| 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 | 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 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 | $0.060/gallon |
| Jet fuel | $0.020/gallon |
| Liquid fuels (motor gasoline and gasohol) | $0.611/gallon |
| Fuels (undyed diesel and undyed kerosene) | $0.785/gallon |
| Hydrogen (alternative fuel) | $0.611/gasoline gallon equivalent |
| CNG (alternative fuel) | $0.611/gasoline gallon equivalent |
| Propane/LPG (alternative fuel) | $0.451 gallon |
| Ethanol (alternative fuel) | $0.408/gallon |
| Methanol (alternative fuel) | $0.306/gallon |
| E-85 (alternative fuel) | $0.438/gallon |
| M-85 (alternative fuel) | $0.352/gallon |
| LNG (alternative fuel) | $0.688/diesel gallon equivalent |
| Electricity (alternative fuel) | $0.0183 KWH |