Pennsylvania 1099 Tax Calculator 2026

Pennsylvania Freelancer Tax Rates 2026

Pennsylvania uses a simple flat income tax rate of 3.07% on all income — one of the lowest in the country. Note: Philadelphia residents pay an additional city wage tax.

Tax Type	Rate	Notes
Self-Employment Tax	15.3%	Federal — Social Security + Medicare
Federal Income Tax	10% – 37%	Progressive brackets, standard deduction applied
PA State Income Tax	3.07%	Flat rate — one of the lowest in the US
Philadelphia City Wage Tax	~3.75%	Philly residents only; non-residents ~3.44%

Example: Pennsylvania Freelancer Earning $75,000 (2026)

Tax Component	Amount
Self-Employment Tax (15.3%)	$10,597
Federal Income Tax	$6,949
PA State Tax (3.07%)	$1,679
Total Tax (outside Philly)	$19,225
Philadelphia City Wage Tax	+$2,050 est.
Take-Home Pay (outside Philly)	$55,775

Pennsylvania Freelancer FAQ

What is the Pennsylvania income tax rate for freelancers in 2026?

Pennsylvania has a flat state income tax rate of 3.07% on all income. This is one of the lowest flat rates in the US, making Pennsylvania more tax-friendly than high-tax states like California (up to 13.3%) or New York (up to 10.9%).

Do Philadelphia freelancers pay city wage tax?

Yes. Philadelphia residents pay an additional city wage tax of approximately 3.75% on earned income, including self-employment income. This makes Philadelphia significantly more expensive for freelancers than the rest of Pennsylvania. Non-residents who work in Philly pay about 3.44%.

How much tax does a Pennsylvania freelancer earning $75,000 pay?

A Pennsylvania freelancer (outside Philadelphia) earning $75,000 pays approximately $10,597 in SE tax, $6,949 in federal income tax, and $1,679 in PA state income tax — totaling about $19,225, an effective rate of roughly 25.6%. Take-home pay is approximately $55,775.