What's the effective tax rate in Pennsylvania on a $100K single salary in 2026?

A $100,000 single filer in Pennsylvania pays roughly $13,841 federal income tax + $7,650 FICA + ~$3,070 Pennsylvania state tax = $24,561 total → 24.6% effective rate. Pennsylvania standard deduction $0. Local + 401(k) reductions change this — use the calculator above for an exact verdict.

Does Pennsylvania have tax reciprocity with neighboring states?

Yes — Pennsylvania maintains state-level reciprocity with IN, MD, NJ, OH, VA, WV (6 states). Cross-border workers from these states file only the resident-state return; the working state does not withhold income tax. Local taxes (city/county) typically fall outside reciprocity and apply regardless of resident state.

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Pennsylvania Paycheck Calculator 2026 — Flat 3.07% Rate + Philadelphia Local Tax

Drop your Pennsylvania gross salary — get annual + monthly + bi-weekly take-home, full breakdown of federal + FICA + Pennsylvania state + local tax, effective rate, and how you compare to the Pennsylvania median household. Includes 2026 Pennsylvania brackets from the Pennsylvania Department of Revenue.

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Reviewed by CalcBold Editorial · Sources: IRS Pub 15-T 2026 (projected) + SSA wage-base 2026 + Pennsylvania Department of Revenue — 3.07% personal income taxLast verified May 11, 2026Methodology

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How much do I take home in Pennsylvania? — short answer first

Pennsylvania has the lowest state income tax rate of any state that taxes income — a flat 3.07% unchanged since 2004. But the headline rate hides three quirks: Pennsylvania does NOT recognize 401(k) or HSA contributions for state tax purposes (your full gross is taxed at the state level), there is no standard deduction, and Philadelphia levies the highest US city wage tax at 3.75% for residents. A Philadelphia resident at $100K gross effectively pays 3.07% state + 3.75% city = 6.82% combined — more than California's effective rate at the same income. PA also has reciprocity agreements with six neighbouring states (IN, MD, NJ, OH, VA, WV), eliminating double-taxation for cross-border workers.

The Pennsylvania take-home pay formula

net_pay     = gross − federal_tax − fica − state_tax − local_tax − pre_tax
federal_tax = Σ (federal_bracket × rate) on (gross − std_dev − 401k − hsa)
fica        = MIN(wages, $181K) × 6.2% + wages × 1.45% + add'l Medicare
state_tax    = Σ (bracket_amount × bracket_rate)    // top rate 3.07% in Pennsylvania
local_tax    = wage_tax + city_surcharge    // Pennsylvania has local payroll layers

The 2026 take-home calculation for Pennsylvania stacks four mandatory deductions: federal income tax (7-bracket progressive), FICA (Social Security capped at $181K + uncapped Medicare), Pennsylvania state income tax (1-bracket progressive, top rate 3.07%), and local payroll layers (Philadelphia (resident wage tax), Pittsburgh (resident wage tax)). Pre-tax 401(k) and HSA reduce federal taxable income; HSA additionally reduces FICA wages.

Source:Pennsylvania Department of Revenue — 3.07% personal income tax· Pennsylvania Department of Revenue (or equivalent)

How Pennsylvania taxes payroll in 2026

Pennsylvania levies a flat 3.07% personal income tax on all compensation — the lowest rate of any state that has income tax. The rate has been unchanged since 2004. Critically, Pennsylvania does NOT recognize federal pre-tax deductions for state tax purposes: 401(k) contributions, traditional IRA contributions, and HSA contributions are all taxed at the state level even though they reduce your federal taxable income. This catches many transplants by surprise — your federal taxable income might be $80K (after maxing out 401(k)) but your Pennsylvania taxable income is the full $100K gross. The state has no standard deduction; PA-40 calculates tax directly on gross compensation minus a limited set of state-recognized deductions (unreimbursed business expenses, IRC §125 medical/dental premiums in limited cases, and the like). Local taxation in Pennsylvania is unusually layered. Most municipalities + school districts levy a combined Earned Income Tax (EIT) of 1-2% on wages; Philadelphia is the standout at 3.75% for residents and 3.44% for non-residents working in the city — the highest US municipal income tax. Pittsburgh's combined city + school district wage tax is approximately 3%. Pennsylvania has reciprocity agreements with Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia, meaning cross-border workers file only their state of residence and the working state does not withhold.

Pennsylvania state income tax brackets (single filer, 2026)

Taxable income up to	Marginal rate
Above prior threshold	3.07%

Standard deduction (single): $0 · top marginal rate 3.07%. Married filing jointly + head of household brackets follow the same shape with adjusted thresholds.

Pennsylvania city callouts

Philadelphia — 3.75% resident wage tax + 3.07% PA state = 6.82% combined effective rate — highest in PA, comparable to mid-bracket California.
Pittsburgh — Combined ~3% city + school district wage tax; 401(k) state-side still taxed.
Harrisburg + Scranton — Standard PA 3.07% only — no major city wage tax. Net take-home meaningfully higher than Philadelphia at the same gross.

Local tax stack in Pennsylvania

Philadelphia (resident wage tax) (residents) — 3.75% of FICA wages
Pittsburgh (resident wage tax) (residents) — 3.00% of FICA wages

Reciprocity + multi-state notes

Pennsylvania has reciprocity agreements with Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia. Cross-border workers file only in their state of residence; the working state does not withhold state income tax (city-level taxes like Philadelphia's are NOT covered by reciprocity).

How to use this calculator

Enter your annual gross salary. Pre-tax, what your employer pays before any deductions.
Pick filing status. Single, married filing jointly, married filing separately, or head of household. Drives both federal and Pennsylvania brackets.
Add 401(k) and HSA contributions (optional). Both lower your federal taxable income; HSA also lowers FICA wages.
Pick your locality. Drives local-tax stacking (NYC, Yonkers, etc). NONE if you live outside any locality with local payroll tax.
Read the verdict. Annual + monthly + bi-weekly take-home, federal + state + local breakdown, and effective tax rate.

Common mistakes

Confusing gross with adjusted gross. The calculator wants your gross salary — what your employer pays before any pre-tax deductions or contributions. If you enter your W-2 Box 1 (already net of 401k), the math will under-count your tax.
Forgetting that 401(k) is still subject to FICA. Traditional 401(k) reduces federal income tax but NOT Social Security + Medicare. Only HSA (through payroll) reduces both.
Using the wrong filing status for state tax. Pennsylvania uses the same filing status categories as the IRS, but bracket thresholds differ from federal. Pick the status that matches your actual tax filing — not just what gives the best number.
Not selecting your locality. If you live in a city with local payroll tax (NYC, Yonkers, etc.), the locality dropdown above is required for accurate math.
Ignoring multi-state implications. If you work in Pennsylvania but live elsewhere (or vice versa), you may owe taxes in both states with a credit between them. This calculator assumes you both live and work in Pennsylvania.

US payroll terminology — quick reference

Eight terms that show up on every payslip. Skim the snippet; expand the card for the longer explanation. Same terms apply across all 51 state-paycheck calculators — only the Pennsylvania state line in each formula changes.

Quick reference

Payroll terminology — applies to Pennsylvania

Gross Salary The headline number from your offer letter, before any deductions. The starting point for every paycheck calculation.: Lenders, landlords, and benefit calculations use gross. Always confirm whether a quoted figure is gross or net — the gap is typically 25-40% in the US once federal + FICA + state are stacked.
Net Take-Home Pay What lands in your bank account after federal + FICA + state + local + pre-tax deductions. The number to budget against.: For Pennsylvania: gross − federal − FICA − Pennsylvania state income tax − local (Philadelphia (resident wage tax)) − 401(k) − HSA.
FICA Federal Insurance Contributions Act — payroll tax funding Social Security (6.2% to $181K) + Medicare (1.45%, no cap). 7.65% combined.: Additional Medicare 0.9% applies above $200K single / $250K MFJ. Thresholds frozen since 2013, so an increasing share of earners hit it each year. HSA contributions (but NOT 401k) reduce FICA wages.
Source: SSA — Wage base & tax rates
Marginal Tax Rate The rate applied to your NEXT dollar of income. Drives the cost of a raise, bonus, or extra 401(k) contribution.: In Pennsylvania, your combined marginal rate stacks federal (12-37%) + FICA (1.45-2.35%) + Pennsylvania state (3.1%-3.1%). A six-figure earner often faces a 35-45% marginal rate.
Effective Tax Rate Total tax divided by gross income. The actual percentage of your salary that disappears to tax — always lower than marginal.: Two earners at the same gross can have different effective rates depending on pre-tax contributions. Use effective rate for affordability comparisons; use marginal for raise / bonus decisions.
Standard Deduction Fixed amount subtracted from gross before federal brackets apply. 2026: $15,750 single · $31,500 MFJ · $23,625 HoH.: Pennsylvania's state standard deduction (single) is $0 — applied independently before state brackets. Federal and state standard deductions stack; you do not have to itemize on one to claim the other.
Source: IRS Rev. Proc. 2024-40
Pre-Tax Deductions Amounts subtracted from gross BEFORE income tax is computed — 401(k), traditional IRA via payroll, HSA, FSA, employer health premiums.: Reduces federal taxable income dollar-for-dollar. HSA also reduces FICA wages (the 'triple advantage'). Traditional 401(k) reduces federal tax but NOT FICA — Roth 401(k) reduces neither but grows tax-free.
Pennsylvania State Tax Progressive 1-bracket state income tax. Top rate 3.07%. Filed on Pennsylvania Department of Revenue.: Brackets refresh annually — most state DORs publish updates in Q4 preceding the tax year. Pennsylvania's structure is a flat rate, with separate filing-status schedules for MFJ and HoH.
Source: Pennsylvania Department of Revenue — 3.07% personal income tax

Methodology & Sources

Federal income tax + FICA: IRS Pub 15-T 2026 projected brackets + Social Security Administration 2026 wage base ($181,000) + Medicare 1.45% (no cap) + Additional Medicare 0.9% above $200K/$250K thresholds. Pennsylvania state income tax: Pennsylvania Department of Revenue — 3.07% personal income tax — last verified 2026-05-11. Local taxes (NYC + Yonkers + similar) sourced from the same state DOR publication. Brackets refresh annually — most state DORs publish updates in Q4 preceding the tax year. Federal 2026 figures are projected from 2025 (Rev. Proc. 2024-40) with ~2.5% inflation adjustment; refresh against IRS October release.

Frequently asked questions

Does Pennsylvania really tax 401(k) contributions?

Yes — at the state level only. Pennsylvania is one of two states (with NJ) that does not recognize 401(k) contributions for state income tax purposes. Federal taxable income is reduced; PA taxable income is not. A $100K earner contributing $15K to 401(k) still pays 3.07% PA tax on the full $100K. HSA contributions are also taxed at PA state level.

Why is the Philadelphia wage tax so high?

Philadelphia levies 3.75% on resident wages and 3.44% on non-resident wages earned in the city — the highest US municipal income tax. The tax dates to 1939 (the first US city wage tax) and historically funded the bulk of city services in lieu of property tax. Rates have declined slightly from peak 4.96% in 1985 but remain the highest nationwide.

I commute from NJ to a Philadelphia office — what do I pay?

You owe the 3.44% Philadelphia non-resident wage tax. PA-NJ reciprocity covers state tax (NJ taxes your wages, not PA), but the Philadelphia wage tax is a city tax and falls outside reciprocity. NJ provides a credit for taxes paid to Philadelphia on your NJ return, partially offsetting the cost.

Is Pennsylvania good for retirees?

Yes — Pennsylvania exempts virtually all retirement income from state tax: Social Security, pensions (public + private), 401(k) and IRA withdrawals after age 59½, and Roth distributions are all PA-tax-free. Combined with the 3.07% rate on earned income, PA is one of the more tax-favourable retirement states despite the local-EIT layer for working residents.

Want to compare Pennsylvania take-home pay against another state? Use the national take-home pay calculator with a flat-rate state input. To see what you'd save by changing your 401(k) contribution, drop the gross salary into the salary-to-hourly calculator. For cost-of-living adjustments when comparing jobs across states, the cost of living calculator adjusts for housing + groceries + tax differences between metros.

Frequently Asked Questions

The most common questions we get about this calculator — each answer is kept under 60 words so you can scan.

What's the effective tax rate in Pennsylvania on a $100K single salary in 2026?
A $100,000 single filer in Pennsylvania pays roughly $13,841 federal income tax + $7,650 FICA + ~$3,070 Pennsylvania state tax = $24,561 total → 24.6% effective rate. Pennsylvania standard deduction $0. Local + 401(k) reductions change this — use the calculator above for an exact verdict.
Does Pennsylvania have tax reciprocity with neighboring states?
Yes — Pennsylvania maintains state-level reciprocity with IN, MD, NJ, OH, VA, WV (6 states). Cross-border workers from these states file only the resident-state return; the working state does not withhold income tax. Local taxes (city/county) typically fall outside reciprocity and apply regardless of resident state.
Does Pennsylvania really tax 401(k) contributions?
Yes — at the state level only. Pennsylvania is one of two states (with NJ) that does not recognize 401(k) contributions for state income tax purposes. Federal taxable income is reduced; PA taxable income is not. A $100K earner contributing $15K to 401(k) still pays 3.07% PA tax on the full $100K. HSA contributions are also taxed at PA state level.
Why is the Philadelphia wage tax so high?
Philadelphia levies 3.75% on resident wages and 3.44% on non-resident wages earned in the city — the highest US municipal income tax. The tax dates to 1939 (the first US city wage tax) and historically funded the bulk of city services in lieu of property tax. Rates have declined slightly from peak 4.96% in 1985 but remain the highest nationwide.
I commute from NJ to a Philadelphia office — what do I pay?
You owe the 3.44% Philadelphia non-resident wage tax. PA-NJ reciprocity covers state tax (NJ taxes your wages, not PA), but the Philadelphia wage tax is a city tax and falls outside reciprocity. NJ provides a credit for taxes paid to Philadelphia on your NJ return, partially offsetting the cost.
Is Pennsylvania good for retirees?
Yes — Pennsylvania exempts virtually all retirement income from state tax: Social Security, pensions (public + private), 401(k) and IRA withdrawals after age 59½, and Roth distributions are all PA-tax-free. Combined with the 3.07% rate on earned income, PA is one of the more tax-favourable retirement states despite the local-EIT layer for working residents.