Pennsylvania Salary Paycheck Calculator 2026

How much do I take home in Pennsylvania?

In Pennsylvania, take-home pay equals gross wages minus federal income tax, Pennsylvania's flat 3.07% Personal Income Tax (PIT) (72 P.S. §7302, withheld per your employer with the PA Department of Revenue), 6.2% Social Security (up to the $184,500 wage base in 2026), 1.45% Medicare, and the PA employee SUI contribution of 0.07%. On top of the state line, nearly every municipality levies a local Earned Income Tax (EIT) under Act 32 — typically ~1% for most townships and boroughs, but higher in the big cities: Philadelphia 3.75% residents / 3.44% nonresidents (the Philadelphia Wage Tax, replacing EIT), Pittsburgh 3% (1% city + 2% Pittsburgh School District), Scranton 3.4%, Reading 3.6%, and Wilkes-Barre 3%. Most workers also owe a flat Local Services Tax (LST) capped at $52 per year ($1/week) withheld by the employer where you work. Because PA taxes wages at a flat rate with no standard deduction and no allowances, take-home is unusually predictable: a $60,000 salary nets roughly $48,548 per year (~$1,867 biweekly, ~$2,023 semimonthly, ~$4,046 monthly) before local EIT/LST; a $75,000 salary nets about $59,290 per year. Subtract another ~1% (or 3.44%–3.75% in Philadelphia, 3% in Pittsburgh) plus up to $52/year LST for your resident municipality — that puts most Pennsylvania workers around 72–78% of gross as true take-home pay.

Pennsylvania local taxes: EIT and LST by city

Pennsylvania is one of the only states where a second tax jurisdiction — your resident municipality plus school district — withholds directly from every paycheck under Act 32. Two separate lines appear on a PA paystub in addition to state PIT: the local Earned Income Tax (EIT), a percentage of gross wages, and the flat Local Services Tax (LST), capped at $52/year ($1/week) statewide. Philadelphia is the exception: it does not participate in Act 32 and instead levies the Philadelphia Wage Tax in place of both EIT and LST — 3.75% for residents and 3.44% for nonresidents working in the city (rates effective July 1, 2024, per Philadelphia Dept. of Revenue). Pittsburgh layers a 1% city EIT plus a 2% Pittsburgh School District EIT for a combined 3% resident rate.

Use the table below to estimate the extra local layer on top of the calculator's federal + PA state result. EIT is generally withheld by the employer where you work and remitted to your resident jurisdiction via a PSD (Political Subdivision) code on Form CLGS-32-6; the higher of resident vs. nonresident rates applies. LST is always withheld by the employer at the work location.

Rates reflect the combined municipal + school district EIT withheld under Act 32 (or the Philadelphia Wage Tax where noted). Confirm your exact resident rate and PSD code via the PA DCED Municipal Statistics tool — a handful of townships and school districts adjust rates annually.

Pennsylvania local taxes glossary: EIT vs LST vs Philadelphia Wage Tax

Three separate local taxes ride on top of PA's flat 3.07% Personal Income Tax, and workers routinely confuse them on paychecks. This plain-English glossary defines each one, shows what it looks like on a real check stub, and lists the mistakes that trigger over-withholding, under-withholding, or missed refund claims.

Cross-state commuters: Pennsylvania reciprocity agreements

Pennsylvania holds active reciprocal Personal Income Tax agreements with six neighboring states — Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia. Under each agreement, wages earned in one state by a resident of the other are taxed only by the state of residence, so a PA resident working across the border can file Form REV-419 (Employee's Nonwithholding Application) with the out-of-state employer to stop that state's withholding and instead have PA PIT (3.07%) withheld. The reverse (a NJ / OH / MD / VA / WV / IN resident working in PA) uses that state's equivalent form. No such reciprocity exists between PA and New York, so PA→NYC commuters use PA Schedule G-L to credit NY tax paid.

• PA resident working in New Jersey — how NJ withholding stopsFile Form NJ-165 with your NJ employer under the NJ–PA Reciprocal Personal Income Tax Agreement (N.J.S.A. 54A:8-5). NJ Gross Income Tax stops; PA PIT is withheld instead.
• PA resident commuting to Ohio (Youngstown / Cleveland border)File Ohio Form IT-4NR to stop Ohio state withholding. Ohio municipal income tax (Columbus 2.5%, Cleveland 2.5%) is NOT covered by reciprocity — city tax still applies at the work location.
• PA resident working in Maryland (DC-metro commuters)File MW 507 (with reciprocity checkbox) so the MD employer stops withholding Maryland state tax. The MD county income tax that normally rides on residency does not apply to PA residents.
• PA resident working in Virginia (Northern VA / DC commuters)File Virginia Form VA-4 with the reciprocity exemption box checked. Virginia stops withholding VA income tax and the PA resident owes only PA PIT + local EIT at home.
• PA resident commuting to West Virginia (Morgantown / Wheeling border)File West Virginia Form WV/IT-104R (nonresident reciprocity certificate) to stop WV state tax withholding. WV municipal City Service Fee still applies where levied (Charleston, Huntington, Wheeling).
• PA resident working in Indiana (remote employers)File Indiana Form WH-47 (Certificate Residence) with the IN employer. Indiana state tax stops; Indiana's county income tax still applies at the work-county rate.
• PA resident commuting to New York — no reciprocity, credit-basedNY and PA have no reciprocity. NY State PIT is withheld on NY-source wages via Form IT-2104; the PA resident claims a resident credit for NY tax paid on PA Schedule G-L when filing PA-40. NYC Wage Tax does not apply to non-NYC residents (commuter tax repealed 1999).
• PA resident working in Delaware — no reciprocity, credit-basedDelaware and PA have no reciprocity agreement. DE state income tax and (if working in Wilmington) the 1.25% Wilmington Earned Income Tax are both withheld; the PA resident credits DE tax paid on PA Schedule G-L.

Reciprocity stops state income tax at the work location — it does not eliminate local city, county, or school district taxes (Ohio RITA cities, MD county tax when applicable, IN county tax, WV City Service Fee). Always check the local layer separately.