Pennsylvania taxes wages at a flat 3.07% and adds local taxes that vary by town. Estimate your 2026 take-home pay.
On a $75,000 salary with no local tax, a single Pennsylvania filer takes home about $59,238 a year ($2,278.37 per biweekly paycheck) in 2026, an effective tax rate of 21.0%. State tax is a flat 3.07% ($2,303). Local earned income tax can add more: in Philadelphia the same salary nets about $56,434.
How to read this. It estimates the tax you owe on a full year of pay at these inputs and divides it by your pay periods; payroll systems withhold using each state's own formula and your W-4, so your stub can differ. Nothing you type leaves your browser.
How Pennsylvania taxes your paycheck in 2026
Pennsylvania levies a flat 3.07% personal income tax. There is no standard deduction, no personal exemption and no filing-status difference, so every dollar of taxable compensation is taxed at the same rate.
What counts as taxable compensation is different from the federal return. Pennsylvania does not let you exclude employee contributions to a qualified retirement plan, so your 401(k) deferrals are still taxed by the state. Pre-tax cafeteria-plan items such as health premiums, FSA and cafeteria-plan HSA contributions can be excluded. In this calculator a 6% 401(k) contribution lowers your federal tax but leaves your Pennsylvania wages unchanged: on $75,000, a 6% contribution reduces annual take-home by $3,510 (the $4,500 contributed, less federal tax saved) while Pennsylvania tax stays at $2,303.
Employee unemployment contribution. Employees pay 0.07% of gross wages to Pennsylvania unemployment compensation, with no wage cap. The $10,000 wage base applies only to employer contributions.
Local taxes. Most Pennsylvania municipalities and school districts levy an earned income tax (EIT) on compensation, and many add a Local Services Tax (LST) capped at $52 a year, with a mandatory exemption for people earning under $12,000 in the jurisdiction. Philadelphia's resident wage tax is 3.74% through June 2026 and 3.735% from July 1, 2026; this calculator uses a blended 3.7375% for the calendar year. Pittsburgh residents pay a 3% total EIT (1% city, 2% school district) plus the $52 LST.
Item
2026 rate
Applies to
Pennsylvania income tax
3.07% flat
No standard deduction
Unemployment (employee)
0.07%
All wages, no cap
Philadelphia resident wage tax
3.74% / 3.735% from July 2026
Calculator uses 3.7375%
Pittsburgh resident EIT
3% total
Plus $52 LST
Local Services Tax (maximum)
$52 a year
Many towns charge less
Pennsylvania take-home pay at common salaries
Gross salary
Take-home / year
Per biweekly paycheck
State taxes + deductions
Effective tax rate
$50,000
$40,785
$1,568.65
$1,570
18.4%
$75,000
$59,238
$2,278.37
$2,355
21.0%
$100,000
$76,040
$2,924.62
$3,140
24.0%
$150,000
$109,081
$4,195.42
$4,710
27.3%
Single filer, standard deduction, no 401(k), pre-tax benefits or local taxes. For a married couple filing jointly on one $120,000 income the estimate is $97,012 a year ($3,731.23 biweekly), an effective rate of 19.2%.
What catches Pennsylvania workers out
The 401(k) is taxed by Pennsylvania. If you contribute heavily to a 401(k), your state tax will not fall the way your federal tax does. Contributions to an eligible Pennsylvania retirement plan and qualified deferred compensation plans are taxable compensation.
Your employer withholds the higher of two local rates. Under Act 32, if your home and work municipalities have different EIT rates, your employer withholds the higher of the resident and work-location rates, and any difference settles later. Use the custom rate option to enter the rate on your stub.
Work location and residence both matter. Philadelphia also taxes non-residents who work there (3.43% through June 2026, 3.425% after). This calculator models resident rates only.
Local taxes
Local earned income tax and Local Services Tax vary by municipality. Choose Philadelphia, Pittsburgh or enter a custom rate in the calculator; leaving it at "none" understates the tax for most Pennsylvania workers.
Assumptions and limits of this estimate
Federal tax uses the 2026 brackets and standard deduction (single $16,100; married filing jointly $32,200; head of household $24,150) with no dependents, credits or extra withholding. Federal deductions for tips, overtime and seniors are not applied.
Social Security is 6.2% up to $184,500 of wages; Medicare is 1.45%, plus 0.9% on wages above $200,000 ($250,000 for joint filers).
The 401(k) deferral is capped at the 2026 limit of $24,500. Pre-tax benefits reduce federal, FICA and most state wages.
Local EIT is applied to the same compensation as state tax (401(k) deferrals included, cafeteria-plan items excluded).
We could not verify a typical local EIT range from an official source, so no local rate is assumed unless you select one.
Non-resident Philadelphia and work-location rates are not modeled.
This is an estimate for planning, not tax advice. Your employer's payroll system and your W-4 determine actual withholding.
2026 federal brackets and standard deductions: IRS Revenue Procedure 2025-32. Social Security wage base of $184,500: Social Security Administration.
Last updated October 31, 2026
Prepared by Ratixa Editorial. Drafts are AI-assisted and the site operator is responsible for the content; see our editorial policy. Not reviewed by a licensed tax professional.
Frequently asked questions
What is the Pennsylvania income tax rate for 2026?
A flat 3.07%. Pennsylvania has no standard deduction or personal exemption, and the rate does not depend on filing status.
Does Pennsylvania tax 401(k) contributions?
Yes. Employee deferrals to a qualified retirement plan are still taxable compensation for Pennsylvania income tax, even though they reduce your federal taxable income. Pre-tax Section 125 cafeteria-plan items such as health premiums can be excluded.
How much take-home pay is $75,000 in Pennsylvania?
For a single filer with no local tax, about $59,238 a year, or $2,278.37 per biweekly paycheck. With the Philadelphia resident wage tax, about $56,434 a year.
What is the Local Services Tax in Pennsylvania?
A flat annual tax capped at $52 per person, withheld in installments. Workers earning under $12,000 in the jurisdiction are exempt where the tax exceeds $10, and many municipalities charge less than $52.
What is the Pennsylvania employee unemployment deduction?
Employees contribute 0.07% of gross wages. Unlike the employer's contribution, it is not limited to a $10,000 wage base.