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Current Tax Rates

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

Personal Income Tax3.07 percent
Inheritance and Estate Tax0 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 Tax1 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 Tax6 percent
Local Sales Tax1 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 Tax18 percent
Vehicle Rental Tax2 percent
New Tire Fee$1 per tire fee is imposed on the sale of new tires for highway use in Pennsylvania
Motor Vehicle Lease Tax3 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
​January 1, 2023 through December 31, 2023
​8.99 percent
​January 1, 2024 through December 31, 2024
​8.49 percent
​​January 1, 2025 through December 31, 2025
​7.99 percent
​​January 1, 2026 through December 31, 2026
​7.49 percent
​​January 1, 2027 through December 31, 2027
​6.99 percent
​​January 1, 2028 through December 31, 2028
​6.49 percent
​​January 1, 2029 through December 31, 2029
​5.99 percent
​​January 1, 2030 through December 31, 2030
​5.49 percent
​​January 1, 2031 and each taxable year thereafter
​4.99 percent

Capital Stock/Foreign Franchise TaxEliminated for tax years beginning Jan. 1, 2016 and after. See Capital Stock/Foreign Franchise Tax
Gross Receipts Tax - Telephone and Telegraph50 mills (Intrastate, Interstate and Mobile)
Gross Receipts Tax - Electric Suppliers59 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 Tax2 percent plus any retaliatory tax

3 percent surplus lines tax rate is imposed on policies written with unlicensed non-life insurers
Financial Institutions TaxesBank and Trust Company Shares Tax0.95 percent
Title Insurance Shares Tax1.25 percent
Mutual Thrift Institutions Tax11.5 percent
Aviation gasoline$0.060/gallon
Jet fuel$0.020/gallon
Liquid fuels (motor gasoline and gasohol)$0.576/gallon
Fuels (undyed diesel and undyed kerosene)$0.741/gallon
Hydrogen (alternative fuel)$0.576/gasoline gallon equivalent
CNG (alternative fuel)$0.576/gasoline gallon equivalent
Propane/LPG (alternative fuel)$0.425 gallon
Ethanol (alternative fuel)$0.384/gallon
Methanol (alternative fuel)$0.289/gallon
E-85 (alternative fuel)$0.413​/gallon
M-85 (alternative fuel)$0.332/gallon
LNG (alternative fuel)$0.648/diesel gallon equivalent
Electricity (alternative fuel)$0.0172 KWH

Current and Historical Motor and Alternative Fuels Tax Rates