All states

Pennsylvania

Flat rate
Filing status
Income
Pre-tax adjustments
Itemized deductions
Household

Estimated taxes

Tax year 2025
Gross income$0
Total tax$0
Take-home pay$0

Overall effective rate: 0.0%

Federal

Adjusted gross income
$0
Standard deduction
$15,000
Taxable income
$0
Tax before credits
$0
Credits
- $0
Federal income tax
$0
Effective / marginal rate
0.0% / 0.0%

FICA

Social Security
$0
Medicare
$0
FICA total
$0

State — Pennsylvania (PA)

State taxable income
$0
State income tax
$0
State + local tax
$0
Effective / marginal rate
0.0% / 0.0%

Notes

  • Pennsylvania levies a single flat rate of 3.07% (72 P.S. §7302) on taxable income — no brackets, same rate for every filing status and income level (unchanged since 2004).
  • Pennsylvania allows NO standard deduction, NO personal exemption, and NONE of the federal itemized deductions. Mortgage interest, property tax, state/local tax, and charitable contributions are all ignored — the base is income, undiminished by those deductions.
  • Pennsylvania taxes 401(k) employee elective deferrals as compensation in the YEAR THEY ARE MADE (the opposite of the federal deferral), so this module ADDS BACK preTax401k to federal AGI. PA does not tax the later distribution of previously-taxed deferrals, but distributions are outside this model.
  • HSA contributions ARE deductible in Pennsylvania (PA follows the federal HSA treatment), so the HSA amount the federal engine removed from AGI stays out — no add-back for HSA.
  • Pennsylvania taxes eight classes of income (compensation; interest; dividends; net business profits; net gains from dispositions of property; rents/royalties/patents/copyrights; estate/trust income; gambling and lottery winnings). Other income (interest, dividends, capital gains) in the shared input is treated as fully PA-taxable.
  • Local Earned Income Tax (EIT) is SEPARATE and optional: most Pennsylvania municipalities/school districts levy an Act 32 EIT on earned income (commonly ~1% combined; Pittsburgh ~3%; Philadelphia instead imposes its ~3.75% resident Wage Tax). The local base is full wages with no deductions and no 401(k) exclusion. Because the rate is location-dependent, the resident local rate is an optional parameter and is OFF by default; pass a rate to include it.
  • Not modelled: Pennsylvania's Tax Forgiveness program (Schedule SP — a low-income credit based on eligibility income that can reduce or eliminate the 3.07% liability), the allowed PA deductions for 529/ABLE/MSA contributions and unreimbursed employee business expenses, and the rule that losses in one income class cannot offset gains in another.

Sources

Disclaimer: This is an informational estimate for the 2025 tax year only and is provided on a best-effort basis. It is not tax, legal, investment, or financial advice. Results are approximate, may be inaccurate or out of date, and may not reflect all credits, deductions, phase-outs, or local rules. This site assumes no liability for any decisions made or outcomes resulting from its use. Consult a qualified tax professional before filing or making any decisions.