Pennsylvania income tax: rates and Philadelphia filing questions
Pennsylvania’s published personal income-tax rate is 3.07%. That is the state rate; Philadelphia Wage Tax, BIRT and NPT are separate programs with their own tax bases and filing rules.
Sources checked . General information maintained by Philadelphia Tax with AI assistance. We are an independent directory, not a government agency or tax adviser. Verify the instructions for your tax year and circumstances.
What is Pennsylvania’s personal income-tax rate?
Pennsylvania’s published personal income-tax rate is 3.07%. That is the state rate; Philadelphia Wage Tax, BIRT and NPT are separate programs with their own tax bases and filing rules.
The state taxes eight classes of income. Do not multiply federal adjusted gross income by 3.07% and assume the result is your Pennsylvania tax.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Why federal deductions and losses do not copy automatically
Pennsylvania does not offer a general standard deduction or personal exemption. Its guide also prohibits offsetting a loss in one income class against income in another class. Allowable state deductions, credits and exclusions need separate review.
Prepare income by class and keep state-specific basis or distribution information. A federal capital-loss result or retirement-income label does not establish the Pennsylvania result.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Who needs a PA-40 and a separate Philadelphia check?
State filing requirements include resident, part-year and nonresident situations; Pennsylvania residence and Pennsylvania-source income are different questions. The state guide says a return is required when realized income generates $1 or more in tax, including where withholding ultimately covers it.
A state return does not settle Philadelphia Wage Tax or business-return obligations. Keep work locations, residence dates, payroll withholding and business records so the preparer can identify each required return.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Records for a useful preparation quote
- Federal return, W-2s and 1099s for the income year being filed.
- Residence and work locations/dates, prior state returns and carryover schedules.
- Withholding, estimated-payment receipts, extensions and any notices.
- A list of state, local and other-state returns included in the quoted fee.
Ask a professional about your situation
Ask whether the practice handles this tax, transaction, location and year. Agree in writing who checks the records, prepares each return and handles any notice. General listings do not verify specialist expertise or eligibility.
Compare professional qualifications and questions to ask. Keep personal tax documents private; this directory does not receive returns, identity documents or portal credentials.
Related guides
- Pennsylvania retirement income: tax reporting and records to gather
- Pennsylvania capital gains tax: rates, PA Schedule D and sale records
- Small-business accounting in Philadelphia: bookkeeping, tax and payroll help
- Philadelphia Wage Tax: residents, commuters and refund resources
- Philadelphia BIRT and NPT: a starting guide for small businesses
Official sources and applicability
- Pennsylvania current tax rates — Personal income-tax rate 3.07%; separate from city and business taxes.
Official guidance reviewed October 24, 2026; check the applicable year and transaction. Checked 2026-10-24. - Pennsylvania income-tax filing and income classes — Eight classes, no cross-class loss offset, no standard deduction, residence and PA-40 filing conditions.
Official guidance reviewed October 24, 2026; check the applicable year and transaction. Checked 2026-10-24.
Next source review due 2026-11-23, and before promotion for a new tax year. To report an outdated resource, contact the directory without sending personal tax information.