Tax Rates for Individuals
|Personal Income Tax
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.
||$1.60 per pack of 20 cigarettes/little cigars ($0.08 per stick)
|PA Sales, Use and Hotel Occupancy Tax
|Local Sales Tax
||1 percent for Allegheny County
2 percent for Philadelphia
For detailed and historic tax information, please see the Tax Compendium.