Philadelphia County, Pennsylvania Local Income Tax Rates, 2026
1 municipalities, resident rates 3.735%. Resident rates include the school district earned income tax; non-residents pay the municipal rate only.
Source: City of Philadelphia Department of Revenue, Wage Tax (employers): rates effective July 1, 2026 and taxable compensation · Pennsylvania paycheck calculator
| Municipality | School district | Residents | Non-residents |
|---|---|---|---|
| Philadelphia | Philadelphia City School District | 3.735% | 3.425% |
Base is Pennsylvania compensation (Medicare wages: 401(k) deferrals stay in, Section 125 premiums come out). The flat local services tax, up to $52 a year, is not shown.