PaycheckState

Pennsylvania Paycheck Calculator

Updated for the 2026 tax year · Philadelphia Wage Tax at the July 1, 2026 rates: 3.735% resident, 3.425% nonresident.

Quick answer

How much is take-home pay on $60,000 in Pennsylvania?

A single filer earning $60,000 in Pennsylvania takes home about $1,865.61 per biweekly paycheck in 2026, or $48,505.92 a year. That is an effective tax rate of 19.2% across federal, FICA, and state withholdings.

SalaryTake-home (year)Effective rate
$40,000$33,063.9817.3%
$60,000$48,505.9219.2%
$80,000$62,597.9421.8%
$100,000$76,039.9624.0%

Single filer, paid biweekly, standard W-4, no pre-tax deductions.

Pennsylvania withholds a flat 3.07% of wages for 2026 with no deductions, exemptions, or filing-status differences. Two more state lines come out: a 0.07% employee unemployment contribution on all wages, and a local earned income tax set by where you live and work, 3.735% for Philadelphia residents from July 1, 2026. Figures follow IRS Publication 15-T, the Department of Revenue REV-415 guide, and DCED Act 32 rules.

How Pennsylvania paycheck taxes work

Six tax lines can come out of a Pennsylvania paycheck: federal income tax, Social Security (6.2% up to $184,500), Medicare (1.45%), Pennsylvania income tax at 3.07%, the 0.07% employee unemployment compensation contribution with no wage cap, and local earned income tax. Many workplaces also take a Local Services Tax of up to $52 a year, prorated per paycheck, which this calculator leaves out. Pennsylvania has no disability or paid-leave premium.

The state formula is 3.07% of compensation, with nothing subtracted for a standard deduction, exemptions, or dependents. The one thing that trips people up is the wage base: Pennsylvania taxes your own 401(k), 403(b), and 457 deferrals (only employer contributions are excluded), so the state line is computed on Medicare wages. Health premiums paid through a Section 125 plan stay excluded. This calculator applies that rule, which is why adding a 401(k) contribution lowers federal tax while the Pennsylvania line holds.

Local tax runs under Act 32. Each municipality and school district pair publishes a resident rate and a nonresident work-location rate, and your employer withholds the higher of your home resident rate and your work location's nonresident rate; most combined resident rates are 1% under Act 511, and home-rule cities run higher. Out-of-state residents pay the work location's nonresident rate. Philadelphia sits outside Act 32 with its own Wage Tax: 3.74% resident and 3.43% nonresident for pay dates through June 30, 2026, then 3.735% and 3.425% from July 1, 2026.

To use the Local earned income tax field, look up your home and work rates on the DCED local tax lookup, take the higher one, and type that percentage into the field; Philadelphia residents enter 3.735, nonresidents working in the city 3.425, and anyone with no local tax leaves it at 0. Bonuses are withheld at 3.07%. Residents of Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia who work in Pennsylvania file REV-419 to stop state withholding; reciprocity excludes local earned income tax and the Philadelphia Wage Tax.

Pennsylvania tax rates (2026)

Pennsylvania withholding on annualized wages after the adjustments below.

State income tax3.07% flat
Local earned income taxThe higher of your home rate and your work location's nonresident rate; most places 1% to 2%, Pittsburgh 3%, Philadelphia 3.735% for residents and 3.425% for nonresidents. Enter your rate in the calculator.
PA unemployment (employee share)0.07%, no cap

Example: $60,000 in Pennsylvania

Single filer, paid biweekly, standard W-4, no pre-tax deductions.

Per paycheckPer year
Gross pay$2,307.69$60,000.00
Federal income tax$193.08$5,020.08
Social Security$143.08$3,720.00
Medicare$33.46$870.00
Pennsylvania income tax$70.85$1,842.00
PA unemployment (employee share)$1.62$42.00
Take-home pay$1,865.61$48,505.92

Pennsylvania paycheck FAQ

How much is taken out of a paycheck in Pennsylvania?

Federal income tax, Social Security at 6.2%, Medicare at 1.45%, Pennsylvania income tax at a flat 3.07%, a 0.07% unemployment contribution on every dollar of wages, and local earned income tax of 1% in most places, 3.735% for Philadelphia residents. Many employers also take a Local Services Tax of up to $52 a year. The quick answer above shows a single filer on $60,000 paid biweekly with no local rate entered; add your local rate to complete the picture.

What is the Pennsylvania income tax rate for 2026?

A flat 3.07% of compensation for every filing status, unchanged for 2026. There is no standard deduction, no personal exemption, and no dependent allowance, so every dollar of taxable wages is withheld at the same 3.07%. Bonuses paid separately are withheld at 3.07% as well. Because the rate on your return matches the rate on your stub, Pennsylvania state refunds and balances due tend to be small.

Do I pay Pennsylvania local earned income tax where I live or where I work?

Both rates matter, and you pay the higher one. Under Act 32 your employer compares your home municipality's total resident rate with your work location's nonresident rate and withholds the larger figure; most combined resident rates are 1%. If you live outside Pennsylvania, you pay the work-location nonresident rate. Look both rates up by address on the DCED local tax lookup, then enter the higher percentage in the Local earned income tax field to see it on your estimate.

How much is the Philadelphia Wage Tax in 2026?

3.74% for residents and 3.43% for nonresidents on pay dates through June 30, 2026, then 3.735% and 3.425% from July 1, 2026. Philadelphia residents pay it wherever they work; nonresidents pay it on work performed in the city. Philadelphia is outside Act 32, so the Wage Tax replaces the usual earned income tax. Enter 3.735 or 3.425 in the Local earned income tax field; the hint under the field lists both rates.

What is the 0.07% deduction on my Pennsylvania paycheck?

The employee share of Pennsylvania unemployment compensation tax, set by the Department of Labor and Industry at 0.07% of gross wages, unchanged since 2023. Unlike Social Security, it has no wage cap, so every dollar you earn in the year carries it. This calculator lists it as a separate line, PA unemployment (employee share), under state deductions. It funds the UC system and is separate from the 3.07% income tax.

Why did my Pennsylvania tax not drop when I raised my 401(k) contribution?

Pennsylvania taxes employee retirement deferrals at the time you make them. Your 401(k), 403(b), or 457 contribution reduces federal taxable wages, but the state's 3.07% applies to your compensation before the deferral; only employer contributions are excluded. Section 125 health premiums are excluded from both. This calculator computes the Pennsylvania line on Medicare wages for that reason, so raising a 401(k) percentage moves the federal line and leaves the state line where it was.

Sources

Rates verified against these documents on September 14, 2026.

  1. Pennsylvania DOR, Employer Withholding Information Guide REV-415 (3.07%)
  2. Pennsylvania L&I, UC tax yearly highlights (employee 0.07%, no cap)
  3. PA DCED, Act 32 local withholding FAQs and Local Services Tax
  4. City of Philadelphia, Wage Tax rates (3.74% / 3.43% to June 30, 2026; 3.735% / 3.425% from July 1, 2026)

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