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Pennsylvania Income Tax Calculator 2026

Pennsylvania taxes income at a single flat 3.07% rate for 2026 — estimate yours below.

Updated for the 2026 tax year · Reconciled to the Pennsylvania Department of Revenue at year-end
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Pennsylvania's flat 3.07% income tax, explained

Pennsylvania (PA) taxes income at a single flat 3.07% rate rather than graduated brackets, so — unlike the federal system — every dollar of Pennsylvania taxable income is taxed at the same rate. That makes the state calculation simple, but it is separate from federal income tax and from Pennsylvania sales tax.

What to know about Pennsylvania tax

  • Pennsylvania has the lowest flat state income-tax rate in the country at 3.07%.
  • Almost every Pennsylvania municipality and school district levies a separate local earned-income tax on top, which often roughly doubles the effective rate.
  • Retirement income — pensions, 401(k)/IRA distributions, and Social Security — is generally not taxed by Pennsylvania.

Frequently Asked Questions

Pennsylvania uses a single flat income-tax rate of 3.07% (rather than graduated brackets) for 2026. Almost every Pennsylvania municipality and school district levies a separate local earned-income tax on top, which often roughly doubles the effective rate. Confirm the current rate with the Pennsylvania Department of Revenue.

No. It is an educational estimate based on published 2026 rates and is reconciled to the Pennsylvania Department of Revenue at year-end. Confirm anything that affects a real decision with the Pennsylvania Department of Revenue or a tax professional.

No. Some Pennsylvania localities levy their own income tax that is separate from the state figure shown here.

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Disclaimer

This calculator provides estimates for informational and educational purposes only. SmartTaxCalcs does not provide tax advice. Your actual tax liability may differ based on your specific situation, recent law changes, and circumstances not modeled here (e.g., AMT, NIIT, special credits). We strongly recommend consulting a qualified tax professional (CPA, Enrolled Agent, or tax attorney) before filing or making financial decisions.

Data source: IRS Revenue Procedure / state Departments of Revenue. Last data update: May 19, 2026.

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