PENNSYLVANIA PAYCHECK CALCULATOR
Our Pennsylvania Paycheck Calculator 2026 gives Keystone State workers a precise estimate of what their paycheck delivers after every required deduction. Pennsylvania’s income tax structure is unusually straightforward at the state level — a single flat rate of 3.07% applied directly to gross wages with zero deductions subtracted beforehand. No standard deduction, no personal exemption, no bracket tables. Every dollar earned is taxed at exactly 3.07%.
The catch that trips up many Pennsylvanians: the state’s flat rate looks lean, but local Earned Income Taxes layer on top of it in virtually every municipality across the Commonwealth. Philadelphia alone charges residents an additional 3.79%. This calculator covers the statewide deductions — enter your numbers below to see the full federal and state picture, then factor in your local rate separately.
Compare Pennsylvania against its neighbors and beyond at our USA Paycheck Calculator hub, or jump directly to New Jersey, New York, Ohio, or Maryland.
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Every Line on a Pennsylvania Pay Stub in 2026
Pull up any Pennsylvania pay stub and you will count five mandatory withholdings before the net pay figure appears. The statewide deductions are predictable and consistent regardless of where in Pennsylvania you work, but most employees also see a sixth line for local earned income tax — an amount that shifts based on the specific municipality:
- Federal Income Tax — Determined by the 2026 progressive federal schedule, starting at 10% and climbing to 37% at the top. The federal standard deduction ($15,000 Single, $30,000 MFJ, $22,500 HOH) reduces the taxable federal base before any bracket math applies.
- Social Security — 6.2% of gross wages, capped at the 2026 wage base of $176,100. Wages above that ceiling face no further Social Security withholding for the balance of the year.
- Medicare — 1.45% on all earned income with no cap. An additional 0.9% surcharge applies on individual wages exceeding $200,000 annually.
- Pennsylvania State Income Tax — A flat 3.07% rate applied directly to gross wages. No deductions, no exemptions, no credits reduce this base. Every dollar earned contributes to this calculation equally.
- Pennsylvania UC Employee Contribution — 0.07% on the first $10,000 of wages per year. Once wages cross $10,000 for the year, this contribution stops — making the annual maximum exactly $7.00 for any worker earning $10,000 or more.
- Local Earned Income Tax (varies) — Not shown in this calculator. Determined by your municipality of residence and workplace. Most PA workers owe between 1% and 2%; Philadelphia residents owe 3.79%.
Pennsylvania's 3.07% Flat Tax — Deceptively Simple, Wider Than It Looks
Pennsylvania's flat 3.07% rate ranks among the lowest flat income tax rates of any state that taxes wages. On paper, that sounds like a win. The critical difference from most other flat-rate states is that Pennsylvania provides zero state-level deductions. No standard deduction. No personal exemption. The rate hits gross wages directly.
Compare that to how Illinois — another flat-rate state — works. Illinois charges a higher 4.95% flat rate, but it allows a personal exemption of $2,425 for Single filers before the rate applies. For a Single worker earning $70,000, Illinois taxes $67,575 at 4.95%, producing a state tax of roughly $3,345. Pennsylvania taxes the full $70,000 at 3.07%, producing $2,149. Pennsylvania wins on that comparison — but add a typical 1% local EIT on top and the Pennsylvania total reaches $2,849, narrowing the gap considerably.
For a Philadelphia resident earning $70,000, the combined state (3.07%) plus city (3.79%) income tax rate hits 6.86% of gross wages — more than double what the state rate alone suggests and higher than Illinois's effective burden at that income level. The flat 3.07% headline masks a lot of local tax reality for many Pennsylvania workers.
The Pennsylvania UC Contribution — The $7 Cap
Pennsylvania employees pay a small Unemployment Compensation (UC) contribution of 0.07% on their first $10,000 of annual wages. Once a worker's cumulative wages for the year exceed $10,000, the contribution stops. The math caps the annual employee UC burden at exactly $7.00 — one of the most nominal payroll deductions in any state.
Employers pay a much larger UC rate on employee wages separately, but that employer cost never appears on an employee pay stub. The $7.00 annual employee contribution is the entirety of what workers see on their paychecks from this source.
Pennsylvania vs Neighboring States — Take-Home Pay at $70,000
Pennsylvania sits in the Northeast and Mid-Atlantic corridor, sharing borders with states that have very different income tax philosophies. Here is how a Single worker earning $70,000 stacks up across the region on state income tax alone:
| State | State Income Tax Structure | Approx. State Tax on $70k (Single) |
|---|---|---|
| Pennsylvania | Flat 3.07% (no deductions) | $2,149 |
| New Jersey | Progressive 1.4%–10.75% | ~$2,320 |
| New York | Progressive 4%–10.9% | ~$3,078 |
| Ohio | Progressive up to ~3.5% | ~$1,500 |
| Maryland | Progressive up to 5.75% + local | ~$2,850+ |
| West Virginia | Progressive 2.36%–5.12% | ~$2,593 |
| Delaware | Progressive up to 6.6% | ~$2,800 |
Pennsylvania's statewide 3.07% burden at $70,000 is lighter than most immediate neighbors. The important caveat is that the local EIT adds another layer. A Pittsburgh resident paying a 3% local rate effectively pays 6.07% combined — closer to Maryland or New York territory — while someone in a rural county paying 1% local faces only 4.07% total, making Pennsylvania quite competitive at that level.
Philadelphia Workers — A Different Reality
Philadelphia is the only large US city where the local wage tax alone exceeds the state income tax. The city charges 3.79% for residents and 3.44% for non-residents who work within city limits. Stack that onto Pennsylvania's 3.07% flat rate and a Philadelphia resident's combined income tax burden reaches 6.86% of gross wages — with no standard deduction at either level reducing the taxable base.
A Philadelphia resident earning $70,000 would owe approximately $2,149 in state tax plus roughly $2,653 in city wage tax — a combined $4,802 in income taxes on a $70,000 salary before federal and FICA are even considered. Workers commuting into Philadelphia from New Jersey or other suburbs pay the slightly lower non-resident rate of 3.44%.
2026 Federal Tax Brackets for Pennsylvania Workers
Federal income tax applies uniformly to all Pennsylvania employees regardless of municipality. The 2026 federal standard deduction reduces taxable income before these brackets apply for a Single filer:
- 10% on the first $11,925 of taxable income
- 12% from $11,925 to $48,475
- 22% from $48,475 to $103,350
- 24% from $103,350 to $197,300
- 32% from $197,300 to $250,525
- 35% from $250,525 to $626,350
- 37% on taxable income above $626,350
Pennsylvania Paycheck Calculator FAQs
What is Pennsylvania's state income tax rate in 2026?
Pennsylvania applies a flat 3.07% rate to all gross wages with no standard deduction or personal exemption reducing the taxable base. Every dollar of earned income is subject to this rate equally, regardless of how much you earn or your filing status.
What comes out of a Pennsylvania paycheck in 2026?
Federal income tax (10%–37%), Social Security at 6.2% up to the $176,100 wage base, Medicare at 1.45% plus 0.9% above $200,000, Pennsylvania flat income tax at 3.07% on gross wages, and a PA UC contribution of 0.07% on the first $10,000 (maximum $7.00/year). Most workers also pay a local Earned Income Tax ranging from 1% to 3.79% depending on their municipality.
Does Pennsylvania have a standard deduction?
No. Pennsylvania applies its 3.07% flat tax directly to gross wages. Unlike the federal system — which subtracts $15,000 (Single) from income before any tax is computed — Pennsylvania starts the calculation from dollar one of your earnings.
How much will I take home on a $70,000 salary in Pennsylvania?
Before local taxes, filing as Single on $70,000 you would owe approximately $7,014 in federal income tax, $5,355 in FICA, $2,149 in PA state income tax, and $7 in UC — leaving an estimated annual take-home of about $55,475, or roughly $4,623 per month. Add your local EIT rate to get your actual net figure.
How high is Philadelphia's local income tax?
Philadelphia residents pay a wage tax of 3.79% on top of the 3.07% state rate, creating a combined 6.86% income tax burden on gross wages with no deductions at either level. Non-residents working in Philadelphia pay a lower city rate of 3.44%.
What is the PA UC employee contribution?
Pennsylvania's Unemployment Compensation employee contribution is 0.07% on the first $10,000 of wages annually. For any worker earning $10,000 or more during the year, the maximum deduction is $7.00 — one of the smallest mandatory payroll contributions in the country.
Run your Pennsylvania estimate again any time: Pennsylvania Paycheck Calculator 2026