Taxes in Pennsylvania
Every state-level tax in Pennsylvania, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Pennsylvania's most unusual tax trait is its grip on wine: as a control state, it sets prices directly rather than taxing by the gallon, so no published per-gallon excise rate exists. That single fact reshapes how a resident experiences the cost of wine — the shelf price already reflects the state's markup, and shoppers won't find the per-gallon figures that other states publish. For anyone relocating, the practical takeaway is that wine pricing here runs through a state-run system, not a transparent per-gallon levy. Budget-minded newcomers should expect to compare final shelf prices rather than hunt for a published rate.
State income tax
3.07% flat rate.
Local income tax: Philadelphia levies a wage tax of 3.8712%. See all local income taxes.
Sales tax
The combined state + local sales tax rate is 6.34%. State rate 6.00% plus an average 0.34% local.
Estate & inheritance tax
Pennsylvania has no estate tax, but levies an inheritance tax on beneficiaries (top rate 15%).
Real estate transfer tax
Pennsylvania levies a transfer tax of 1.000% — State realty transfer tax; locals add 1–2%.
Cigarette Tax
Pennsylvania levies a cigarette tax of $2.60 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Pennsylvania levies a gas tax of 58.70¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Pennsylvania levies a beer tax of $0.080 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Pennsylvania levies a wine tax of control state per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Pennsylvania levies a spirits tax of $7.480 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 1.27%. Compare counties below for local rates.
Counties in Pennsylvania by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Delaware County | 1.84% | $332,200 |
| Monroe County | 1.66% | $267,600 |
| Berks County | 1.65% | $257,300 |
| York County | 1.61% | $248,600 |
| Erie County | 1.60% | $177,000 |
| Cameron County | 1.59% | $88,900 |
| McKean County | 1.59% | $104,500 |
| Lehigh County | 1.55% | $300,400 |
| Northampton County | 1.52% | $308,600 |
| Allegheny County | 1.52% | $227,600 |
| Indiana County | 1.50% | $152,800 |
| Lackawanna County | 1.49% | $201,800 |
| Carbon County | 1.46% | $211,400 |
| Luzerne County | 1.45% | $174,100 |
| Mifflin County | 1.45% | $156,700 |
| Beaver County | 1.42% | $190,900 |
| Schuylkill County | 1.40% | $153,000 |
| Armstrong County | 1.37% | $157,300 |
| Lebanon County | 1.37% | $242,000 |
| Dauphin County | 1.35% | $236,400 |
| Crawford County | 1.35% | $153,200 |
| Montgomery County | 1.34% | $436,700 |
| Lawrence County | 1.34% | $147,200 |
| Adams County | 1.33% | $268,500 |
| Warren County | 1.32% | $127,500 |
| Lancaster County | 1.32% | $301,100 |
| Lycoming County | 1.31% | $202,200 |
| Wyoming County | 1.31% | $215,400 |
| Bucks County | 1.31% | $445,700 |
| Chester County | 1.30% | $485,600 |