This Pennsylvania paycheck calculator estimates what is left from 2026 wages after federal income tax, Pennsylvania personal income tax, a local earned income tax, the local services tax, Social Security, and Medicare. The state rate is 3.07% of taxable compensation. The Pennsylvania Department of Revenue lists that flat rate on its current tax-rate page, and it does not allow a standard deduction or a personal exemption against compensation. The sample is $65,000, single, paid every two weeks, with a 1% local rate and a $52 local services tax.
The 1% local rate is the usual combined resident earned income tax under the Local Tax Enabling Act, often split 0.5% to the municipality and 0.5% to the school district. It is not Philadelphia’s wage tax, and it is not the same dollar amount in every township. Type the resident rate for the address where you live. Federal income tax uses the tax year 2026 brackets and standard deduction in IRS Revenue Procedure 2025-32. Social Security is 6.2% up to $184,500, and Medicare is 1.45% of all wages. The result is an annual estimate divided by the number of paychecks. It is not the percentage method in Publication 15-T.
How to use this calculator
- Enter annual gross wages in dollars. The sample, 65000, means $65,000 for the year, not one paycheck.
- Choose Single or Married filing jointly. Joint changes the federal brackets and the $32,200 federal standard deduction. It does not change the 3.07% Pennsylvania tax.
- Choose a pay frequency. Every two weeks means 26 paychecks. Twice a month means 24. Weekly is 52 and monthly is 12.
- Enter a traditional 401(k) deferral for the year, or leave 0. Then enter the local earned income tax as a percent, and the local services tax in dollars for the whole year. The sample is 1 and 52. Press Calculate.
How a 2026 Pennsylvania paycheck is estimated
Federal taxable wages are gross wages minus the traditional 401(k) actually applied, then minus the federal standard deduction. For 2026 that deduction is $16,100 for a single filer and $32,200 for married filing jointly. On $65,000 with no deferral, a single filer has $48,900 of federal taxable income and $5,620.00 of federal income tax. Social Security is $4,030.00. Medicare is $942.50. Additional Medicare Tax is $0.00. Those three federal lines match the Texas paycheck at the same wages, because FICA does not depend on the state.
Pennsylvania does not follow that federal base. The Department of Revenue taxes compensation, and an employee’s contribution to a 401(k) is compensation for Pennsylvania personal income tax. This page therefore multiplies the full wages by 3.07%, before the deferral and before the federal standard deduction. On $65,000 that is $1,995.50, whether or not you type a deferral and whether you file single or joint. There is no Pennsylvania bracket. The next dollar of wages is taxed at the same 3.07%.
Local earned income tax uses the same compensation idea. The rate you type, taken to three decimal places, is applied to full wages. One percent of $65,000 is $650.00. A traditional 401(k) does not reduce it. The local services tax is different: it is a flat dollar amount for the year, not a percent. The sample uses $52, which is the usual Act 511 cap. Annual take-home is wages minus federal income tax, Social Security, Medicare, Additional Medicare Tax, the 3.07% state tax, the local tax, the local services tax, and the deferral. On the sample that is $51,710.00, and the headline is $1,988.85 every two weeks.
Set the local rate to 0 and the local services tax to 0 if you want the state line alone. The same $65,000 single wage then has annual take-home of $52,412.00. Texas, with state income tax at $0, has annual take-home of $54,407.50 on those wages. The entire $1,995.50 gap is the Pennsylvania tax. Adding the sample 1% and the $52 pulls Pennsylvania down by another $702.00, to $51,710.00. Illinois at the same wages charges $3,072.71 of state tax after a $2,925 exemption and has no local earned income tax on this site’s Illinois page. Its annual take-home is $51,334.79. Pennsylvania with the 1% local tax is $375.21 higher than that Illinois figure, and Pennsylvania with the local fields at zero is $1,077.21 higher. The states are not using the same subtraction.
Formula
Tax year 2026. Pennsylvania wages. Federal taxable wages = max(0, wages − traditional 401(k) − federal standard deduction) Federal standard deduction = $16,100 single, or $32,200 married filing jointly 401(k) applied = min(amount entered, wages, $24,500) Federal income tax = 2026 Rev. Proc. 2025-32 brackets Social Security = 6.2% × min(wages, $184,500) Medicare = 1.45% × wages Additional Medicare Tax = 0.9% × max(0, wages − $200,000) Pennsylvania tax = 3.07% × wages Local earned income tax = local percent × wages Local services tax = the dollar amount entered, usually $52 or $0 Annual take-home = wages − federal income tax − Social Security − Medicare − Additional Medicare Tax − Pennsylvania tax − local earned income tax − local services tax − 401(k) Paycheck = annual take-home ÷ number of paychecks
A joint return on the same $65,000, still at 1% and $52, has federal income tax of $3,440.00. Pennsylvania tax stays $1,995.50. Local tax stays $650.00. Social Security and Medicare do not change. Annual take-home is $53,890.00, which is $2,180.00 above the single result. That $2,180.00 is the whole federal gap. The extra $16,100 of standard deduction is not taxed at one rate: part of it sits in the 12% band and part of the joint 10% band is wider than the single 10% band. The Illinois page walks through those two pieces on the same salary. Pennsylvania adds nothing further when the filing status changes.
On $65,000 single, a $6,500 traditional 401(k) cuts federal income tax from $5,620.00 to $4,840.00. That $780.00 is 12% of $6,500. Pennsylvania tax stays $1,995.50 and the 1% local tax stays $650.00, because both are charged on the wages before the deferral. Social Security stays $4,030.00 and Medicare stays $942.50. Annual take-home is $45,990.00, or $1,768.85 every two weeks. Cash pay falls by $5,720.00, which is the $6,500 deferral minus the $780.00 of federal tax saved. A deferral typed above $24,500 is cut back to the 2026 elective limit. Catch-up contributions are not added. Do not type a Roth amount into the deferral field: a Roth contribution does not reduce federal income tax, and this form would treat it as if it did.
Worked 2026 Pennsylvania paycheck examples
$65,000, single, 1% local tax, $52 local services tax
Federal income tax is $5,620.00, Social Security is $4,030.00, and Medicare is $942.50. Pennsylvania income tax is $1,995.50. Local earned income tax is $650.00. The local services tax is $52.00. Annual take-home is $51,710.00. The headline is $1,988.85 / two weeks. Dividing the same annual figure by 52 instead gives $994.42 / week. Twenty-six times the two-week headline is $51,710.10, ten cents above the annual line, because each paycheck is rounded on its own.
A Philadelphia resident is not in this 1% example. For wages paid on or after 1 July 2026, the City of Philadelphia lists the resident wage tax at 3.735%, down from 3.74% in the year that began 1 July 2025. Type 3.735 in the local field and 0 in the local services tax if you want that second-half rate for the whole year. On $65,000, single, the local line becomes $2,427.75, Pennsylvania tax stays $1,995.50, and annual take-home is $49,984.25, or $1,922.47 / two weeks. A full calendar year 2026 can mix 3.74% and 3.735% if the employer changed withholding on 1 July. This form applies one rate to all of the wages.
The same $65,000 filed jointly, and with a $6,500 deferral
Married filing jointly, every two weeks, 1% local tax, and a $52 local services tax, uses federal income tax of $3,440.00. Pennsylvania tax is still $1,995.50. Annual take-home is $53,890.00, or $2,072.69 / two weeks. The joint figure treats this salary as the only income on the return. A spouse with wages needs a return this one-wage form cannot build. The wider federal brackets would be shared. The Pennsylvania 3.07% would still apply to each spouse’s compensation, not to a combined bracket.
Go back to single and enter a $6,500 traditional 401(k). Federal income tax falls to $4,840.00. Pennsylvania tax and the local tax do not fall. Annual take-home is $45,990.00. The Illinois calculator, on the same wages and the same deferral, does reduce the state tax, because Illinois starts from wages after the deferral. Using that Illinois habit on a Pennsylvania stub will overstate take-home by 3.07% of the deferral, which is $199.55, plus another 1% if the local tax is 1%.
$90,000 at 1%, and $210,000 where the Social Security wage base stops
At $90,000, single, every two weeks, 1% local tax, and $52, federal income tax is $10,970.00, Social Security is $5,580.00, and Medicare is $1,305.00. Pennsylvania tax is $2,763.00, which is 3.07% of $90,000. Local earned income tax is $900.00. Annual take-home is $68,430.00, or $2,631.92 / two weeks. The Pennsylvania math did not change shape when federal taxable income entered the 22% band. The state line is still one rate times wages.
At $210,000, single, with the same 1% and $52, Social Security stops at $11,439.00 because wages are over the $184,500 base. Additional Medicare Tax is $90.00, which is 0.9% of the $10,000 above $200,000. Pennsylvania tax is $6,447.00. Local earned income tax is $2,100.00. Federal income tax is $39,134.00. Annual take-home is $147,693.00, or $5,680.50 / two weeks. The local rate is still applied to the full $210,000. A home-rule municipality can charge more than 1%, and Philadelphia’s resident rate is already above 1%. The field accepts a rate up to 10% so those addresses can be typed. It does not look the rate up from a street address.
2026 Pennsylvania paycheck at a 1% local rate
| Wages | Status | Federal income tax | Pennsylvania tax | Local tax | Annual take-home | Every two weeks |
|---|---|---|---|---|---|---|
| $40,000 | Single | $2,620.00 | $1,228.00 | $452.00 | $32,640.00 | $1,255.38 |
| $52,000 | Single | $4,060.00 | $1,596.40 | $572.00 | $41,793.60 | $1,607.45 |
| $65,000 | Single | $5,620.00 | $1,995.50 | $702.00 | $51,710.00 | $1,988.85 |
| $65,000 | Joint | $3,440.00 | $1,995.50 | $702.00 | $53,890.00 | $2,072.69 |
| $90,000 | Single | $10,970.00 | $2,763.00 | $952.00 | $68,430.00 | $2,631.92 |
| $120,000 | Single | $17,570.00 | $3,684.00 | $1,252.00 | $88,314.00 | $3,396.69 |
What this Pennsylvania paycheck estimate leaves out
The federal line is an annual standard-deduction estimate, then divided by the number of paychecks. It is not Publication 15-T withholding, and the Pennsylvania line is not an employer’s withholding table. Dependents, the child tax credit, extra withholding, a second job, and head of household are not modeled. Married filing jointly applies the joint federal brackets to this salary alone. Pennsylvania special tax forgiveness, which can reduce the state tax for eligible low incomes, is not applied. The 3.07% is charged in full on the wages you type.
Local earned income tax is whatever percent you enter. This page does not read a PSD code or the DCED municipal statistics. Philadelphia wage tax is a different statute from Act 32 earned income tax. For pay on or after 1 July 2026 the resident rate is 3.735% and the nonresident rate is 3.425%, from the City of Philadelphia wage-tax table. From 1 July 2025 through 30 June 2026 those rates were 3.74% and 3.43%. Type one of them if it matches the pay you are estimating, and set the local services tax to 0 for a Philadelphia wage-tax paycheck. A rate above the usual 1% Act 511 cap is allowed here because home-rule places and Philadelphia exceed it. A local services tax above $52 is also accepted up to $156, and the result says so, because the usual cap is not a universal one.
Unemployment compensation tax in Pennsylvania is an employer cost and is not deducted. There is no employee state disability tax on this page. Pre-tax health premiums, HSAs, and FSAs are not separate fields. If a premium is excluded from federal wages and from Pennsylvania compensation, subtract it from the wage field yourself before you calculate. Reciprocal agreements can change which state tax a cross-border worker owes. This form assumes the wages are Pennsylvania compensation of a Pennsylvania resident.
Employer Social Security and employer Medicare are not deducted. A bonus withheld at a flat supplemental rate will not match a row that treats the bonus as ordinary wages spread over the year. Compare a dollar result with a dollar take-home. The Saskatchewan and England pages on this site are in other currencies.
Frequently asked questions
Does Pennsylvania tax a traditional 401(k) deferral in 2026?
Yes. Employee contributions to a 401(k) are compensation for Pennsylvania personal income tax, and local earned income tax uses that compensation base. On $65,000, a $6,500 deferral cuts federal income tax from $5,620.00 to $4,840.00 and leaves the $1,995.50 state tax and the $650.00 local tax unchanged. Social Security and Medicare are also unchanged.
What local earned income tax rate should a Pennsylvania paycheck use?
Use the resident rate for your home municipality and school district. The common combined rate is 1%, and that is the sample. Some places are 0.5%, and a few home-rule places are higher. At $65,000, 0.5% with no local services tax is $325.00 of local tax and $52,087.00 of annual take-home. The 1% sample plus $52 is $51,710.00. Look the rate up by address before you treat either figure as your stub.
How much Pennsylvania state income tax is there on $65,000 of wages?
The 3.07% tax is $1,995.50. There is no standard deduction and no personal exemption in that line. Filing jointly does not change it. A 401(k) deferral does not change it. Federal income tax on the same single wage, with no deferral, is a separate $5,620.00.
Why is the Philadelphia wage tax not the 1% earned income tax?
Philadelphia taxes wages under its own wage tax. For pay on or after 1 July 2026 the resident rate is 3.735% and the nonresident rate is 3.425%. On $65,000 the resident line is $2,427.75, and with the local services tax at $0 the annual take-home is $49,984.25. The first half of 2026 used 3.74% for residents. Type the rate that matches the pay period you care about.
Does married filing jointly change the 3.07% Pennsylvania tax?
No. On $65,000 the state tax is $1,995.50 either way, and a 1% local tax is $650.00 either way. Joint filing changes the federal income tax, from $5,620.00 to $3,440.00 on this one salary, and annual take-home rises from $51,710.00 to $53,890.00. A spouse’s wages are not included.
Is the $52 local services tax a percent of wages?
No. It is a flat amount for the year. The sample subtracts $52 once, not $52 per paycheck. One percent of $65,000 is the separate $650.00 local earned income tax. Leaving the flat field at 52 when your municipality charges $10, or $0, overstates the deduction. Philadelphia wage tax is not this $52 field.
Related ClearCalc pages
- Ohio paycheck calculator for 2026 At $65,000 single with one exemption, Ohio tax is $1,344.00 rather than this $1,995.50. A 401(k) reduces Ohio tax. It does not reduce Pennsylvania tax.
- Illinois paycheck calculator for 2026 A 4.95% state tax after a $2,925 exemption. At $65,000 single the Illinois tax is $3,072.71, and a 401(k) does reduce it.
- Texas paycheck calculator for 2026 The same federal and FICA lines at $65,000, with state income tax at $0 and annual take-home of $54,407.50.
- Rent affordability calculator Compares rent with 30% of gross income. The rent page uses a $72,000 Pennsylvania example to show the take-home share.
- 2026 401(k) contribution calculator Check a deferral against the $24,500 limit. Pennsylvania still taxes the amount you defer.