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Pennsylvania
By the Numbers

Pennsylvania Below is a snapshot of key features of Pennsylvania's tax system. (Scroll Down)
State & Local Revenue (FY10)
  • General Revenue, Own-Source (GROS): $75.4 billion
  • General Revenue as a Share of Income: 14.9%
  • Tax Revenue: $52.7 billion
  • Tax Revenue as Share of income: 10.4%
  • Personal Income Tax (Share of Tax Revenue): 25.4% (12 out of 51)
  • Corporate Income Tax (Share of Tax Revenue): 3.7 % ( 13 out of 51)
  • Sales & Excise Tax (Share of Tax Revenue): 31.2 % ( 33 out of 51)
  • Property Tax (Share of Tax Revenue): 30.4 % ( 32 out of 51)
  • Other Taxes (Share of Tax Revenue): 7.9 % (12 out of 51)
Personal Income Tax Features (2012)
  • Range of Tax Rates: 3.07%
  • Standard Deduction: None
  • Personal Exemption: None
  • Dependent Exemption: None
  • Earned Income Tax Credit (EITC): None
  • Flat income tax rate structure
Corporate Income Tax Features (2012)
  • Range of Tax Rates: 9.99%
  • Income Level at Which Top Rate Applies: All
  • Combined Reporting: No
  • Apportionment Factor (Payroll): 0%
  • Apportionment Factor (Property): 0%
  • Apportionment Factor (Sales): 100%
Sales Tax Features (2012)
  • State Sales Tax Rate: 6.00%
  • Average Local Sales Tax Rate: 0.40%
  • Average Combined State & Local Sales Tax Rate: 6.40%
  • State Sales Tax Treatment of Groceries: Exempt
  • Local Sales Tax Treatment of Groceries: Exempt
  • Number of Services Taxed: 55 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: No
  • Vendor Compensation available without ceiling
  • "Amazon law" enforced under existing statute
  • Sales tax applies to some digital goods and services
Property Tax Features (2012)
  • Property is reassessed very infrequently.
  • Does not provide a meaningful circuit breaker for non-elderly taxpayers.
  • Across-the-board property tax cuts funded by legalized gambling.
Other Tax & Revenue Features (2012)
  • Gasoline Tax Rate (per gallon): $0.323
  • Diesel Tax Rate (per gallon): $0.392
  • Cigarette Tax Rate (per pack): $1.60
  • Estate or Inheritance Tax: Yes
  • Net Lottery Sales Per Capita: $217 (2010)
Tax Policy Oversight
  • Tax Expenditure Report: Yes
  • Tax Incidence Analysis Capability: Personal income tax only

Last Updated October 4, 2012

Sources & Glossary