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Below is a snapshot of key features of Pennsylvania's tax system. (Scroll Down)
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State & Local Revenue (FY08)
- General Revenue, Own-Source (GROS): $76.9 billion
- General Revenue as a Share of Income: 15.6%
- Tax Revenue: $54.1 billion
- Tax Revenue as Share of income: 11%
- Personal Income Tax (Share of Tax Revenue): 26.5% (17 out of 51)
- Corporate Income Tax (Share of Tax Revenue): 4.1% (22 out of 51)
- Sales & Excise Tax (Share of Tax Revenue): 29.4% (35 out of 51)
- Property Tax (Share of Tax Revenue): 28.7% (29 out of 51)
- Other Taxes (Share of Tax Revenue): 3.6% (22 out of 51)
Personal Income Tax Features (2011)
- Range of Tax Rates: 3.07%
- Standard Deduction: None
- Personal Exemption: None
- Dependent Exemption: None
- Earned Income Tax Credit (EITC): None
- Flat income tax rate structure
Corporate Income Tax Features (2011)
- Range of Tax Rates: 9.99%
- Income Level at Which Top Rate Applies: All
- Combined Reporting: No
- Apportionment Factor (Payroll): 5%
- Apportionment Factor (Property): 5%
- Apportionment Factor (Sales): 90%
Sales Tax Features (2011)
- State Sales Tax Rate: 6.00%
- Average Local Sales Tax Rate: 0.40%
- Average Combined State & Local Sales Tax Rate: 6.40%
- State Sales Tax Treatment of Groceries: Exempt
- Local Sales Tax Treatment of Groceries: Exempt
- Number of Services Taxed: 55 out of 168 surveyed
- Streamlined Sales Tax Membership: No
- Vendor Compensation available without ceiling
Property Tax Features (2011)
- Property is reassessed very infrequently.
- Does not provide a meaningful circuit breaker for non-elderly taxpayers.
- Across-the-board property tax cuts funded by legalized gambling.
Other Tax & Revenue Features (2011)
- Gasoline Tax Rate (per gallon): $0.323
- Diesel Tax Rate (per gallon): $0.392
- Cigarette Tax Rate (per pack): $1.60
- Estate or Inheritance Tax: Yes
- Net Lottery Sales Per Capita: $226
Tax Policy Oversight
- Tax Expenditure Report: Yes
- Tax Incidence Analysis Capability: Personal income tax only
Last Updated August 25, 2011
Sources & Glossary
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