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Tax Rates for Individuals

Tax Rate
Personal Income Tax 3.07 percent

Prior Year Personal Income Tax Rates
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 see the Tax Compendium.