Individuals > Tax Rates
Tax Rates for Individuals

Tax Rates for Individuals

Tax Rates

Personal Income Tax

3.07%
 
 

Inheritance and Estate Tax

- 0 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 Tax
1 percent of the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing.

Cigarette Tax

$1.60 per pack of 20 cigarettes/little cigars ($0.08 per stick)

PA Sales, Use and Hotel Occupancy Tax

6 percent

Local Sales Tax

1 percent for Allegheny County

2 percent for Philadelphia

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