Corporate Income Tax
Franchise Tax
Sales Tax
Property Tax*
County Property Tax Rates
Personal Income Tax
Unemployment Compensation
| Rate |
0.0999 |
| Notes |
Double weighted sales factor |
| Rate |
0.0289 |
| Basis |
Formula to approximate apportioned net worth |
| Notes |
Manufacturing property excluded from apportionment factor.
This tax will be phased out in 2010. |
| State Rate |
0.06 |
| Local Rate |
0.01 – Allegheny and Philadelphia counties only |
| Manufacturing Exemption |
Yes |
| Hotel/Motel Tax |
Counties may tax the rental of hotel or motel rooms. In Allegheny County and the city of Pittsburgh, this amounts to an additional 7 percent of the cost of a room. Counties throughout the commonwealth have the option to levy a hotel tax to fund tourism promotion agencies in the region. |
| Real Property |
Assessment ratios and tax rates vary by municipality.
The aggregate rate ranges from approximately 2 percent to 5 percent. |
| New Non-Construction Employers Rate |
0.036 |
| New Construction Employers Rate |
0.101 |
| Wage Limit |
$9,750 |
* The valuation of local property tax involves many factors including when the last assessment was performed, what the county’s assessment ratio is and what the combined millage of the taxing bodies is. Due to this complexity, it is best to have professionals with real estate tax experience perform your valuation.
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