2026 · Pennsylvania · 3.07% + local
Pennsylvania Paycheck Calculator
Pennsylvania has charged the same 3.07% since 2004, with no brackets, no standard deduction and no personal exemption. Two things still make a Pennsylvania stub unlike any other: 401(k) and 403(b) deferrals are not deducted from state wages, and most workers also pay a local earned income tax. This calculator applies both, plus the 2026 federal brackets.
Your Pennsylvania paycheck, period by period
Pennsylvania salaries are quoted annually and paid in slices. $52,000 is $1,000 a week, $2,000 every two weeks, $2,166.67 twice a month or $4,333.33 once a month. The yearly total does not change with the schedule; the size of each deposit does, because withholding is computed per pay period and multiplied back out.
Pennsylvania contributes two lines to the stub, not one. The state income tax is 3.07% of Pennsylvania taxable wages — $61.40 on a $2,000 bi-weekly check — and local earned income tax is 1% of the same figure, $20.00. Add $156.15 of federal income tax, $124.00 of Social Security and $29.00 of Medicare and $1,609.45 of the $2,000 remains. Change the frequency and the ticket above recomputes every line.
| Pay frequency | Gross per check | Net per check | Net per year |
|---|---|---|---|
| Weekly | $1,000.00 | $804.72 | $41,846 |
| Bi-weekly | $2,000.00 | $1,609.45 | $41,846 |
| Semi-monthly | $2,166.67 | $1,743.57 | $41,846 |
| Monthly | $4,333.33 | $3,487.13 | $41,846 |
What comes out of a Pennsylvania paycheck in 2026
Five deductions come out of a Pennsylvania paycheck: federal income tax, Social Security, Medicare, the 3.07% state income tax and a local earned income tax. There is no state disability insurance and no employee paid-leave premium, but the local line is unusual — Pennsylvania is one of a minority of states where local governments tax wages, and its version is unusually broad: Act 32 puts a withholding duty on every employer with a Pennsylvania worksite, so the line turns up on stubs in municipalities across the state rather than in one big city.
Federal income tax
Federal tax is progressive: each slice of taxable income carries its own rate, so a raise never re-prices the dollars you already earned. For a single filer in 2026 the bands are 10% to $12,400 of taxable income, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above that. A married couple filing jointly gets bands twice as wide up to the top bracket.
Federal taxable income is salary minus pre-tax deductions minus the standard deduction — $16,100 single, $32,200 joint, $16,100 married filing separately, $24,150 head of household. A single filer on $52,000 has $35,900 of federal taxable income and pays $4,060 across the year, about 7.8% of salary, though the last dollar sits in the 12% band.
Social Security
Social Security takes 6.2% of gross wages, and your employer pays a matching 6.2% that never appears on your stub. The tax stops at an annual wage base: in 2026 the first $184,500 of wages is taxed and everything above it is exempt, so the maximum employee contribution is $11,439. A $52,000 salary pays $3,224 over the year; a $250,000 salary pays the maximum and no more.
Almost nothing lowers this base — not a 401(k) deferral, not a Section 125 health premium. Below roughly $37,000 of salary that makes Social Security the largest single deduction on the check; above it, federal income tax takes the lead.
Medicare
Medicare takes 1.45% with no ceiling at all. High earners pay an extra 0.9% on wages above $200,000 single, $250,000 joint or $125,000 married filing separately. The surtax is employee-only and applied employer by employer rather than per household, so two spouses earning $180,000 each will not see it withheld until they file.
Pennsylvania income tax
Pennsylvania charges 3.07% of Pennsylvania taxable compensation — your pay minus only the few items the state lets you exclude, such as HSA contributions and Section 125 health premiums. There is no standard deduction and no personal exemption, so for a plain W-2 salary with no pre-tax benefits the state base is simply the salary: $52,000 of wages is $52,000 of Pennsylvania taxable income. The tax is $1,596.40 across the year, or $61.40 per bi-weekly check, and because the rate is flat the effective rate is 3.07% at every income from $1 to $1,000,000.
That simplicity is real, but it cuts both ways. A single filer on $52,000 has $35,900 of federal taxable income and $52,000 of Pennsylvania taxable income — the state is taxing $16,100 more than the IRS is, every year, because it declines to carry over the federal standard deduction.
Local earned income tax
Pennsylvania is one of the few states where a city, borough or township can tax your wages. Act 32 requires every employer with a Pennsylvania worksite to withhold the local earned income tax, and 1% is the rate most municipalities levy. Philadelphia runs its own wage tax at more than three times that rate, a handful of cities levy more, and some municipalities levy nothing at all.
This calculator shows the line at 1% because that is the common case and leaving it out would overstate take-home pay for most Pennsylvania workers. On $52,000 that is $520 a year, or $20.00 per bi-weekly check. If your municipality charges a different rate, the gap is 1% of Pennsylvania taxable wages per percentage point — at 3.4% instead of 1%, the local line on $52,000 would be $1,768 rather than $520. The rest of the calculation is unaffected. There is also a Local Services Tax of up to $52 a year in some jurisdictions, withheld flat rather than as a percentage, which is not modeled here.
What does not come out
No state disability insurance: Pennsylvania has never run an SDI programme, so there is no analogue to California's 1.30% or New York's 0.5%. No employee paid-leave premium either — Pennsylvania has no paid family leave programme of its own. Unemployment compensation exists, but employers pay the whole contribution and nothing is withheld from the employee.
The 401(k) rule that makes Pennsylvania different
Pennsylvania taxes 401(k) and 403(b) salary deferrals. Put 6% of a $100,000 salary into a 401(k) and the IRS sees $94,000 of wages; Pennsylvania still sees $100,000. The deferral lowers your federal income tax and does nothing at all to your state income tax or your local earned income tax.
This is not an oversight in the statute, it is the statute. 61 Pa. Code §101.6 defines taxable compensation as gross pay less a short list of exclusions, and a salary deferral is not on that list. The notes to the same section are explicit: an employer "must withhold personal income tax from contributions to an employee's savings plan under a salary reduction plan and Federal law is inapplicable", citing AMP Products Corp. v. Commonwealth. That last clause is the whole point — the federal exclusion does not travel to Pennsylvania.
On $100,000 with a 6% deferral, the $6,000 contribution saves $1,320 of federal income tax and nothing at the state level. Pennsylvania and the local municipality together still collect $244.20 on that $6,000 — 3.07% plus 1%. The table below shows the same trade at six salaries.
It is a timing difference rather than a second tax. Pennsylvania does not tax distributions from an eligible retirement plan after retirement age, so the money is taxed once — just at contribution instead of at withdrawal. That matters if you move. Someone who defers in Pennsylvania and retires in a state that taxes pension income can end up paying twice, and someone who moves into Pennsylvania with a large pre-tax balance gets the withdrawals tax-free. Most states do the opposite of Pennsylvania and tax the withdrawal instead.
Two neighbouring rules keep the picture from being uniformly harsh. Health insurance premiums deducted through an IRC §125 cafeteria plan are excluded from Pennsylvania wages, exactly as they are federally, so a $200 monthly premium still comes off the top. And HSA contributions are one of only four deductions Pennsylvania allows — the others are medical savings accounts, 529 college accounts and the PA ABLE account — so a health savings account does reduce Pennsylvania taxable income even though a 401(k) does not.
Why the rate never moves
Article VIII, Section 1 of the Pennsylvania Constitution requires that all taxes "be uniform, upon the same class of subjects". A graduated income tax would need an amendment to that clause first, which is why Pennsylvania still applies one rate to every dollar while every neighbouring state runs brackets. The rate itself is set by statute at 3.07% and has not changed since 2004.
The other half of the design is the base. Pennsylvania taxes eight separate classes of income — compensation, business profits, gains on property, interest, dividends, rents and royalties, estate and trust income, and gambling winnings — each at the same 3.07%, with no netting of a loss in one class against a gain in another. A paycheck only ever touches the first class, which is why the state line on a stub is so simple and why the state return is not.
What a Pennsylvania salary looks like after tax
Effective rates rise with income, and almost all of the movement is federal: the progressive brackets and the Social Security ceiling. Pennsylvania's own share is the flattest on this site — 4.07% of salary at every level once the local 1% is included, because both rates are flat and neither has a deduction to erode.
| Salary | Deferred at 6% | Federal taxable | Pennsylvania taxable | State + local tax on the deferral |
|---|---|---|---|---|
| $40,000 | $2,400 | $21,500 | $40,000 | $97.68 |
| $60,000 | $3,600 | $40,300 | $60,000 | $146.52 |
| $80,000 | $4,800 | $59,100 | $80,000 | $195.36 |
| $100,000 | $6,000 | $77,900 | $100,000 | $244.20 |
| $150,000 | $9,000 | $124,900 | $150,000 | $366.30 |
| $200,000 | $12,000 | $171,900 | $200,000 | $488.40 |
Read the last column as the price of the state's rule. A worker on $60,000 deferring 6% puts $3,600 into a plan and pays $146.52 of Pennsylvania and local tax on money that never reaches a bank account. A worker on $150,000 pays $366.30 on the same percentage. The federal column shrinks by the deferral; the Pennsylvania column does not move.
The low end of the range is worth a second look. On $40,000 the state and local lines together take $1,628 across the year, against $2,480 of Social Security and $2,620 of federal income tax. The local line alone accounts for $400 of that — close to a quarter of what Pennsylvania collects, which is why a 3.07% state rate understates the real state-and-local burden.
| Annual pay | Gross per check | Net per check | Net per year | Effective rate |
|---|---|---|---|---|
| $40,000 | $1,538.46 | $1,257.38 | $32,692 | 18.3% |
| $50,000 | $1,923.08 | $1,550.77 | $40,320 | 19.4% |
| $60,000 | $2,307.69 | $1,844.15 | $47,948 | 20.1% |
| $75,000 | $2,884.62 | $2,251.54 | $58,540 | 21.9% |
| $100,000 | $3,846.15 | $2,888.85 | $75,110 | 24.9% |
| $125,000 | $4,807.69 | $3,523.69 | $91,616 | 26.7% |
| $150,000 | $5,769.23 | $4,141.77 | $107,686 | 28.2% |
| $200,000 | $7,692.31 | $5,414.88 | $140,787 | 29.6% |
| $250,000 | $9,615.38 | $6,654.12 | $173,007 | 30.8% |
| $300,000 | $11,538.46 | $7,806.41 | $202,967 | 32.3% |
| $15/hr × 40h ($31,200/yr) | $1,200.00 | $999.21 | $25,979 | 16.7% |
| $20/hr × 40h ($41,600/yr) | $1,600.00 | $1,304.33 | $33,912 | 18.5% |
| $25/hr × 40h ($52,000/yr) | $2,000.00 | $1,609.45 | $41,846 | 19.5% |
| $30/hr × 40h ($62,400/yr) | $2,400.00 | $1,914.57 | $49,779 | 20.2% |
How to use this calculator
Enter a salary or an hourly rate, pick a pay frequency and a filing status, and the ticket updates as you type. Everything is computed in the browser — nothing is sent anywhere, and the result survives a reload if you come back to the page.
The three optional fields change the answer in ways worth knowing. A 401(k) percentage reduces federal income tax, Social Security is unaffected, and Pennsylvania income tax is unaffected too — that is the rule described above. An HSA contribution reduces federal and Pennsylvania income tax both. A health insurance premium reduces federal and Pennsylvania income tax but not Social Security or Medicare, because Section 125 does not reach FICA.
Filing status changes very little here. Pennsylvania has one rate and no allowances, so the only effect is on the federal side and on the width of the federal brackets.
The print button lays the whole result out on a single page with the navigation and the form controls stripped away, which is usually what you want when handing a pay estimate to a landlord or a lender. The PDF button opens the same print dialog with a note about choosing "Save as PDF" as the destination.
Filing status and dependents in Pennsylvania
Pennsylvania does not care how you file. The rate is 3.07% whether you file single, jointly, separately or as head of household, and there is no personal exemption to multiply, so a spouse and three children change the Pennsylvania line by exactly zero.
Everything that does change comes from Washington. A married couple earning $150,000 jointly has $117,800 of federal taxable income and pays $15,340 of federal income tax across the year, against $4,605 of Pennsylvania tax and $1,500 of local tax. Filing separately on the same combined income usually costs more federally, because each spouse gets a $16,100 standard deduction instead of one $32,200 deduction and the brackets are half as wide.
Dependents work through the federal child tax credit, which is worth up to $2,200 per child under 17 and phases out above $200,000 single or $400,000 joint. Pennsylvania offers no dependent allowance of any kind.
Assumptions and sources
Ruleset 2026.1, verified 2026-10-29. This calculator models a Pennsylvania resident with one employer, W-2 wages only, the 2026 federal brackets and the 2026 Social Security wage base. It does not model self-employment income, the additional Medicare tax as applied per household, the Local Services Tax, municipal rates other than the 1% shown, or the Pennsylvania tax forgiveness credit for low-income filers.
Two numbers deserve a flag. The local earned income tax is shown at 1%, the rate most municipalities levy; Philadelphia's wage tax is more than three times that, and some municipalities levy nothing, so treat the local line as a default rather than a fact about your address. And the 401(k) treatment described here applies to salary deferrals, not to employer matching contributions, which are not Pennsylvania taxable income when made.
Rates come from the Pennsylvania Department of Revenue's personal income tax page for the 3.07% rate, 61 Pa. Code §101.6 for the definition of taxable compensation and the 401(k) rule, and the Department of Community and Economic Development's Act 32 guidance for local withholding.
Frequently asked questions
Does Pennsylvania have a flat income tax?
Yes. Pennsylvania taxes individual income at a single 3.07% rate under 72 P.S. §7302, unchanged since 2004. There are no brackets and no standard deduction, and every filing status pays the same rate on the same base.
What is taken out of a Pennsylvania paycheck?
Five things: federal income tax, Social Security, Medicare, Pennsylvania income tax and local earned income tax, plus any pre-tax benefits you elected. On $52,000 paid bi-weekly, $10,154.40 comes out across the year — $4,060 federal income tax, $3,224 Social Security, $754 Medicare, $1,596.40 to Pennsylvania and $520 to your municipality. That leaves $41,845.60, or $1,609.45 per $2,000 check.
How much is a $100,000 salary in Pennsylvania after tax?
$2,888.85 per bi-weekly check, or $75,110 across the year, for a single filer with no dependents and no pre-tax deductions. Pennsylvania takes $118.08 per check, the local tax $38.46, federal income tax $506.54, Social Security $238.46 and Medicare $55.77.
Are 401(k) contributions deductible in Pennsylvania?
No. Pennsylvania taxes 401(k) and 403(b) salary deferrals in the year you make them. 61 Pa. Code §101.6 requires employers to withhold Pennsylvania tax on contributions to an employee savings plan under a salary reduction plan, and says federal law is inapplicable. You get the money back at retirement instead: Pennsylvania does not tax distributions from an eligible plan after retirement age.
Does Pennsylvania tax HSA contributions?
No. Health savings account contributions are one of four deductions Pennsylvania allows, alongside medical savings accounts, 529 tuition accounts and the PA ABLE account. A 401(k) deferral raises Pennsylvania taxable income; an HSA contribution lowers it.
Is health insurance deducted before Pennsylvania tax?
Yes, if the premium runs through an IRC §125 cafeteria plan. Pennsylvania follows the federal exclusion for those amounts. Without a cafeteria plan, an employer deduction for accident or health coverage is treated as part of taxable compensation, so the plan document matters.
Does Pennsylvania have local income tax?
Yes, and it is withheld from your paycheck. Act 32 requires employers to withhold the local earned income tax; 1% is the rate most municipalities levy, Philadelphia charges substantially more through its own wage tax, and some municipalities charge nothing. This calculator shows the line at 1%.
Does Pennsylvania have disability insurance or paid family leave?
No disability insurance — Pennsylvania has never run an SDI programme. It also has no paid family leave programme of its own, so there is no employee premium for one. Unemployment compensation is funded entirely by employer contributions.
How is Pennsylvania different from Illinois, which also has a flat rate?
The base, not the rate. Illinois charges 4.95% but starts from federal adjusted gross income and subtracts a $2,925 allowance per person. Pennsylvania charges 3.07% on gross wages with no deduction at all, and it adds a local 1% that Illinois does not have. On $100,000 single, Pennsylvania takes $4,070 across the state and local lines and Illinois takes $4,805.21.
I live in another state and work in Pennsylvania. Which state taxes me?
Pennsylvania has reciprocal agreements with Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. Residents of those six states who work in Pennsylvania pay income tax only at home and see no Pennsylvania withholding. With any other state there is no agreement, so you may owe Pennsylvania tax on work performed here and claim a credit for it on your home return. The local earned income tax is separate from all of this and follows both your home municipality and your worksite.
Other states
7 states are modeled so far, and a state only gets a link once its own rate schedule and worked examples are on the page. The other 44, DC included, return a federal-only estimate.
- Texas No state income tax
- California State tax + SDI
- Virginia State income tax
- Oregon State tax + paid leave
- Florida No state income tax
- Illinois Flat 4.95%
- All states Hub