TaxWrenTaxes for Pennsylvania freelancers in 2026
Pennsylvania has no standard deduction or personal exemption for most filers, so tax applies from the first dollar of income.
On $85,000 of 1099 profit, a single filer owes about $2,425 in Pennsylvania income tax on top of $17,800 in federal taxes. That ranks 18th lowest of 51 (50 states and DC), $304 less than the median state.
Among its neighbors, Ohio would tax the same income less, while West Virginia, New Jersey, Maryland, New York and Delaware would tax it more.
Pennsylvania also has local (county or city) income taxes. They average 0.99% of adjusted gross income statewide (2023 IRS and Census data compiled by the Tax Foundation) and are not included in these estimates.
Pennsylvania income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 3.07% | $0 | $0 |
Pennsylvania vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Pennsylvania | $2,425 | $20,225 | $64,775 |
| Delaware | $3,873 | $21,673 | $63,327 |
| Maryland | $3,389 | $21,189 | $63,811 |
| New Jersey | $2,842 | $20,642 | $64,358 |
| New York | $3,669 | $21,469 | $63,531 |
| Ohio | $1,729 | $19,529 | $65,471 |
| West Virginia | $2,729 | $20,529 | $64,471 |
How Pennsylvania taxes changed
Pennsylvania's rates and deductions did not change for 2026. State tax on $85,000 of 1099 profit is unchanged at $2,425.
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 3.07% | 3.07% |
| Standard deduction (single) | — | — |
| State tax on $85,000 of 1099 profit | $2,425 | $2,425 |
| Take-home on a $75,000 salary | $59,011 | $59,290 |
Each year uses that year's federal and Pennsylvania rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: Pennsylvania revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Pennsylvania 1099 tax FAQ
Does Pennsylvania have a state income tax?
Pennsylvania has a flat income tax of 3.07%.
How much should a freelancer in Pennsylvania set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 24% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $2,425 Pennsylvania income tax. Use the calculator for your own income, expenses and filing status.
What is the top Pennsylvania income tax rate in 2026?
3.07%. Pennsylvania has a flat income tax of 3.07%.
Do I need to make estimated tax payments to Pennsylvania?
Generally yes, if you expect to owe state tax that is not covered by withholding. Pennsylvania sets its own thresholds and due dates; check the Pennsylvania revenue department's estimated payment rules.