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Flat Rate Tax

Pennsylvania Tax Guide

3.07%top marginal rate

Pennsylvania has one of the lowest flat income tax rates at 3.07%. However, many municipalities levy their own earned income taxes, and Philadelphia has its own wage tax. Property taxes are well above the national average. The state has an inheritance tax rather than estate tax.

Pennsylvania Tax at a Glance

Income Tax

3.07%

Flat rate

Sales Tax

6%

State-level rate

Property Tax

1.58%

44% above the national average

Estate Tax

No

No state estate tax

How Pennsylvania Compares to the National Average

Top Income Tax Rate3.07%
0%National avg: 4.6%
State Sales Tax6%
0%National avg: 5.1%
Median Property Tax1.58%
0%National avg: 1.1%
PA

Notable Tax Facts

  • Flat income tax of 3.07% is one of the lowest in the nation
  • Philadelphia wage tax: 3.75% for residents, 3.44% for non-residents — one of the highest local income taxes in the US
  • Has an inheritance tax (not estate tax) — rates of 0%, 4.5%, 12%, or 15% depending on relationship
  • Property taxes are above the national average at ~1.58%
  • Pennsylvania does not tax retirement income for most retirees

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Pennsylvania Tax FAQ

What is Pennsylvania's income tax rate?

Pennsylvania has a flat state income tax rate of 3.07%. However, municipalities levy additional earned income taxes, and Philadelphia charges a wage tax of 3.75% for residents.

Does Pennsylvania have an estate tax?

Pennsylvania has an inheritance tax rather than an estate tax. Rates are 0% for spouses, 4.5% for direct descendants, 12% for siblings, and 15% for all others.

Does Pennsylvania tax retirement income?

Pennsylvania does not tax most common retirement income, including Social Security, 401(k) and IRA distributions (once you reach retirement age), and pension income.

What is the Philadelphia wage tax?

Philadelphia levies a wage tax of 3.75% on residents and 3.44% on non-residents who work in the city. Combined with the state rate, Philadelphia residents can pay nearly 7% in income taxes.

Compare With Other States

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Educational content, not tax advice. Tax rates are approximate and subject to change. Consult a qualified CPA or tax professional for advice specific to your situation. Data reflects widely-known public information as of early 2026.