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Pennsylvania

State Income Tax

3.07%
Flat Rate
Exempt
Social Security
2026-04-15
Filing Deadline
Flat
Structure

Pennsylvania imposes a state income tax using a flat rate of 3.07% on all taxable income regardless of income level. The filing deadline is 2026-04-15. Social Security benefits are exempt from Pennsylvania state income tax. Retirement income is generally exempt from state tax. Social Security and qualified pension distributions are generally exempt.

Full Tax Details

Has Income TaxYes
Tax StructureFlat Rate
Rate3.07%
Single Standard DeductionN/A
Married Standard DeductionN/A
Single Personal ExemptionN/A
Married Personal ExemptionN/A
Taxes Social SecurityExempt
Taxes Retirement IncomeExempt
Filing Deadline2026-04-15

Retirement Income Details

Social Security and qualified pension distributions are generally exempt.

How Pennsylvania Compares to Neighboring States

StateRateStructureSocial Security
Pennsylvania ★3.07%FlatExempt
Delaware2.2–6.6%GraduatedExempt
Maryland2–6.5%GraduatedExempt
New Jersey1.4–10.75%GraduatedExempt
Ohio0–3.125%GraduatedExempt

Frequently Asked Questions — Pennsylvania Income Tax

Does Pennsylvania have a state income tax?

Yes. Pennsylvania has a state income tax with a flat rate of 3.07%.

What is the Pennsylvania income tax rate?

Pennsylvania uses a flat tax rate of 3.07% on all taxable income. This means all taxpayers pay the same rate regardless of how much they earn.

Is Social Security taxed in Pennsylvania?

No. Pennsylvania does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.

Is retirement income taxed in Pennsylvania?

Pennsylvania generally exempts retirement income from state tax. Social Security and qualified pension distributions are generally exempt.

When is the Pennsylvania income tax filing deadline?

The Pennsylvania state income tax filing deadline is 2026-04-15. You can file and pay through the official Pennsylvania Department of Revenue portal.

What is the standard deduction in Pennsylvania?

Pennsylvania's standard deduction is not available for single filers.

How does Pennsylvania income tax compare to neighboring states?

Pennsylvania's top rate of 3.07% is relatively low compared to most states. Use the comparison table above to see how neighboring states compare.

Official Payment Portal

Pennsylvania Department of Revenue

File & Pay →

Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.