Pennsylvania Tax Tables for 2026

The 2026 Pennsylvania Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Pennsylvania State Tax Calculator 2026.

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Pennsylvania Tax Tables for 2026

The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Pennsylvania in 2026. Pennsylvania applies a flat income tax to this filing status. All taxable income is taxed at the same rate, with no marginal brackets. This table shows the single rate used in calculations. To understand how flat tax tables differ from progressive systems, see our Tax Tables guide.

Recent Updates – Pennsylvania State Tax

The following summarizes key updates and administrative adjustments impacting the 2026/27 Pennsylvania personal income tax year and related filings:

• Flat Income Tax Rate Unchanged – Pennsylvania continues to apply a 3.07% flat personal income tax rate across all taxable income categories, ensuring consistency for residents, part-year residents, and nonresidents.
• Enhanced Child and Dependent Care Enhancement Credit – For 2026/27, Pennsylvania expands eligibility under Schedule DC, now allowing residents who qualify for the federal Child and Dependent Care Credit to claim the full state enhancement up to 100% of the federal amount.
• Increased Pennsylvania 529 Contributions – Deductions for contributions to PA 529 College and Career Savings Plans have been adjusted for inflation. For 2026/27, the maximum deductible amount is $17,000 per beneficiary ($34,000 for married joint filers).
• Expanded Tax Forgiveness Thresholds – Income limits under Schedule SP have increased for 2026/27, enabling more low- and moderate-income households to qualify for partial or full tax forgiveness benefits.
• Updated Employer Withholding Guidance – Employers must continue to withhold PA income tax at 3.07% but verify local earned income tax rates separately. Form REV-419 was clarified to confirm that employees meeting exemption criteria must refile annually to remain exempt.
• Electronic Filing and myPATH Enhancements – The Department of Revenue's myPATH system now supports direct e-filing for amended returns using Form PA-40 X and integrated payment scheduling through PA-40 V.
• Clarification for Remote Work Apportionment – Guidance for Schedule NRH reaffirms that remote work performed outside Pennsylvania for the employee’s convenience remains PA-taxable unless employer-mandated.
• Tax Forgiveness and Dependent Eligibility Review – The Department updated dependent definitions to align with federal qualifying child and relative criteria, simplifying verification for Schedule SP filers.
• Use Tax Reminder – Pennsylvania continues enforcement of use tax reporting for out-of-state online and catalog purchases not subject to sales tax. Line 25 of Form PA-40 must reflect these amounts accurately.
• Modernized Form Revisions – Multiple schedules, including Schedule G-L and Schedule UE, have been redesigned for clarity and electronic compatibility beginning 2026/27.

These updates maintain Pennsylvania’s steady flat-rate system while expanding relief for dependents, families, and education savers. All calculators and schedules have been updated to reflect the 2026/27 thresholds, deductions, and apportionment rules.

Pennsylvania Tax Tables for Related Years

These related years are often reviewed together for comparing bracket changes, deductions and Pennsylvania updates:

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.