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

0.89 mills
Gross Receipts Tax - Telephone and Telegraph
50 mills (Intrastate, Interstate and Mobile)
Gross Receipts Tax - Electric Suppliers
59 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 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

.089 percent

Title Insurance Shares Tax

1.25 percent

Mutual Thrift Institutions Tax

11.5 percent

 

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