Updated October 8, 2026. Quick answer: Pennsylvania has no brackets: personal income tax is a flat 3.07%, the rate the Department of Revenue’s table lists for tax year 2004 to the present, which covers 2026. The Department’s guide also says the tax does not provide for a standard deduction or personal exemption.
Pennsylvania Form PA-40, line by line: Pennsylvania Form PA-40 line 5, Pennsylvania Form PA-40 line 10 and Pennsylvania Form PA-40 line 25.
The Pennsylvania rate
| Taxable income | Rate |
|---|---|
| All taxable income, every filing status | 3.07% |
The Department’s rate table has a first row for 2004 to the present at 3.07%. The guide adds a rule on deductions: “PA PIT does not provide for a standard deduction or personal exemption.” The table names no 2026 line, so 2026 rests on the word present in that row. The guide also notes that “Pennsylvania taxes eight classes of income”, and that some items of federal income may not be taxable for Pennsylvania purposes.
A worked example
As a computed example (an illustration, not a source figure), take $100,000 of Pennsylvania taxable income. At the flat 3.07% the tax is $3,070 (computed). The Department says there is no standard deduction or personal exemption to subtract first.
What this page does not say
The statute was not retrieved. See the Pennsylvania retirement taxes page for how retirement income is treated.
Common mistakes
- Looking for a standard deduction. The Department says there is none.
- Subtracting a personal exemption. The Department says the tax provides none.
- Reading the table’s word present as a separate 2026 announcement. The table names no year after 2004.
Related: how Pennsylvania taxes retirement income, whether Pennsylvania taxes pensions, how Pennsylvania taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- Pennsylvania Department of Revenue, Personal Income Tax Rates: https://www.pa.gov/agencies/revenue/resources/tax-rates/personal-income-tax-rates
- Pennsylvania Department of Revenue, PA Personal Income Tax Guide: Brief Overview and Filing Requirements: https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/brief-overview-and-filing-requirements
- Pennsylvania Department of Revenue (where later updates appear; no figure on this page comes from it): https://www.pa.gov/agencies/revenue
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.