Pennsylvania Tax Tables
Pennsylvania Tax Tables provide a complete reference of how state income tax is calculated for each supported year. These tables summarise the official rules issued by the Pennsylvania Department of Revenue and present them in a clear structure that matches the calculations used in our Pennsylvania Tax Calculator. They are useful for checking withholdings, estimating liability, reviewing historical tax years and understanding how state policy shapes taxable income.
Quick Access Tools
Tax Years
Select a tax year to view the official Pennsylvania tax rates and rules used in our calculators. Each page shows the brackets or flat tax rate, deduction amounts, credit structures, withholding guidance and any year-specific updates published by the Pennsylvania Department of Revenue. You can also access the matching Pennsylvania Tax Calculator for precise calculations for that year.
How Pennsylvania Calculates Income Tax
Pennsylvania uses a flat income tax rate applied to all taxable income. These rules determine how wages and other taxable income are assessed for Pennsylvania returns, with updated tables released each year to reflect legislation and inflation changes. For a broader explanation of how tax tables work, see our Tax Tables guide.
Certain jurisdictions within Pennsylvania also levy local or county income taxes. These appear in the annual state tax tables and may affect residents, part-year residents or nonresidents depending on local rules.
Pennsylvania supports resident, nonresident and part-year filing rules. The tax tables help clarify which thresholds apply when income is earned both inside and outside the state.
What Is Contained in the Pennsylvania Tax Tables?
Each tax-year page provides a structured summary of the components Pennsylvania uses to calculate individual income tax. While details vary by year, the state tax tables generally include the following elements:
- Flat tax rate applied to taxable income.
- Retirement income rules including partial or full exemptions for pensions or Social Security.
- State withholding tables used by employers for payroll calculations.
Together, these elements provide a transparent breakdown of how Pennsylvania calculates tax for each year. This structure helps taxpayers review year-to-year changes, employers validate payroll withholding and financial planners analyse how Pennsylvania’s rules differ from federal requirements. All values shown in our Pennsylvania Tax Tables match the official figures published by the state.
Frequently Asked Questions
What is Form PA-40?
Form PA-40 is the Pennsylvania Individual Income Tax Return used by residents, part-year residents, and nonresidents to report taxable income and claim credits or deductions.
Can I amend to claim a refund?
Yes, if withholding or estimated payments exceeded revised liability.
Does PA tax long-term capital gains?
Yes—PA taxes “net gains from the sale, exchange, or disposition of property.” This wage page doesn’t include capital gains; model them with Schedule D.
What rate does Pennsylvania use?
Pennsylvania has a flat personal income tax rate of 3.07 % for all taxable income.
Where do I enter the exclusion amount?
You do not enter it separately; if fully excluded, you simply omit the gain from your PA-40. Partial exclusions must be shown on Schedule 19.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.