Pennsylvania Paycheck Calculator (2026)
Last updated: 2026-10-07 · Pennsylvania figures checked against official sources on 2026-10-07
Pennsylvania withholds a flat 3.07% state income tax in 2026 using its own formula and your None for allowances, plus local income taxes in some cities or counties; employees also pay PA UC (employee, all wages). On a $50,000 salary paid every two weeks, a single employee keeps about $1,568.66 per check: $146.92 federal, $147.11 Social Security and Medicare, $59.04 Pennsylvania income tax and $1.35 in state premiums come out of $1,923.08.
Year-to-date, employer size and gross-up
For the $184,500 wage base and the $200,000 Additional Medicare threshold.
Sets state paid-leave shares (e.g. DE, CO, ME).
Enter a take-home amount to solve for gross pay.
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Paycheck breakdown · 2026 · Pennsylvania
| Item | This check | Year |
|---|---|---|
| Salary | $1,923.08 | $50,000 |
| Gross pay | $1,923.08 | $50,000 |
| − Federal income tax | −$146.92 | −$3,820 |
| − Social Security (6.2%) | −$119.23 | −$3,100 |
| − Medicare (1.45%) | −$27.88 | −$725 |
| − Pennsylvania income taxState formula | −$59.04 | −$1,535 |
| − PA UC (employee, all wages) (0.07%) On all wages. | −$1.35 | |
| Net pay | $1,568.66 | $40,785 |
Year total for state programs (with their wage caps): $35.
How federal withholding was figured (Pub. 15-T Worksheet 1A)
| 1a | Taxable wages this pay period | $1,923.08 |
| 1b | Pay periods per year | 26 |
| 1c | Annualized wages | $50,000.08 |
| 1d | Step 4(a) other income | $0.00 |
| 1f | Step 4(b) deductions | $0.00 |
| 1g | Standard adjustment ($12,900 MFJ / $8,600 other) | $8,600.00 |
| 2a | Adjusted Annual Wage Amount | $41,400.08 |
| 2b–2d | Row: at least $19,900 → $1,240.00 + 12% of the excess (standard single schedule) | |
| 2g | Annual tentative withholding | $3,820.01 |
| 2h | ÷ pay periods | $146.92 |
| 3b | Step 3 credits per period | −$0.00 |
| 4a | Extra withholding (Step 4(c)) | $0.00 |
| 4b | Federal income tax to withhold | $146.92 |
How Pennsylvania withholding was figured
Pennsylvania flat 3.07% (REV-415)
| Annualized state wages ($1,923.08 × 26) | $50,000.08 |
| 3.07% of PA-taxable compensation ($1,923.08) | $59.04 |
- Pennsylvania taxes 401(k)/403(b)/457 deferrals and salary-reduction commuter benefits; there are no allowances.
What the employer pays on top
| Social Security match (6.2%) | $119.23 |
| Medicare match (1.45%) | $27.88 |
| FUTA (0.6% of the first $7,000) | $11.54 |
| Federal employer taxes this check | $158.65 |
Plus state unemployment, paid-leave employer shares and workers' comp — payroll cost calculator has every state's 2026 rates.
Pennsylvania take-home pay examples (2026)
Paid biweekly, 2026 W-4 with only the filing status, no pre-tax deductions or local tax; Pennsylvania certificate — single: single; married: married filing jointly. Computed with the same engine as the calculator.
| Salary · filing status | Gross / check | Federal | Soc. Sec. + Medicare | Pennsylvania tax | State premiums | Net / check | Net / year |
|---|---|---|---|---|---|---|---|
| $50,000 · single | $1,923.08 | $146.92 | $147.11 | $59.04 | $1.35 | $1,568.66 | $40,785 |
| $50,000 · married, one income | $1,923.08 | $68.46 | $147.11 | $59.04 | $1.35 | $1,647.12 | $42,825 |
| $100,000 · single | $3,846.15 | $506.54 | $294.23 | $118.08 | $2.69 | $2,924.61 | $76,040 |
| $100,000 · married, one income | $3,846.15 | $293.85 | $294.23 | $118.08 | $2.69 | $3,137.30 | $81,570 |
Pennsylvania income tax rates for 2026
2026: No change to the 3.07% rate (in effect since 2004 per the 2026-27 Governor's Executive Budget document). New credit from tax year 2025 onward: Working Pennsylvanians Tax Credit = 10% of federal EITC (2025-26 budget, signed Nov 12, 2025). Local: Philadelphia Wage/Earnings Tax cut to 3.735% resident / 3.425% nonresident effective July 1, 2026 (was 3.74% / 3.43% from July 1, 2025); scheduled further cuts to 3.73%/3.42% (7/1/2027), 3.72%/3.41% (7/1/2028), 3.70%/3.39% (7/1/2029+).
All filing statuses
| Taxable income | Rate |
|---|---|
| Over $0 | 3.07% |
- Standard deduction
- None
- Personal exemption
- —
Credits, phase-outs and other Pennsylvania rules
- Flat 3.07% on PA taxable income; no standard deduction and no personal/dependent exemptions. All filing statuses use the same rate (hoh/mfs omitted). Each class of income is computed separately; a loss in one class cannot offset income in another (PA DOR Personal Income Tax page; 2025 PA-40 instructions).
- PA compensation is broader than federal wages: employee elective deferrals to 401(k), 403(b), 457 (trust-funded) and SEP plans, and salary-reduction contributions for qualified transportation fringes, are PA-taxable; Section 125 premiums for health/accident/disability/death coverage are excluded only to the extent excluded federally (PA PIT Guide DSM-12 Appendix Part A items 6–8; Gross Compensation chapter).
- Unreimbursed allowable employee business expenses (PA Schedule UE) reduce compensation (Line 1b). Line 10 'Other deductions': Archer MSA and HSA contributions (follow federal rules/limits), IRC 529 and PA ABLE contributions, student loan interest up to $2,500 (2025 PA-40 instructions, Line 10).
- Tax Forgiveness (PA Schedule SP, Line 21) — 100% forgiveness if Eligibility Income (taxable + most nontaxable income) does not exceed $6,500 for an unmarried claimant or $13,000 for married claimants (joint eligibility income even if filing separately), plus $9,500 per dependent child; forgiveness falls 10 percentage points for each $250 of eligibility income above the 100% level (90%, 80% … 10%), and ends above +$2,250 (e.g. married + 2 children: 100% up to $32,000, 10% at $34,250). 2025 PA-40 instructions Eligibility Income Tables 1-2, p.39 (2026 tables not yet published; amounts unchanged for many years).
- Working Pennsylvanians Tax Credit (WPTC): new state credit equal to 10% of the federal EITC (maximum $805 for tax year 2025), created by the 2025-26 budget signed Nov 12, 2025; first claimed on 2025 returns (PA DOR WPTC page).
- Child and Dependent Care Enhancement Tax Credit (PA Schedule DC): $600–$2,100 depending on income and number of dependents (PA DOR page).
- Resident credit for income tax paid to other states (Line 22), except reciprocal-state wages (IN, MD, NJ, OH, VA, WV) which are taxed only by PA for PA residents.
All 51 jurisdictions side by side: 2026 state income tax rates.
How Pennsylvania withholding works
Employer guide: REV-415 (SU) 01-23 Employer Withholding Information Guide — 'Calculation of Withholding', p.11; PA DOR Employer Withholding page
Flat 3.07% × PA-taxable compensation for the payroll period; no allowances, no standard deduction, no filing-status tables. Supplemental pay: add it to the current period's compensation and multiply by 3.07% (REV-415 p.11). PA-taxable compensation includes employee 401(k)/403(b)/457 deferrals. Employers in reciprocal states withhold PA tax for PA residents; nonresidents from IN, MD, NJ, OH, VA, WV who file REV-419 are not subject to PA withholding (REV-415 p.10).
Other deductions from a Pennsylvania paycheck
- PA UC (employee, all wages) — 0.07%, all wages. Source
Pre-tax deductions Pennsylvania taxes
- Employee elective 401(k) deferrals are PA-taxable compensation (included in PA wages, W-2 Box 16) and subject to 3.07% withholding. Source
- Employee 403(b) deferrals are PA-taxable. Source
- Employee deferrals to a 457 plan funded through a trust (i.e., governmental 457(b)) are PA-taxable; only unfunded/forfeitable nonqualified deferrals are excluded. Source
- Elective (salary-reduction) contributions toward federally qualified transportation fringes (transit, vanpool, parking) are PA-taxable and subject to withholding. Source
Local income taxes in Pennsylvania
- Philadelphia (Wage Tax / Earnings Tax) — 3.735% resident, 3.425% nonresident. Rates effective July 1, 2026 (paychecks dated after June 30, 2026): 3.735% residents, 3.425% non-residents (working in Philadelphia). July 1, 2025 – June 30, 2026: 3.74% / 3.43%; so calendar-2026 pay is split between the two rate pairs. Scheduled: 3.73%/3.42% from 7/1/2027, 3.72%/3.41% from 7/1/2028, 3.70%/3.39% from 7/1/2029. Applies to gross compensation (Philadelphia is outside Act 32; residents owe the resident rate wherever they work). Employees eligible for PA Tax Forgiveness (Schedule SP) can get an income-based refund down to a 1.5% rate. No LST in Philadelphia. Source
- Pittsburgh (EIT: City 1% + Pittsburgh School District 2%) — 3% resident, 1% nonresident. Residents in the Pittsburgh SD (PSD 700102): 1% city + 2% school = 3%. City parts in Baldwin-Whitehall SD (PSD 730105) total 1.5%. Municipal non-resident EIT rate 1% (City: 'Non-Pennsylvania residents who work within the City pay 1%'); a PA resident commuting in pays the higher of their home 'Total Resident EIT Rate' or 1% (Act 32). Collector: Jordan Tax Service. Plus $52 LST (separate entry). Employer-side 0.55% Payroll Expense Tax is not withheld from employees. 2026 DCED official register (updated 2/6/2026). Source
- Pittsburgh Local Services Tax — $52 a year. $52/year on individuals working in the City, deducted evenly from paychecks (pro rata per payroll period); employees with total earned income under $12,000 may obtain an exemption/refund. Source
- Scranton (EIT) — 3.4% resident, 1% nonresident. 2026 DCED official register (PSD 350901, updated 1/27/2026): municipal resident EIT 2.4% + Scranton SD 1% = 3.4% total resident; municipal non-resident EIT 1% (effective 1/1/2019). LST $156 total ($151 city + $5 SD) with a $15,600 low-income exemption — one of only two PA localities above the usual $52 cap (the other is Harrisburg City). Collector: Berkheimer Tax Administrator. Source
- Reading (EIT) — 3.6% resident, 1% nonresident. 2026 DCED official register (PSD 061301, updated 12/17/2025): municipal resident EIT 2.1% + Reading SD 1.5% = 3.6% total resident; municipal non-resident EIT 1% (effective 7/1/2022). LST $52 ($47 city + $5 SD), $12,000 low-income exemption. Collector: Berks Earned Income Tax Bureau. Source
- Allentown (EIT) — 1.975% resident, 1.28% nonresident. 2026 DCED official register (PSD 390101 Allentown City SD; also 390699/390799 parts): municipal resident EIT 1.475% + school district 0.5% = 1.975% total resident; municipal non-resident EIT 1.28% (effective 1/1/2016). LST $52 ($47 city + $5 SD). Collector: Berkheimer Tax Administrator. Source
- Erie (EIT) — 1.65% resident. 2026 DCED official register (PSD 250201, updated 2/5/2026): municipal resident EIT 1.15% + Erie City SD 0.5% = 1.65% total resident; municipal non-resident EIT 1.65% (effective 1/1/2020). LST $52 ($47 city + $5 SD). Collector: Berkheimer Tax Administrator. Source
- Pennsylvania local Earned Income Tax (every municipality + school district, Act 32) — 0% to 3.75%. Outside Philadelphia, EIT is levied by municipalities and school districts and withheld by employers under Act 32. Employer withholds the HIGHER of the employee's home 'Total Resident EIT Rate' and the work location's 'Non-Resident EIT Rate' (out-of-state residents: PSD 880000, resident rate 0%, still owe the work-location non-resident rate). Across the 2,627 municipality/school-district rows of the 2026 DCED official register, total resident rates run 0%–3.75% (highest: Chester City 3.75%; then Reading 3.6%, Scranton 3.4%, Newville Boro 3.15%, Pittsburgh/Mount Oliver/Wilkes-Barre 3.0%) and about 69% are exactly 1.0%; municipal non-resident rates run 0%–2.5% (most commonly 1.0%). Look up an address's PSD code and rates with DCED's Address Search Application. Employees file a Residency Certification Form with each employer. Source
- Pennsylvania Local Services Tax (LST) — $52 a year. Head tax on individuals employed in a political subdivision, withheld pro rata per payroll period (annual rate ÷ number of payroll periods). Total LST per taxpayer is limited to $52 per year statewide; common levels in the 2026 register are $52, $10, $5 or none. Where the LST exceeds $10 the locality must exempt persons with less than $12,000 of earned income/net profits there. The 2026 register shows $156 for Harrisburg City and Scranton City. Not levied in Philadelphia. Source
Pennsylvania paycheck FAQ
How much is $50,000 a year after taxes in Pennsylvania?
About $40,785 a year — $1,568.66 per biweekly paycheck — for a single filer with a basic 2026 W-4 and no pre-tax deductions: $146.92 federal income tax, $147.11 Social Security and Medicare, $59.04 Pennsylvania income tax and $1.35 in PA UC (employee, all wages) per check. A married couple filing jointly on one $50,000 income keeps about $42,825 ($1,647.12 per check).
How much is $100,000 a year after taxes in Pennsylvania?
About $76,040 for a single filer ($2,924.61 per biweekly check) and $81,570 for a married couple with one income ($3,137.30 per check); Pennsylvania income tax takes $3,070 and $3,070 of that respectively. Add 401(k), health or HSA deductions in the calculator to see your exact number.
What is the Pennsylvania income tax rate for 2026?
A single rate of 3.07%. No change to the 3.07% rate (in effect since 2004 per the 2026-27 Governor's Executive Budget document).
Which form controls Pennsylvania withholding?
Your None for allowances (PA has no withholding allowance certificate; the federal W-4 is not used). REV-419 Employee's Nonwithholding Application Certificate only to claim no withholding (expected Tax Forgiveness, reciprocal-state residency, or SCRA/MSRRA military spouse).. Employers apply REV-415 (SU) 01-23 Employer Withholding Information Guide — 'Calculation of Withholding', p.11; PA DOR Employer Withholding page. Changing your federal W-4 does not change your Pennsylvania withholding.
Are there local income taxes in Pennsylvania?
Yes: Philadelphia (Wage Tax / Earnings Tax) (3.735% resident, 3.425% nonresident); Pittsburgh (EIT: City 1% + Pittsburgh School District 2%) (3% resident, 1% nonresident); Pittsburgh Local Services Tax; Scranton (EIT) (3.4% resident, 1% nonresident); Reading (EIT) (3.6% resident, 1% nonresident); Allentown (EIT) (1.975% resident, 1.28% nonresident); and more listed on this page. Pick yours under “Local income tax” in the calculator.
What else comes out of a Pennsylvania paycheck besides income tax?
PA UC (employee, all wages): 0.07% (all wages). Plus federal Social Security (6.2% of wages up to $184,500) and Medicare (1.45%, and 0.9% more over $200,000).
How are bonuses withheld in Pennsylvania?
Federal: a flat 22% or the aggregate method (37% above $1 million). Pennsylvania: Supplemental pay: add it to the current period's compensation and multiply by 3.
Does Pennsylvania tax 401(k) contributions or health premiums?
Pennsylvania differs from the federal rules: Employee elective 401(k) deferrals are PA-taxable compensation (included in PA wages, W-2 Box 16) and subject to 3.07% withholding. Employee 403(b) deferrals are PA-taxable. Employee deferrals to a 457 plan funded through a trust (i.e., governmental 457(b)) are PA-taxable; only unfunded/forfeitable nonqualified deferrals are excluded. Elective (salary-reduction) contributions toward federally qualified transportation fringes (transit, vanpool, parking) are PA-taxable and subject to withholding. The calculator adds these back to Pennsylvania wages automatically.
More for Pennsylvania employers and employees
Official Sources
Figures checked against these sources on 2026-10-07- PA DOR — Employer Withholding (3.07% flat)
- REV-415 Employer Withholding Information Guide (01-23)
- 2025 PA-40 Instructions (rate 3.07%; Schedule SP eligibility income tables p.39; Line 10 deductions)
- PA PIT Guide — Income Subject to Tax Withholding (DSM-12, 12-2023) Appendix Part A
- PA PIT Guide — Gross Compensation (cafeteria plans, deferrals)
- PA DOR — Dependent Care Assistance (Act 34 of 2023)
- PA DOR Letter Ruling PIT-06-005 — Health Savings Accounts; Withholding
- PA DOR answer 2604 — IRC Section 125 cafeteria plans or flexible spending plans
- PA L&I — yearly UC tax highlights
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — federal withholding
- IRS Publication 15 (2026), Employer's Tax Guide — FICA
Paycheck calculators for other states
- Alabama
- Alaskano tax
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- Floridano tax
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- Nevadano tax
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- New Jersey
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- South Dakotano tax
- Tennesseeno tax
- Texasno tax
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- Washingtonno tax
- West Virginia
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- Wyomingno tax
Estimates only, not tax or payroll advice. Check results against your pay stub.