Tax Summary

Corporate Income Tax
Franchise Tax
Sales Tax
Property Tax*
County Property Tax Rates
Personal Income Tax
Unemployment Compensation
Corporate Income Tax
Rate 0.0999
Notes Double weighted sales factor
Top of Page

Franchise Tax
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.
Top of Page

Sales Tax
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.
Top of Page

Property Tax*
Real Property Assessment ratios and tax rates vary by municipality.
The aggregate rate ranges from approximately 2 percent to 5 percent.
Top of Page

County Property Tax Rates
Westmoreland County 20.99 mills
Top of Page

Personal Income Tax
Rate 0.0307
Top of Page

Unemployment Compensation
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.

Top of Page