TAX AND LICENSE / STATE TAX SYSTEM

State Income Tax
Pennsylvania imposes a flat tax rate of 3.07 percent on taxable personal income in eight categories that include compensation, interest and dividends, business income, net gains or income from property, royalties, estates and trusts, and gambling gains. No standard deduction or personal exemption is allowed but tax can be reduced by deductions, credits, and exclusions.

Pennsylvania Department of Revenue
Harrisburg 888-PATAXES
Income Tax 717-787-8201
TTY 800-447-3020
www.revenue.state.pa.us

Taxpayers’ Rights Advocate Office
Harrisburg 717-772-9347
www.revenue.state.pa.us

Sales and Use Tax
Pennsylvania imposes a 6 percent state sales tax; an additional 1 percent rate can be imposed by cities or counties. For more information, contact:

Pennsylvania Department of Revenue
Harrisburg 888-PATAXES
www.revenue.state.pa.us

Inheritance & Estate Tax
No tax is incurred on property inherited from a spouse or from a child 21 or younger by a parent. Transfers to direct heirs are taxed at 4.5 percent, 12 percent for siblings, and 15 percent for all others. For more information or answers to specific questions, contact;

Inheritance Tax Division
717-787-8327
www.revenue.state.pa.us

Realty Transfer Tax
Pennsylvania residents pay a realty transfer tax of 1 percent of the actual consideration or price of the property represented in the deed.

Property Taxes
Property taxes in Pennsylvania are imposed and collected locally. Consult your municipal and/or county tax officials for specific information:

Berks County Assessor
610-478-6262
www.co.berks.pa.us

Bucks County Assessor
215-348-6000
www.buckscounty.org

Lehigh County Assessor
610-782-3038
www.lehighcounty.org

Monroe County Assessor
Stroudsburg 570-517-3133
www.monroecountypa.gov

Northampton County Assessor
610-829-6155
www.northamptoncounty.org