$50,000 wages
$1,867.50
3.735% effective
PA · Rank #1Philadelphia Local Income Tax 2026
3.735% — about $2,988 on $80,000 single-filer wages (local tax only).
By Sammy S. · Founder · AuthorUpdated for 2026
Philadelphia local income tax at a glance
Uses the Jul 1, 2026 resident Wage/Earnings Tax rate (3.735%) published by the City of Philadelphia. Jan–Jun 2026 withholding used 3.74%. Non-resident rate is lower (3.425%) and is not modeled here. See all city rankings · Compare cities
Key takeaways — Philadelphia local income tax
- Philadelphia ranks #1 in our curated 2026 list at 3.735% (~$2,988 on $80,000 single-filer wages (local tax only)).
- Flat resident rate 3.735% from City of Philadelphia — Wage Tax (employers) (checked 2026-08-08).
- State code PA: local tax stacks with Pennsylvania state income tax (and federal/FICA) unless a specific credit applies.
- Non-resident rates and municipal credits are generally not modeled—confirm with City of Philadelphia — Wage Tax (employers).
- Official source: https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/
Philadelphia vs nearby localities
Same vignette local tax only. Philadelphia: $2,988.
| Locality | Vignette tax | vs Philadelphia | Compare |
|---|---|---|---|
| Philadelphia | $2,988 | — | This page |
| New York CityNY | $2,665.89 | -$322.11 | Compare |
| Baltimore CityMD | $2,560 | -$428 | Compare |
| Montgomery CountyMD | $2,560 | -$428 | Compare |
| ClevelandOH | $2,000 | -$988 | Compare |
Philadelphia local tax at different wages
Single filer; local/city tax only (2026 model).
$80,000 wages
$2,988
3.735% effective
$120,000 wages
$4,482
3.735% effective
$200,000 wages
$7,470
3.735% effective
How to read this Philadelphia page
Philadelphia local income tax in 2026
Uses the Jul 1, 2026 resident Wage/Earnings Tax rate (3.735%) published by the City of Philadelphia. Jan–Jun 2026 withholding used 3.74%. Non-resident rate is lower (3.425%) and is not modeled here.
On $80,000 single-filer wages (local tax only), modeled local tax is $2,988 (3.735%). That excludes federal income tax, FICA, and Pennsylvania state income tax.
Use / with the optional local-tax toggle set to Philadelphia for a full paycheck estimate.
How Philadelphia’s local tax usually works
Employers typically withhold the resident rate of 3.735% from wages when the employee is a resident (or when non-resident rules require withholding on in-city work). Annual city returns may still be required in some jurisdictions.
Always verify whether your home city and work city differ—Ohio and Pennsylvania systems often involve credits or dual filings.
Rate last checked against City of Philadelphia — Wage Tax (employers) on 2026-08-08.
How tax scales with wages
Because the rate is flat, local tax scales linearly: $80,000 → $2,988; double the wage and the local tax roughly doubles (before exemptions).
Raises, bonuses, and RSU wages may all be subject to local tax depending on the ordinance—confirm with payroll.
Who this Philadelphia page helps
Useful if…
- •Residents of Philadelphia checking published 2026 rates
- •Job seekers comparing Philadelphia offers to other cities in this hub
- •Payroll teams verifying withholding against City of Philadelphia — Wage Tax (employers)
Use official tools if…
- •Multi-city work schedules needing day-count apportionment
- •Self-employed filers with net-profits tax variants (e.g. Philly NPT)
- •Anyone needing a binding opinion from the city revenue department
Philadelphia local tax checklist
- 1Open City of Philadelphia — Wage Tax (employers) and confirm the resident rate and effective date.
- 2Check non-resident rules if you live outside Philadelphia.
- 3Ask payroll whether credits or exemptions apply.
- 4Model take-home with federal + PA state + this local rate.
- 5Bookmark this profile for the next rate-change announcement.
Local tax by wage band
Single filer; local/city tax only. Default vignette is $80,000. Model a full paycheck with the paycheck calculator.
| Wage | Local tax | Effective |
|---|---|---|
| $50,000 | $1,867.50 | 3.735% |
| $80,000 | $2,988 | 3.735% |
| $120,000 | $4,482 | 3.735% |
| $200,000 | $7,470 | 3.735% |
Compare Philadelphia with another city
Compare any two cities
Resident local / wage tax rates and vignette tax side by side.
Cities with similar vignette local tax
Closest to Philadelphia's $2,988 on $80,000 single-filer wages (local tax only).
Philadelphia FAQs
Philadelphia uses a flat resident rate of about 3.735% in our 2026 model. Uses the Jul 1, 2026 resident Wage/Earnings Tax rate (3.735%) published by the City of Philadelphia. Jan–Jun 2026 withholding used 3.74%. Non-resident rate is lower (3.425%) and is not modeled here.
About $2,988 of local/city tax only (rank #1 in this curated list). State, federal, and FICA are separate.
City of Philadelphia — Wage Tax (employers): https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/ (last checked 2026-08-08).
Many cities tax non-residents on work performed in the city at a different rate (for example Philly non-resident wage tax is lower than the resident rate; Detroit non-residents pay half the resident rate). This page models resident rates only—see City of Philadelphia — Wage Tax (employers).
State and local income taxes may be itemized on Schedule A subject to the federal SALT cap. Whether you benefit depends on your full return—use IRS guidance or a tax professional.
PA state paycheck calculatorPhiladelphia metro paycheck exampleProfile: Philadelphia · Hub rankings. Last validated 2026-08-08.