Pennsylvania takes a flat 3.07% of your pay with no allowances, and it counts your 401(k) contributions as taxable. The bigger variable is local: almost every Pennsylvania municipality and school district levies an earned income tax, and Philadelphia has its own wage tax of about 3.7%.
2026 tax year, verified Sources
Estimated take-home this week
$932.81
from $1,153.85 gross. You keep 81%.
No local tax included. Some Pennsylvania cities and counties tax wages; pick yours under “Where you work.”
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Each extra dollar you earn loses about 23¢ to taxes, but across all your pay the average is 19¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
| Annual pay | Effective | Marginal |
|---|---|---|
| $15,000 | 10.8% | 10.8% |
| $30,000 | 15.5% | 22.8% |
| $45,000 | 17.9% | 22.8% |
| $60,000 | 19.2% | 22.8% |
| $75,000 | 21.0% | 32.8% |
| $90,000 | 23.0% | 32.8% |
| $105,000 | 24.4% | 32.8% |
| $120,000 | 25.4% | 32.8% |
| $135,000 | 26.4% | 34.8% |
| $150,000 | 27.3% | 34.8% |
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
Your employer multiplies each paycheck’s Pennsylvania compensation by 3.07%. There is no state W-4 for allowances, so the number of dependents you have doesn’t change state withholding. Bonuses are withheld at the same rate.
Pennsylvania defines taxable pay its own way. Traditional 401(k), 403(b) and 457 contributions, dependent care FSA money and pre-tax transit or parking deductions all stay in your Pennsylvania wages. Section 125 health, dental and vision premiums, health FSA and HSA contributions are excluded, as they are federally.
Every employee also pays 0.07% unemployment compensation tax on total wages. It never stops for high earners because there is no wage cap.
Local taxes come out separately. Under Act 32, your employer withholds the higher of your home municipality’s resident earned income tax rate and your work location’s nonresident rate, plus the Local Services Tax charged where you work.
| Item | Rate or amount |
|---|---|
| State income tax | 3.07% |
| Supplemental (bonus) rate | 3.07% |
| Unemployment compensation (employee) | 0.07%, no wage cap |
| Philadelphia Wage Tax, resident (from 2026-07-01) | 3.735% |
| Philadelphia Wage Tax, nonresident (from 2026-07-01) | 3.425% |
| Pittsburgh EIT (resident / nonresident) and LST | 3% / 1%, $52 LST |
| Allentown EIT (resident / nonresident) and LST | 1.975% / 1.28%, $52 LST |
| Reading EIT (resident / nonresident) and LST | 3.6% / 1%, $52 LST |
| Erie EIT (resident / nonresident) and LST | 1.65% / 1.65%, $52 LST |
| Scranton EIT (resident / nonresident) and LST | 3.4% / 1%, $156 LST |
| Bethlehem (Bethlehem Area SD) EIT (resident / nonresident) and LST | 1% / 1%, $52 LST |
| Lancaster (Lancaster SD) EIT (resident / nonresident) and LST | 1.6% / 1%, $52 LST |
| Harrisburg EIT (resident / nonresident) and LST | 2% / 1%, $156 LST |
| York EIT (resident / nonresident) and LST | 1.25% / 1.25%, $52 LST |
| Wilkes-Barre EIT (resident / nonresident) and LST | 3% / 1%, $52 LST |
| State College EIT (resident / nonresident) and LST | 2.25% / 1%, $52 LST |
Local rates from the PA DCED 2026 EIT and LST registry. Resident rates include the school district share.
Single filer, standard W-4, no benefits, paid weekly, default REV-419 (only to claim Tax Forgiveness) answers. Pennsylvania takes $31.40 of this check (3.1% of gross).
| Line | Per week | Per year |
|---|---|---|
| Gross pay | $1,000.00 | $52,000.00 |
| Federal income tax | −$78.08 | −$4,060.16 |
| Social Security | −$62.00 | −$3,224.00 |
| Medicare | −$14.50 | −$754.00 |
| Pennsylvania income tax | −$30.70 | −$1,596.40 |
| PA unemployment compensation (UC) | −$0.70 | −$36.40 |
| Take-home pay | $814.02 | $42,329.04 |
Single filer, standard W-4, no benefits, no local tax. Per-week amounts; annual totals account for the Social Security wage cap.
| Salary | Gross / week | Federal | FICA | Pennsylvania | Take-home / week | Per year |
|---|---|---|---|---|---|---|
| $30,000 | $576.92 | $27.31 | $44.14 | $18.11 | $487.36 | $25,343 |
| $40,000 | $769.23 | $50.38 | $58.84 | $24.16 | $635.85 | $33,064 |
| $50,000 | $961.54 | $73.46 | $73.56 | $30.19 | $784.33 | $40,785 |
| $60,000 | $1,153.85 | $96.54 | $88.27 | $36.23 | $932.81 | $48,506 |
| $75,000 | $1,442.31 | $147.50 | $110.33 | $45.29 | $1,139.19 | $59,238 |
| $100,000 | $1,923.08 | $253.27 | $147.11 | $60.39 | $1,462.31 | $76,040 |
| $150,000 | $2,884.62 | $475.65 | $220.68 | $90.58 | $2,097.71 | $109,081 |
Married filing jointly with two children on $100,000: $1,653.28 a week ($85,971 a year).
Most Pennsylvanians pay a local earned income tax (EIT) of 1% or more to their municipality and school district, and a Local Services Tax (LST) to the place they work. This calculator models Philadelphia, 20 major cities and towns with their official DCED rates, and an “other municipality” option where you enter your own rate.
Pennsylvania is one of three states where employees pay unemployment tax. The rate is 0.07% of gross wages (70 cents per $1,000) with no annual cap. There is no state disability or paid family leave deduction.
Get the official REV-419 (Employee’s Nonwithholding Application)
Pennsylvania has reciprocal agreements with Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. Residents of those states who work in Pennsylvania can file REV-420 so their employer stops withholding Pennsylvania tax. Maryland still taxes Pennsylvanians at the county rate where they work.
Pennsylvania withholds $30.70 (3.07%) plus $0.70 UC tax. A Pittsburgh resident also pays $30.00 in local EIT and $1.00 of LST, for $62.40 in state and local taxes.
Yes. Traditional 401(k), 403(b) and 457 deferrals are part of Pennsylvania wages. Putting $100 into a 401(k) lowers federal withholding but still costs $3.07 in PA tax. You aren’t taxed again on that money when you withdraw it in retirement.
For a resident it is $37.35 at the 3.735% rate in effect from July 1, 2026. A commuter pays $34.25.
The LST pays for local services where you work. Your employer splits it across the year’s paychecks, so it is $1 a week on a weekly schedule. If you earn under $12,000 a year at that job location, you can ask for an exemption.
Under Act 32 your employer withholds the higher of your home’s resident rate and your work location’s nonresident rate, and sends it to the right collector. Use the PA DCED address lookup to find both rates.
Pennsylvania rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.
Every state page has its own withholding formula, local taxes, payroll programs and worked examples. Compare all states.