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Data Source and Methodology
Authoritative Data Source: Pennsylvania Department of Revenue — Personal Income Tax (PIT) Rate and Employer Withholding Guidance.
References:
- Pennsylvania Personal Income Tax — Overview and Rates (Flat 3.07%). Updated for current tax year. revenue.pa.gov/…/PersonalIncomeTax
- Employer Withholding Guide (REV‑415). REV‑415 PDF
All calculations strictly follow the formulas and data provided by this source. All computations are performed at the statutory 3.07% state rate, with an optional user‑specified local EIT.
The Formula Explained
State tax:
T_{PA} = 0.0307 \times I_{t}
Local Earned Income Tax:
T_{local} = \frac{r_{local}}{100} \times I_{t}
Net income (after state + local):
Net = I_{t} - T_{PA} - T_{local}
Per‑paycheck mode (annualization with P periods):
I_{annual} = I_{check} \times P
T_{PA,check} = 0.0307 \times I_{check}
T_{local,check} = \frac{r_{local}}{100} \times I_{check}
Glossary of Variables
- It or I_t — Taxable income (annual) used for PA PIT.
- I_check — Taxable per‑paycheck income (gross wages per check).
- r_local — Local Earned Income Tax rate expressed in percent (e.g., 1.25 for 1.25%).
- P — Number of pay periods per year (12, 24, 26, 52, ...).
- T_PA — Pennsylvania state income tax owed.
- T_local — Local earned income tax owed.
- Net — Income after subtracting state and local tax.
How It Works: A Step‑by‑Step Example
Scenario: Annual taxable income I_t = $60,000; Local EIT r_local = 1%.
- Compute state tax: T_PA = 0.0307 × 60,000 = $1,842.00
- Compute local tax: T_local = (1 / 100) × 60,000 = $600.00
- Net income: Net = 60,000 − 1,842 − 600 = $57,558.00
- Effective state tax rate: 1,842 ÷ 60,000 = 3.07%
This calculator reproduces the same steps in real time as you enter your values.
Frequently Asked Questions (FAQ)
What is Pennsylvania’s state income tax rate?
Pennsylvania levies a flat Personal Income Tax rate of 3.07% on taxable income.
Does Pennsylvania have tax brackets, a standard deduction, or personal exemptions?
No. The rate is flat. While there’s no standard deduction, some income types are non‑taxable, and the PA Tax Forgiveness program may reduce liability for eligible residents.
Is retirement income taxed?
Social Security is not taxed. Many eligible retirement distributions are not taxable for PA PIT if certain age and service conditions are met. Consult the Department of Revenue guidance.
Are 401(k) or 403(b) contributions deductible on my PA return?
Generally no. Most employee contributions to such plans are not deductible for PA PIT and are included as taxable compensation when earned.
What about local Earned Income Tax (EIT)?
Many municipalities impose a local EIT (often ~1%). Use your resident municipality’s rate. Your payroll provider or local tax office can confirm the correct rate.
Why do my paycheck withholdings differ slightly from this estimate?
Employers may follow withholding tables and rounding conventions, and timing differences can occur. This tool aims to estimate annual and per‑paycheck amounts using statutory rates.
Can I rely on this for filing my tax return?
This is an educational estimator. Always verify with official sources and consider consulting a qualified tax professional for your specific situation.