State Reference · Tax Year 2026
Pennsylvania (PA)
Flat 3.07% + local Earned Income Tax (typically 1%)
Pennsylvania Department of Revenue · Main form: PA-40 · Due April 15, 2027
Rates & brackets
Top rate3.07% state + local EIT
Standard deductionN/A — PA doesn't allow federal deductions
Filing logistics
Main formPA-40
Filing dueApril 15, 2027
E-file portalmyPATH
AgencyPennsylvania Department of Revenue
Major credits
- Tax Forgiveness Credit (SP schedule)
- PA Child & Dependent Care Enhancement Credit
Sales & property tax
Sales tax6% state (+ 1% Allegheny, 2% Philadelphia)
Property taxLocally assessed; Property Tax/Rent Rebate Program (refundable)
Preparer notes
- PA taxes 8 classes of income separately — losses in one class don't offset another.
- Retirement income (pensions, IRA distributions after 59½, SS) fully exempt.
- Tax Forgiveness (Schedule SP) can zero out state tax for low-income filers.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.