Skip to agency navigation
Skip to main content

Official Website

of the Commonwealth of Pennsylvania

    The .gov means its official.

    Local, state, and federal government websites often end in .gov. Commonwealth of Pennsylvania government websites and email systems use "pennsylvania.gov" or "pa.gov" at the end of the address. Before sharing sensitive or personal information, make sure you're on an official state website. 

    Current Tax Rates

    For detailed and historic tax information, please see the Tax Compendium.

    TaxRate
    Personal Income Tax3.07 percent
    Inheritance and Estate Tax0 percent on transfers to a surviving spouse or to a parent from a child aged 21 or younger

    4.5 percent on transfers to direct descendants and lineal heirs

    12 percent on transfers to siblings

    15 percent on transfers to other heirs, except charitable organizations, exempt institutions and government entities exempt from tax
    Realty Transfer Tax1 percent of the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing.
    PA Sales, Use and Hotel Occupancy Tax6 percent
    Local Sales Tax1 percent for Allegheny County

    2 percent for Philadelphia
    Cigarette Tax$2.60 per pack of 20 cigarettes/little cigars ($0.13 per stick)
    Malt Beverage TaxSee Malt Beverage Tax Rate Table
    Liquor Tax18 percent
    Vehicle Rental Tax2 percent
    New Tire Fee$1 per tire fee is imposed on the sale of new tires for highway use in Pennsylvania
    Motor Vehicle Lease Tax3 percent of the total lease price
    Motor Vehicle Rental Fee$2 for each day or part of day for which a vehicle is rented
    Corporate Net Income Tax
    ​January 1, 2023 through December 31, 2023
    		​8.99 percent
    ​January 1, 2024 through December 31, 2024
    		​8.49 percent
    ​​January 1, 2025 through December 31, 2025
    		​7.99 percent
    ​​January 1, 2026 through December 31, 2026
    		​7.49 percent
    ​​January 1, 2027 through December 31, 2027
    		​6.99 percent
    ​​January 1, 2028 through December 31, 2028
    		​6.49 percent
    ​​January 1, 2029 through December 31, 2029
    		​5.99 percent
    ​​January 1, 2030 through December 31, 2030
    		​5.49 percent
    ​​January 1, 2031 and each taxable year thereafter
    		​4.99 percent

    Capital Stock/Foreign Franchise TaxEliminated for tax years beginning Jan. 1, 2016 and after. See Capital Stock/Foreign Franchise Tax
    Gross Receipts Tax - Telephone and Telegraph50 mills (Intrastate, Interstate and Mobile)
    Gross Receipts Tax - Electric Suppliers59 mills
    Gross Receipts Tax - Transportation (Other Than Motor Vehicles)50 mills (Slack Water Navigation and Other)
    Public Utility Realty Tax (PURTA)Rate set annually to raise required Realty Tax Equivalent (RTE) revenue
    Gross Premiums Tax2 percent plus any retaliatory tax

    3 percent surplus lines tax rate is imposed on policies written with unlicensed non-life insurers
    Financial Institutions TaxesBank and Trust Company Shares Tax0.95 percent
    Title Insurance Shares Tax1.25 percent
    Mutual Thrift Institutions Tax11.5 percent
    Aviation gasoline$0.060/gallon
    Jet fuel$0.020/gallon
    Liquid fuels (motor gasoline and gasohol)$0.576/gallon
    Fuels (undyed diesel and undyed kerosene)$0.741/gallon
    Hydrogen (alternative fuel)$0.576/gasoline gallon equivalent
    CNG (alternative fuel)$0.576/gasoline gallon equivalent
    Propane/LPG (alternative fuel)$0.425 gallon
    Ethanol (alternative fuel)$0.384/gallon
    Methanol (alternative fuel)$0.289/gallon
    E-85 (alternative fuel)$0.413​/gallon
    M-85 (alternative fuel)$0.332/gallon
    LNG (alternative fuel)$0.648/diesel gallon equivalent
    Electricity (alternative fuel)$0.0172 KWH