Jurisdiction detail

Pennsylvania tax guide

A seeded subnational profile for Pennsylvania, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Pennsylvania Department of Revenue

Overview

Pennsylvania's flat 3.07 percent personal-income tax is distinctive because it does not allow most federal-style deductions. Philadelphia imposes additional city wage and net-profits taxes that materially affect filers.

Pennsylvania does not allow federal-style itemized deductions on the state return.Philadelphia city wage tax applies to wages earned in or by residents of the city.Inheritance tax rates range from 0 to 15 percent based on relationship to decedent.

Individual income tax

Pennsylvania imposes a flat 3.07 percent individual income tax with no standard deduction or personal exemption.

Type: flat

Business tax

Corporate Net Income Tax (CNIT) at a rate that is scheduled to phase down to 4.99 percent by 2031.

Reference rate: 8.49%

Sales or indirect tax

Economic nexus applies for remote sellers.

Base rate: 6%

Philadelphia and Allegheny County add 1 to 2 percent local sales tax.

Deadlines and forms

Individual returns due April 15; corporate returns generally May 15.

Official authority

Visit Pennsylvania Department of Revenue

Primary sources

Pennsylvania Department of RevenueVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.