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.
