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Current Tax Rates

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

Tax Rate
Personal Income Tax 3.07 percent
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.
PA Sales, Use and Hotel Occupancy Tax 6 percent
Local Sales Tax 1 percent for Allegheny County

2 percent for Philadelphia
Cigarette Tax $2.60 per pack of 20 cigarettes/little cigars ($0.13 per stick)
Malt Beverage Tax See Malt Beverage Tax Rate Table
Liquor Tax 18 percent
Vehicle Rental Tax 2 percent
New Tire Fee $1 per tire fee is imposed on the sale of new tires for highway use in Pennsylvania
Motor Vehicle Lease Tax 3 percent of the total lease price
Motor Vehicle Rental Fee $2 for each day or part of day for which a vehicle is rented
Corporate Net Income Tax 9.99 percent
Capital Stock/Foreign Franchise Tax Eliminated for tax years beginning Jan. 1, 2016 and after. See Capital Stock/Foreign Franchise Tax
Gross Receipts Tax - Telephone and Telegraph 50 mills (Intrastate, Interstate and Mobile)
Gross Receipts Tax - Electric Suppliers 59 mills
Gross Receipts Tax - Transportation (Other Than Motor Vehicles) 50 mills (Slack Water Navigation and Other)
Public Utility Realty Tax (PURTA) Rate set annually to raise required Realty Tax Equivalent (RTE) revenue
Gross Premiums Tax 2 percent plus any retaliatory tax

3 percent surplus lines tax rate is imposed on policies written with unlicensed non-life insurers
Financial Institutions Taxes Bank and Trust Company Shares Tax 0.95 percent
Title Insurance Shares Tax 1.25 percent
Mutual Thrift Institutions Tax 11.5 percent
Aviation gasoline $0.055/gallon
Jet fuel $0.016/gallon
Liquid fuels (motor gasoline and gasohol) $0.582/gallon
Fuels (undyed diesel and undyed kerosene) $0.747/gallon
Hydrogen (alternative fuel) $0.582/gasoline gallon equivalent
CNG (alternative fuel) $0.582/gasoline gallon equivalent
Propane/LPG (alternative fuel) $0.429 gallon
Ethanol (alternative fuel) $0.388/gallon
Methanol (alternative fuel) $0.292/gallon
E-85 (alternative fuel) $0.418/gallon
M-85 (alternative fuel) $0.335/gallon
LNG (alternative fuel) $0.386/gallon
Electricity (alternative fuel) $0.0174 KWH

Current and Historical Motor and Alternative Fuels Tax Rates