Businesses > Tax Rates

Consumption Tax Rates

Consumption Tax Rates

Tax	Rate
PA Sales, Use, and Hotel Occupancy Tax	6 percent
Local Sales Tax	1 percent for Allegheny County 2 percent for Philadelphia
Tax on Cigarette Tax	$1.60 per pack of 20 cigarettes/little cigars ($0.08 per stick)
Malt Beverage Tax	See Malt Beverage Rate Table
Liquor Tax	18 percent
Vehicle Rental Tax	2 percent
PTA	See PTA Fund Taxes and Fees

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

Corporation Tax Rates

Corporation Tax Rates

Tax		Rate
Corporate Net Income Tax		9.99 percent
Capital Stock/Foreign Franchise Tax		2.89 mils
Gross Receipts Tax - Telephone and Telegraph		50 mils (Intrastate, Interstate and Mobile)
Gross Receipts Tax - Electric Suppliers		59 mils
Gross Receipts Tax - Transportation (Other Than Motor Vehicles)		50 mils (Slack Water Navigation and Other)
Public Utility Realty Tax (PURTA)		Rate set annually to raise required Realty Tax Equivalent (RTE) revenue
Gross Premiums Tax		2 percent plus any retaliatory tax 3 percent surplus lines tax rate is imposed on policies written with unlicensed non-life insurers
Financial Institutions Taxes	Bank and Trust Company Shares Tax and Title Insurance Shares Tax	1.25 percent
	Mutual Thrift Institutions Tax	11.5 percent
Corporate Loans Tax		4 mills

For detailed and historic Pennsylvania corporate tax information, please review the Tax Compendium.