Pennsylvania · rates effective Jan 1 – Dec 31, 2026 · verified 2026-08-08
Philadelphia Paycheck Calculator 2026
3.07% flat state tax rate in Pennsylvania, plus 3.735% city wage tax in Philadelphia.
Philadelphia's Wage Tax takes 3.735% of a resident's pay and 3.425% of a commuter's, on top of Pennsylvania's flat 3.07%. It is the only Pennsylvania paycheck with no $52 Local Services Tax - the city sits outside the law that creates one.
Official 2026 tables, never copiedSources stamped & dated99 golden tests before publish
CEBy the Calceva data desk · Verified against official sources · Updated 2026-08-08 · 3 min read
Two rates, and which one you pay depends on where you sleep
Philadelphia charges its Wage Tax on residents wherever they work, and on non-residents only for the days they work inside the city. From July 1, 2026 the rates are 3.735% for residents and 3.425% for everyone else; from January to June they were 3.74% and 3.43%. The calculator above is set to the resident rate - change the local rate field to 3.425 if you commute in.
The one Pennsylvania paycheck with no $52 line
Almost every Pennsylvania municipality withholds a Local Services Tax, usually the statutory $52 a year. Philadelphia does not, and it is not an oversight: the city taxes under the Sterling Act, outside the Local Tax Enabling Act that creates the LST. We checked rather than assumed - the state's own DCED register, queried for a Philadelphia address, prints LST $0.00 next to the two wage tax rates. So this page drops the line entirely instead of quietly leaving $52 on your stub.
No deductions anywhere in the stack
Pennsylvania has no standard deduction, no personal exemption and no allowances, and the Wage Tax works the same way: both apply from the first dollar. Worse, your 401(k) contribution does not reduce either one - Pennsylvania taxes elective deferrals when you earn them, unlike the federal system. A Philadelphian saving hard for retirement still pays 3.07% plus 3.735% on every dollar of it.
3.735% for residents and 3.425% for non-residents, effective July 1, 2026. Between January and June 2026 the rates were 3.74% and 3.43%.
I live outside Philadelphia but work there. What do I pay?
The non-resident rate of 3.425%, on the wages you earn inside the city. Your home municipality may also levy its own earned income tax; use the DCED register for your address.
Does Philadelphia charge the $52 Local Services Tax?
No. Philadelphia taxes under the Sterling Act, outside the law that creates the LST, and the state's DCED register shows $0.00 for a Philadelphia address. Most other Pennsylvania municipalities do charge it.
Does my 401(k) lower my Philadelphia Wage Tax?
No. Pennsylvania and Philadelphia both tax elective retirement deferrals in the year you earn them, so a 401(k) cuts your federal tax but not these two lines.
We never copy another calculator. Each rate is read from the official document, dated, and re-checked when agencies publish changes. This page's paper trail:
Verified 2026-08-08
PA DOR personal income tax page — Flat 3.07% on compensation, residents and nonresidents; no standard deduction, no exemptions, no allowances. 401(k) deferrals ARE taxable for PA; Section 125 premiums generally excluded.
Verified 2026-08-08
PA DCED, Find Your Withholding Rates by Address (official register, queried 2026-08-08) — Official DCED register, queried for 1401 John F Kennedy Blvd, Philadelphia 19102 ("as of 8/8/2026"): Resident EIT 3.735%, Non Resident EIT 3.425%, and LST $0.00 for both PHILADELPHIA CITY and PHILADELPHIA CITY S D. "Total Taxes to be Withheld: EIT 3.735%, LST $0.00". Philadelphia levies no Local Services Tax - the register prints an explicit zero, not a blank.
Verified 2026-08-08
PA DCED local tax finder + phila.gov wage tax page — Local Earned Income Tax nearly everywhere (typical ~1%; employer withholds higher of resident vs workplace rate); official rate lookup by address = DCED Municipal Statistics finder. Philadelphia wage tax 2026: 3.74%/3.43% Jan-Jun, 3.735%/3.425% (res/nonres) from 2026-07-01.
Verified 2026-08-08
DCED (statutory mechanics)(secondary source) — Local Services Tax typically $52/yr max (Act 7 of 2007), prorated per pay period; low-income exemption <$12,000 where LST >$10
Federal income tax, Social Security and Medicare on this page follow IRS Rev. Proc. 2025-32, Publication 15 and Publication 15-T, verified 2026-08-07. Our federal engine reproduces 2,175 of 2,175 Publication 15-T cells on every build. The six federal sources, itemised.
Cite this pageCalceva, “Philadelphia Paycheck Calculator (2026),” verified 2026-08-08, https://calceva.com/philadelphia-paycheck-calculator/