How your paycheck is taxed in Pennsylvania
A Pennsylvania paycheck is reduced by federal income tax, Social Security (6.2%), Medicare (1.45%), and a flat 3.07% state income tax. The federal side uses the 2026 standard deduction of $16,100 (single) or $32,200 (joint) and seven brackets from 10% to 37%. The state side is described below. Unlike federal tax, Pennsylvania taxes 401(k) and other employee retirement contributions, so those do not reduce state taxable wages (the calculator handles this). Health premiums and HSA contributions through a cafeteria plan are still exempt.
Formula
Net pay = Gross pay - Pre-tax deductions - Federal income tax - Social Security - Medicare - Pennsylvania income tax - After-tax deductions. Federal taxable income is gross minus pre-tax deductions minus the standard deduction. Pennsylvania taxable income is wages minus nothing: the state has no standard deduction or exemption.
Pennsylvania income tax rate for 2026
| Item | Amount |
|---|---|
| Tax rate (all filing statuses) | 3.07% |
| Standard deduction or exemption | None |
Pennsylvania has a flat 3.07% rate with no standard deduction and no personal exemption; it has not changed since 2004.
Local taxes in Pennsylvania
Nearly every Pennsylvania municipality levies an earned income tax, usually 1% (split with the school district). Philadelphia's wage tax is about 3.74% for residents and 3.43% for nonresidents. Local taxes are not included in the estimate above; check your pay stub for a city or county line and subtract it from the net pay shown.
Worked examples: single filer, paid biweekly
Each row is a single filer with no pre-tax deductions, using the 2026 federal tables and the Pennsylvania rules above. The $75,000 example: federal taxable income is $58,900 after the $16,100 standard deduction, giving $7,670.00 of federal tax (10% on the first $12,400, 12% up to $50,400, 22% on the rest). Social Security is 6.2% of $75,000 = $4,650.00, Medicare is 1.45% = $1,087.50, and Pennsylvania tax on $75,000 of state taxable income is $2,302.50. Net pay is $59,290.00 a year, or $2,280.38 every two weeks.
| Salary | Federal tax | Social Security | Medicare | Pennsylvania tax | Net per year | Net per paycheck |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,100 | $725 | $1,535 | $40,820 | $1,570.00 |
| $75,000 | $7,670 | $4,650 | $1,088 | $2,303 | $59,290 | $2,280.38 |
| $100,000 | $13,170 | $6,200 | $1,450 | $3,070 | $76,110 | $2,927.31 |
Effective total tax rates in these examples run from 18.4% at $50,000 to 23.9% at $100,000. Married filers with the same household income pay less federal tax because the joint standard deduction and brackets are twice as wide.
How a flat tax changes with income
Because every dollar of taxable income is taxed at 3.07%, Pennsylvania tax rises in a straight line once you are past the first dollar. In the examples above it is $1,535 at $50,000 (3.07% of gross), $2,303 at $75,000 (3.07%), and $3,070 at $100,000 (3.07%). The federal side is what makes the total effective rate climb faster than that, since federal brackets step from 12% to 22% at $50,400 of taxable income and to 24% at $105,700.
Hourly pay in Pennsylvania
Hourly workers are annualized the same way: rate x hours per week x 52. At $20 an hour for 40 hours, gross pay is $41,600 a year or $800 a week. Federal income tax is $54.08 a week, Social Security $49.60, Medicare $11.60, and Pennsylvania tax $24.56, leaving $660.16 per weekly paycheck. Overtime raises the annualized figure and can push a few dollars into the next federal bracket, but only those dollars are taxed at the higher rate.
Married filing jointly on $75,000
A married couple filing jointly with $75,000 of combined wages gets the $32,200 joint standard deduction and brackets twice as wide, so federal income tax falls to $4,640.00 from $7,670.00 for a single filer, and Pennsylvania tax is $2,302.50 instead of $2,302.50. Social Security and Medicare do not change with filing status. Take-home pay for the couple is $62,320.00 a year, or $2,396.92 per biweekly paycheck.
Estimates for 2026 using federal and state tables; local taxes, benefits, and credits vary. Not tax advice. Compare other states on the national paycheck calculator.