Philadelphia Paycheck Calculator — Local Income Tax
Philadelphia, Pennsylvania charges a 3.7% resident city income tax (3.4% for nonresidents) on top of your federal, FICA and Pennsylvania state income tax. On a $100,000 salary that's about $3,735 a year in Philadelphia local tax, leaving $72,375/year take-home ($2783.65 biweekly) for a single filer in 2026. Enter your own pay in the calculator above for an exact breakdown.
$2,261.20 take-home / paycheck
Gross: $2,884.62 · Federal: $295.00 · Social Security: $178.85 · Medicare: $41.83 · Philadelphia: $107.74
Annual take-home: $58,791 on $75,000 gross · 78% of gross
Includes Philadelphia local income tax.
Full breakdown (per paycheck & annual)
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | −$295.00 | −$7,670 |
| Social Security (6.2%) | −$178.85 | −$4,650 |
| Medicare (1.45%) | −$41.83 | −$1,088 |
| Philadelphia local tax | −$107.74 | −$2,801 |
| Take-home (net) | $2,261.20 | $58,791 |
Federal & FICA: IRS Rev. Proc. 2025-32 + SSA 2026 (SS wage base $184,500). State: Tax Foundation 2026. Philadelphia local tax: official jurisdiction source, 2026. Assumes constant pay. How we calculate →
How Philadelphia's city income tax works (resident vs. nonresident)
Philadelphia taxes residents at 3.73% and nonresidents who work in Philadelphia at a separate nonresident rate — 3.42% — under Philadelphia's own dual resident/nonresident wage-tax structure. The calculator above models the resident rate by default (3.73%); if you work in Philadelphia but live elsewhere, your city tax is the nonresident rate shown here instead.
On a $100,000 salary, a Philadelphia resident owes about $3,735 a year in city tax (3.73%); a nonresident commuting in for work would owe roughly $3,425 instead (3.42%).
Philadelphia vs. Pennsylvania state tax and neighboring jurisdictions
Pennsylvania's own state income tax (separate from Philadelphia's local tax) applies statewide; on a $100,000 salary that's about $3,070 a year before any local tax is added.
Among the 10 local jurisdictions in this dataset for Pennsylvania, Philadelphia ranks #1 by dollar amount of local tax owed on a $100,000 salary — the highest is Philadelphia and the lowest is Wilkes-Barre.
Philadelphia paycheck example (2026, single filer)
$60,000 salary: federal $5,020, FICA $4,590, Pennsylvania state tax $1,842, Philadelphia local tax $2,241 → take-home $46,307/year ($1781.04 biweekly).
$100,000 salary: federal $13,170, FICA $7,650, Pennsylvania state tax $3,070, Philadelphia local tax $3,735 → take-home $72,375/year ($2783.65 biweekly).
These assume the standard deduction, no pre-tax 401(k)/health deductions and biweekly pay. Use the calculator above for your own salary, filing status and deductions.
Who pays Philadelphia's local income tax
Both Philadelphia residents and nonresidents who work in Philadelphia owe this tax — residents at 3.73%, nonresidents at 3.42%. Employers withhold based on where you live and work.
Philadelphia local tax — frequently asked questions
How much is Philadelphia's local income tax?
Philadelphia charges a 3.7% resident city income tax (3.4% for nonresidents). On a $100,000 salary that works out to about $3,735 a year for a single filer in 2026.
What is the take-home pay on $60,000 in Philadelphia?
About $46,307 a year ($1781.04 biweekly) for a single filer in 2026, after federal tax, FICA, Pennsylvania state tax and Philadelphia's local tax of $2,241.
What is the take-home pay on $100,000 in Philadelphia?
About $72,375 a year ($2783.65 biweekly) for a single filer in 2026, after federal tax, FICA, Pennsylvania state tax and Philadelphia's local tax of $3,735.
Is Philadelphia's local tax the same as Pennsylvania's state income tax?
No — they're separate. Pennsylvania state income tax applies regardless of local jurisdiction; Philadelphia's local tax (a 3.7% resident city income tax (3.4% for nonresidents)) is added on top, following the same piggyback withholding.
Is Philadelphia's local tax higher or lower than other Pennsylvania jurisdictions?
Philadelphia ranks #1 of 10 local jurisdictions covered for Pennsylvania by dollar amount of tax at $100,000 — Philadelphia is the highest and Wilkes-Barre is the lowest.
How is Philadelphia's local income tax calculated?
Your local taxable income (the same base used for Pennsylvania state tax) is multiplied by 3.73% (resident rate).
Other local income tax jurisdictions in Pennsylvania
More paycheck & tax tools
Pennsylvania paycheck calculator (state-level) · Federal income tax calculator · National paycheck calculator
Researched & verified by the Calcuris Data & Research Team. How we build and check our tools →