Pennsylvania State Tax in One Line
PA tax = wages × 3.07%
There is no standard deduction, no personal exemption and no bracket. Filing status does not change the rate either, so a married couple pays exactly what a single person with the same wages pays. Low earners can claim Tax Forgiveness on the PA-40 return, which this calculator does not apply.
Example: $63,000 in Pennsylvania
| Line | Per year | Per month |
|---|---|---|
| Gross pay | $63,000 | $5,250 |
| Federal income tax | $5,380 | $448.33 |
| Social Security | $3,906 | $325.50 |
| Medicare | $913.50 | $76.13 |
| Pennsylvania income tax | $1,934.10 | $161.18 |
| PA unemployment (UC) withholding | $44.10 | $3.68 |
| Local earned income tax (EIT) | $630 | $52.50 |
| Net pay | $50,192.30 | $4,182.69 |
The state line is $63,000 × 3.07% = $1,934.10. Unemployment withholding adds $44.10 and the 1% local tax $630. Total deductions are 20.3% of gross.
Local Earned Income Tax in Pennsylvania
Local income tax is part of almost every Pennsylvania paycheck. Under Act 511 the earned income tax is capped at 1% in most places, normally split between the municipality and the school district. Home rule communities and some distressed cities charge more, and Philadelphia has its own wage tax.
| Local rate | Local tax on $63,000 | Net per year |
|---|---|---|
| None (0%) | $0 | $50,822.30 |
| Typical (1%) | $630 | $50,192.30 |
| Philadelphia resident (3.735%) | $2,353.05 | $48,469.25 |
Philadelphia's resident rate fell to 3.735% on July 1, 2026 from 3.74%. Enter your own rate in the calculator; your employer or the DCED local tax register lists it.
Pennsylvania Unemployment Withholding
Pennsylvania is one of three states where employees pay into unemployment compensation. The 2026 rate is 0.07% of all wages, with no cap, which is 70 cents per $1,000. There is no state disability or paid leave premium.
Many municipalities also charge a Local Services Tax, a flat amount per year taken in small slices from each paycheck. It is not in the result.
PA Take Home Pay by Salary
Single filer with the default 1% local tax:
| Salary | Pennsylvania income tax | Local earned income tax | Net per year | Net per month |
|---|---|---|---|---|
| $29,000 | $890.30 | $290 | $24,280.90 | $2,023.41 |
| $41,000 | $1,258.70 | $410 | $33,426.10 | $2,785.51 |
| $63,000 | $1,934.10 | $630 | $50,192.30 | $4,182.69 |
| $79,000 | $2,425.30 | $790 | $61,135.90 | $5,094.66 |
| $105,000 | $3,223.50 | $1,050 | $78,350.50 | $6,529.21 |
| $160,000 | $4,912 | $1,600 | $114,002 | $9,500.17 |
Because the state and local rates are both flat, they take the same share at every salary: 4.1% together with UC.
Married Workers and Pennsylvania Paychecks
Filing jointly changes only the federal part. One $63,000 earner on a joint return keeps $52,372.30, while the Pennsylvania line stays at $1,934.10.
| Schedule | Gross each pay | Net each pay |
|---|---|---|
| Weekly, 52 pays | $1,211.54 | $965.24 |
| Every two weeks, 26 pays | $2,423.08 | $1,930.47 |
| Twice a month, 24 pays | $2,625 | $2,091.35 |
| Monthly, 12 pays | $5,250 | $4,182.69 |
Each paycheck figure assumes the single example with 1% local tax.
Bonuses and Overtime in Pennsylvania
A flat state tax treats extra pay the same way as salary. On a $5,000 bonus paid separately, a Pennsylvania employer withholds:
| Item | Rate | On a $5,000 bonus |
|---|---|---|
| Federal supplemental withholding | 22% | $1,100 |
| Social Security and Medicare | 7.65% | $382.50 |
| Pennsylvania income tax | 3.07% | $153.50 |
| UC withholding | 0.07% | $3.50 |
| Local earned income tax | 1% | $50 |
The bonus nets $3,310.50. The federal 22% is only withholding; the final federal tax depends on your bracket. The state and local parts, by contrast, are final, because they are flat. The Bonus Tax Calculator covers other cases.
What Pennsylvania Taxes That Other States Do Not
- 401(k) deferrals: Pennsylvania taxes them. Your traditional 401(k) lowers federal tax but not PA tax; the 401(k) Paycheck Calculator shows the effect.
- Taxed: wages, bonuses, commissions and tips, all at 3.07%.
- Not taxed: Social Security and most retirement income, which do not come from a paycheck anyway.
Pennsylvania has reciprocal agreements with several neighbours, among them New Jersey and Ohio: residents of those states working in Pennsylvania pay only their home state's income tax.
Pennsylvania Assumptions and Sources
- One earner, no dependents, no pre tax deductions and no Tax Forgiveness credit.
- One local rate applied to all wages; nonresident rates and credits between localities are not modelled.
- No Local Services Tax.
Sources: Pennsylvania Department of Revenue (personal income tax); Department of Labor and Industry 2026 UC tax highlights; Pennsylvania Department of Education Act 511 tax glossary; City of Philadelphia Department of Revenue; IRS and Social Security Administration. Rates for 2026.
Frequently Asked Questions
What is the Pennsylvania income tax rate for 2026?
A flat 3.07% on all taxable compensation, with no deduction or exemption.
How much is $63,000 after tax in PA?
$50,192.30 a year for a single filer with a 1% local tax, or $4,182.69 a month.
Why does the calculator start with a 1% local tax?
Most Pennsylvania municipalities and school districts together levy the 1% Act 511 maximum. Change it to your own rate, or 0 if your area has none.
What is the Philadelphia wage tax in 2026?
3.735% for residents from July 1, 2026, and 3.425% for nonresidents who work in the city.
Do employees pay unemployment tax in Pennsylvania?
Yes, 0.07% of every dollar of wages, with no wage cap.
Does filing jointly lower Pennsylvania tax?
No. The PA rate and base are the same for every filing status. Only the federal income tax changes.