2026 Pennsylvania Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Pennsylvania in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Pennsylvania State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | ∞ | 3.07% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 7.49%
- Federal Standard Deduction (Single)
- $16,100
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Pennsylvania — 2026
OfficialValues verifiedPIT rate (3.07%) is a stable carry-forward, unchanged since 2004. Corporate net income tax rate (7.49%) is separately enacted under Act 53 of 2022, not an estimate.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
5 sources— show— hide
Cited for Rate brackets · confirmed
Official PA DOR page explicitly states 3.07% for both 2025 and 2026.
Cited for Standard deduction, Capital gains · confirmed
Official PA DOR PIT page describes the ongoing statutory treatment, no year-specific change noted for 2026.
Cited for Corporate rate · confirmed
Official PA DOR table: 2026 = 7.49%, part of the legislated phase-down schedule through 4.99% in 2031.
Cited for Corporate rate · confirmed
Official PA DOR CNIT page, same 2026 = 7.49% figure, references 'Act 45 of 2025 Corporate Net Income Tax (CNIT) provisions.'
- Pennsylvanias Corporate Net Income Tax Reduction What The 7 49 Cnit…iqbalbusinesslaw.comTier 3 · Expert secondary
Cited for Corporate rate · confirmed
Corroborating law-firm summary of the 2026 7.49% rate and full phase-down schedule (aggregator, corroboration only).
How we rate sources — tiers are derived from what published the document, not from our confidence in it.