Pennsylvania has a top marginal income tax rate of 3.07% for 2026. See the full brackets, standard deduction, and how it stacks up against the national average.
Last updated: May 2026 · Data: state revenue departments, IRS, BLS
Pennsylvania uses a flat income tax system administered by the Pennsylvania Department of Revenue. The top marginal rate for 2026 is 3.07%.
| Taxable Income | Tax Rate (2026) |
|---|---|
| All taxable income | 3.07% |
Pennsylvania income tax starts from your taxable income after deductions. For 2026 (2025 tax year), the federal standard deduction is $15,000 for single filers and $30,000 for married filing jointly, which reduces the income subject to federal tax.
| Standard Deduction (2026) | Amount |
|---|---|
| Federal - Single | $15,000 |
| Federal - Married Filing Jointly | $30,000 |
| Federal - Head of Household | $22,500 |
State standard deductions, personal exemptions, and credits vary and may differ from the federal amounts above. Confirm Pennsylvania figures with the Pennsylvania Department of Revenue.
| Benchmark | Top Marginal Rate |
|---|---|
| Pennsylvania (2026) | 3.07% |
| National average - all 50 states | 4.86% |
| National average - 41 states with an income tax | 5.93% |
| Highest in the U.S. (California) | 13.3% |
| Lowest among states that tax income | 2.5% |
| States with no income tax | 0% (9 states) |
At 3.07%, Pennsylvania's top rate is below the national average of 4.86% (all 50 states).
Pennsylvania has one of the lowest flat income tax rates in the nation at 3.07%. However, many municipalities impose local earned income taxes of 1% to 3.9% (Philadelphia). The state does not tax retirement income, including 401(k) and IRA distributions.
| Pennsylvania Tax Snapshot | 2026 |
|---|---|
| Top Income Tax Rate (2026) | 3.07% |
| Income Tax Structure | Flat rate |
| State Sales Tax | 6% |
| Minimum Wage | $7.25/hour |
| Median Household Income | $73,000 |
| Tax Agency | Pennsylvania Department of Revenue |
Run the numbers for Pennsylvania with our free calculators:
See how nearby states tax income in 2026:
Pennsylvania has a top marginal state income tax rate of 3.07% for 2026. It is administered by the Pennsylvania Department of Revenue.
Pennsylvania uses a flat income tax rate, meaning the same percentage applies to all taxable income.
Pennsylvania applies a single flat rate, so there is effectively one bracket.
The 2026 federal standard deduction is $15,000 for single filers and $30,000 for married filing jointly. Pennsylvania state deductions, exemptions, and credits can differ; verify current figures with the Pennsylvania Department of Revenue.
At 3.07%, Pennsylvania's top rate is below the national average of 4.86% (all 50 states). The national average top marginal rate is 4.86% across all 50 states and 5.93% among the 41 states that levy an income tax.
State income tax in Pennsylvania is collected by the Pennsylvania Department of Revenue. Federal income tax and FICA (Social Security and Medicare) are paid separately to the IRS.