Pennsylvania's state income tax rate is a flat 3.07 percent with no personal exemptions. More on Pennsylvania taxes can be found in the tabbed pages below.
Income
Sales
Property
Estate
Other
Personal income tax
Pennsylvania
has a flat tax rate
of 3.07 percent on individual
income, with no personal
exemptions.
County,
municipal and school district
taxes also are collected.
Those rates can be found
on the state's tax Web
site.
Pennsylvanians who live on a modest
income may qualify for the state's Tax
Forgiveness Credit.
Pennsylvania tax returns are due on April 15 or the next business day if that date falls on a weekend or holiday.
A
local sales tax of 1 percent
is collected on sales of
taxable goods and services
initiated from a location
in Philadelphia and Allegheny
county.
Major items exempt from sales tax
include food (not ready-to-eat), most wearing apparel, drugs,
textbooks, sales for resale and residential heating fuels.
Personal and real property taxes
Pennsylvania does not levy or collect
taxes on real estate or personal property. Those taxes are reserved
for the local governments: counties, municipalities and school
districts. Usually, all three districts levy real estate or
property taxes, so you will need to know what county, school
district and municipality you live in.
Municipalities (cities, townships
and boroughs) are permitted to levy real estate property taxes
that cannot exceed 30 mills on the assessed value of the property
without special permission of the courts.
The Taxpayer Relief Act provides
school districts the opportunity to offer lower property taxes
to homeowners by implementing an additional earned income and
net profits tax or a personal income tax. More information on
this measure is available at the Pennsylvania
Department of Education Web site.
The state's
Property
Tax/Rent Rebate program is
available to qualified seniors
and permanently disabled citizens.
It is funded by the Pennsylvania
Lottery and administered by the
Pennsylvania Department of Revenue.
Qualified taxpayers can be reimbursed
up to $650 a year for the amount
they paid in property taxes or
rent in the previous year.
Local governments can impose a variety
of local taxes, from the earned income tax to the real property
tax to various other taxes. Employers are required to withhold
from employees earned income and emergency and municipal services
taxes imposed by municipalities and school districts.
Pennsylvania
has an estate
tax based on a decedent's
total gross estate and limited
to the credit for state death
taxes allowed on the federal estate
tax return. However, since the
federal credit for state estate
tax payments has been phased out,
the Keystone State's estate tax
is not imposed.
Other Pennsylvania tax facts
Taxpayers
can go online to track the status
of their refunds.
In an effort to collect unpaid state taxes, the Pennsylvania Department of Revenue publishes a list of delinquent sales and employer withholding tax accounts.
For
more information, visit the Pennsylvania
Department of Revenue's Web
site. Residents may also contact the
automated FACT and Information Line at (888)-PATAXES.
New resident tax information is available
on the state's tax Web
site.
To download
tax forms on this site, you will need to install a
free copy
of Adobe Acrobat Reader. Click here for instructions.
