Pennsylvania Tax Tables for 2023
The 2023 Pennsylvania Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Pennsylvania State Tax Calculator 2023.
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Pennsylvania Tax Tables for 2023
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Pennsylvania in 2023. Pennsylvania applies a flat income tax to this filing status. All taxable income is taxed at the same rate, with no marginal brackets. This table shows the single rate used in calculations. To understand how flat tax tables differ from progressive systems, see our Tax Tables guide.
Single – Flat Income Tax (2023)
A single flat tax rate applies to all taxable income for Single filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 3.07% |
Married filing jointly – Flat Income Tax (2023)
A single flat tax rate applies to all taxable income for Married filing jointly filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 3.07% |
Married filing separately – Flat Income Tax (2023)
A single flat tax rate applies to all taxable income for Married filing separately filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 3.07% |
Head of household – Flat Income Tax (2023)
A single flat tax rate applies to all taxable income for Head of household filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 3.07% |
Widowed – Flat Income Tax (2023)
A single flat tax rate applies to all taxable income for Widowed filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 3.07% |
Pennsylvania Standard Deduction(2023)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $0 |
| Married filing jointly | $0 |
| Married filing separately | $0 |
| Head of household | $0 |
| Widowed | $0 |
Pennsylvania Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Pennsylvania updates:
Frequently Asked Questions
Why participate in Schedule P donations?
It’s an easy way to support Pennsylvania programs directly from your refund — helping local veterans, children, and conservation efforts without extra paperwork or payments.
Can part-year residents claim the credit?
Yes, if they meet the residency and income rules for the portion of the year they were Pennsylvania residents. Each spouse must file a separate SP form if filing jointly.
Can corporate partners use Schedule B?
Yes, if dividends flow through from partnerships or S corporations.
How do I handle per-diem or expense allowances?
Reimbursements under an accountable plan aren’t taxable; nonaccountable allowances generally are. For UE deductions, only certain unreimbursed expenses qualify in PA.
How does marriage affect local taxes?
EIT/LST are assessed per individual; marriage doesn’t combine incomes for EIT. Each spouse’s PSD/rate applies to their own wages.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.