Calculate your estimated Pennsylvania state income tax liability.
Enter the number of allowances you claim on your PA-40. If unsure, use 0.
Understanding Pennsylvania Income Tax
Pennsylvania has a flat income tax rate for both state and local (where applicable) earnings. As of recent tax years, the state's flat tax rate is 3.07%. Unlike many states, Pennsylvania does not have a graduated tax system based on income brackets. However, the calculation can be complex due to deductions and allowances specific to the state.
How Pennsylvania Income Tax is Calculated:
Federal Taxable Income: This is your starting point, generally the income reported on your federal tax return after all deductions.
Pennsylvania Deductions: PA allows certain deductions from federal taxable income. The most common ones are related to retirement contributions (like 401k, IRA) and other specific items like health savings accounts or certain educational expenses. For simplicity in this calculator, we primarily focus on the allowance-based deduction, which is a key differentiator for PA.
PA Allowances (PA-40 Schedule A): Pennsylvania uses a system of allowances that can reduce your taxable income. Each allowance claimed reduces your taxable income by a set amount. The value of an allowance is typically linked to the federal standard deduction for a single filer. For the purpose of this calculator, we'll use the current standard deduction for a single filer as the value of one PA allowance.
Pennsylvania Taxable Income: This is calculated as: Federal Taxable Income - (Number of PA Allowances * Value per PA Allowance). Ensure this value does not go below zero.
State Income Tax: The final tax is calculated by applying the flat tax rate of 3.07% to your Pennsylvania Taxable Income.
Key Considerations:
Local Income Tax: Many municipalities and school districts in Pennsylvania also levy local income taxes (Earned Income Tax – EIT). These are separate from the state income tax and are typically calculated on earned income only, with varying rates. This calculator does not include local income taxes.
Retirement Income: Most retirement income (e.g., pensions, 401(k), IRA distributions) is taxable in Pennsylvania.
Capital Gains: Net capital gains are also taxable at the 3.07% rate.
Filing Status: PA does not have different tax rates or allowances based on marital status like federal taxes do.
Exemptions/Deductions: Always consult the official Pennsylvania Department of Revenue forms and instructions (like PA-40) or a tax professional for specific deductions and exemptions applicable to your situation, especially for business expenses, healthcare costs, and education.
Disclaimer: This calculator provides an estimation based on common PA tax rules and a simplified allowance deduction. It is not a substitute for professional tax advice or the official PA tax forms. Tax laws can change, and individual circumstances may vary significantly.
function calculatePaIncomeTax() {
var federalTaxableIncome = parseFloat(document.getElementById("federalTaxableIncome").value);
var paAllowances = parseInt(document.getElementById("paAllowances").value);
var resultDiv = document.getElementById("result");
resultDiv.innerHTML = "; // Clear previous results
if (isNaN(federalTaxableIncome) || federalTaxableIncome < 0) {
resultDiv.innerHTML = 'Please enter a valid Federal Taxable Income.';
return;
}
if (isNaN(paAllowances) || paAllowances < 0) {
resultDiv.innerHTML = 'Please enter a valid number of Pennsylvania Allowances.';
return;
}
// Define constants based on current tax year assumptions or common values
var paFlatTaxRate = 0.0307; // 3.07%
// Approximate value of a PA allowance, often tied to the federal standard deduction for a single filer.
// This value can fluctuate slightly year to year or be interpreted differently.
// Using a commonly cited figure for illustrative purposes.
var valuePerPaAllowance = 3650; // Example value, consult official PA DOR for current year.
var totalAllowanceDeduction = paAllowances * valuePerPaAllowance;
var paTaxableIncome = federalTaxableIncome – totalAllowanceDeduction;
// Ensure taxable income does not go below zero
if (paTaxableIncome < 0) {
paTaxableIncome = 0;
}
var estimatedPaIncomeTax = paTaxableIncome * paFlatTaxRate;
resultDiv.innerHTML = 'Estimated PA Income Tax: $' + estimatedPaIncomeTax.toFixed(2) +
'Based on $' + paTaxableIncome.toFixed(2) + ' PA Taxable Income';
}
function resetCalculator() {
document.getElementById("federalTaxableIncome").value = "";
document.getElementById("paAllowances").value = "0";
document.getElementById("result").innerHTML = "";
}