The Kiplinger Tax Map: Guide to State Income Taxes, State Sales Taxes, Gas Taxes, Sin Taxes
Tool | Updated October 2018

State-by-State Guide to Taxes

Compare state tax rates and rules — on income, ordinary purchases, gas, sin products, property, and more — across the U.S.


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The Bottom Line
Map of Pennsylvania

Mixed Tax Picture

The Keystone State has a flat income tax rate of 3.07%, but municipalities can add to that with local earned income taxes. While sales taxes are relatively low, the state's fuel, tobacco and alcohol taxes are notably high.

Sales Tax

6% state levy. Philadelphia has a local sales tax of an additional 2%, and Allegheny County (Pittsburgh's home county) adds a local sales tax of 1%, bringing the population-weighted average to 6.34%, as measured by the Tax Foundation.

Income Tax Range

Pennsylvania has a flat rate of 3.07%. However, municipalities tax earned income, too. According to the Tax Foundation, the average levy is 2.95%.

See’s Retiree Tax Map to learn how Pennsylvania taxes Social Security income and other forms of retirement income.

Motor Fuel Taxes

Gasoline: $0.59 per gallon.
Diesel: $0.75 per gallon.

Property Taxes

Median property tax on Pennsylvania’s median home value of $167,700 is $2,603.

See’s Retiree Tax Map for details on tax breaks for seniors in Pennsylvania.

Vehicle Taxes

Sales tax is due on purchases.

Sin Taxes

Cigarettes: $2.60 per pack. The City of Philadelphia levies an additional $2.00 local tax per pack of cigarettes
Other tobacco products: 55 cents per ounce (except cigars)

Beer and other malt beverages: $0.08 per gallon
Wine: N/A
Liquor: $7.24
Pennsylvania directly controls the distribution and sale of alcohol. Liquor tax is an estimate by the Distilled Spirits Council of the United States and published by the Tax Foundation.
Vapor products: 40% of the wholesale price, with an exception (the result of a court challenge) for individual component parts of an e-cigarette.

Travel Taxes

Hotel: The state hotel occupancy tax of 6% is levied in lieu of sales tax. Philadelphia and Allegheny County charge an additional 1%.

Rental cars: 2% plus $2 per day. Philadelphia adds an additional 2%.

Taxes On Wireless Service


Inheritance and Estate Taxes

The Pennsylvania inheritance tax is calculated as a percentage of the value of the estate transferred to beneficiaries. The amount is determined based on the relationship of the heir to the decedent and the decedent’s date of death. The tax rate is 4.5% for transfers to direct descendants (lineal heirs), 12% for transfers to siblings and 15% for transfers to other heirs (except charitable organizations, exempt institutions and government entities). Property a husband and wife own jointly is exempt from the tax, and so is property inherited from a spouse or from a child 21 or younger by a parent. If the inheritance tax is paid within three months of the decedent’s death, a 5% discount may apply.

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