749 (Rev. 09-25), Contribution Rate Chart · retrieved 2026-10-20
How every figure is checked: methodology. All datasets: CalcBloc data.