Finance · Pennsylvania · Tax year 2026
Pennsylvania Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Pennsylvania sole proprietor with no other income owes about $25,435: $14,130 of self-employment tax, $8,235 of federal income tax, and $3,070 of Pennsylvania income tax. That is 25.4% of profit, or $6,359 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $3,741 more in Maryland and $3,070 less in Ohio.
- State income tax
- 3.07% flat
- Pennsylvania tax on $100,000
- $3,070
- National rank
- #32 highest of 51
- Set aside on $100,000
- 25.4%
- State estimated payments
- Form PA-40 ES
- LLC filing fee
- $125
- State sales tax
- 6% + local
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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Pennsylvania self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Pennsylvania tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $1,228 | $8,655 | 21.6% | $2,164 |
| $60,000 | $8,478 | $3,559 | $1,842 | $13,879 | 23.1% | $3,470 |
| $80,000 | $11,304 | $5,344 | $2,456 | $19,103 | 23.9% | $4,776 |
| $100,000 | $14,130 | $8,235 | $3,070 | $25,435 | 25.4% | $6,359 |
| $150,000 | $21,194 | $16,413 | $4,605 | $42,213 | 28.1% | $10,553 |
| $250,000 | $29,851 | $36,509 | $7,675 | $74,035 | 29.6% | $18,509 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Pennsylvania tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $1,228 | $7,278 | 18.2% | $1,819 |
| $60,000 | $8,478 | $1,885 | $1,842 | $12,205 | 20.3% | $3,051 |
| $80,000 | $11,304 | $3,550 | $2,456 | $17,310 | 21.6% | $4,327 |
| $100,000 | $14,130 | $5,335 | $3,070 | $22,534 | 22.5% | $5,634 |
| $150,000 | $21,194 | $9,795 | $4,605 | $35,595 | 23.7% | $8,899 |
| $250,000 | $29,573 | $25,154 | $7,675 | $62,403 | 25.0% | $15,601 |
How Pennsylvania taxes self-employment income
Pennsylvania starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $0 (none)
- Top rate: 3.07%; your bracket on $100,000 of profit is 3.07%.
2026 Pennsylvania income tax brackets (all filers)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | and up | 3.07% |
Pennsylvania vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $3,741 more in Maryland and $3,070 less in Ohio.
| State | State income tax | Total tax | Set aside | vs Pennsylvania |
|---|---|---|---|---|
| Pennsylvania | $3,070 | $25,435 | 25.4% | — |
| Delaware | $4,793 | $27,157 | 27.2% | +$1,723 |
| Maryland | $6,811 | $29,176 | 29.2% | +$3,741 |
| New Jersey | $4,180 | $26,545 | 26.5% | +$1,110 |
| New York | $4,443 | $26,807 | 26.8% | +$1,373 |
| Ohio | $0 | $22,365 | 22.4% | −$3,070 |
| West Virginia | $3,367 | $25,732 | 25.7% | +$297 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Pennsylvania.
| Profit | Delaware | Maryland | New Jersey | New York | Ohio | West Virginia |
|---|---|---|---|---|---|---|
| $40,000 | +$158 | +$1,150 | −$546 | +$182 | −$1,228 | −$274 |
| $60,000 | +$576 | +$2,014 | −$75 | +$572 | −$1,842 | −$155 |
| $80,000 | +$1,110 | +$2,877 | +$450 | +$962 | −$2,456 | +$60 |
| $100,000 | +$1,723 | +$3,741 | +$1,110 | +$1,373 | −$3,070 | +$297 |
| $150,000 | +$3,255 | +$6,205 | +$2,760 | +$2,940 | −$4,605 | +$891 |
| $250,000 | +$6,508 | +$11,503 | +$6,060 | +$6,653 | −$7,675 | +$2,209 |
What's different about Pennsylvania for the self-employed
- Pennsylvania taxes business profit at a flat 3.07% with no standard deduction, and it does not allow the federal deductions for half of self-employment tax, retirement contributions, or self-employed health insurance. This estimate adds them back.
- Local earned income tax applies to self-employment profit: usually about 1%, Pittsburgh 3%, Philadelphia 3.74%. Enter yours under "Local income tax rate".
- Local earned income tax (EIT): municipalities and school districts tax the net profits of sole proprietors, as well as wages, under the Local Tax Enabling Act. Self-employed people file and pay with their local EIT collector. A loss from one business can offset another business's profit, but not wages.
- The income threshold that triggers PA estimated payments is rising: $14,000 for 2026 and $17,000 for 2027.
Pennsylvania estimated payments and deadlines
Pennsylvania collects its own estimated income tax with Form PA-40 ES, separately from the IRS. Required if you can reasonably expect to owe at least $430 in PA tax for 2026 (about $14,000 of income not subject to withholding) after withholding and credits, and your withholding and credits will be less than the required safe-harbor amount.
| Installment | Pennsylvania due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 15, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 Pennsylvania income tax return is due April 15, 2027.
File and pay through the Pennsylvania Department of Revenue.
LLC fees and sales tax in Pennsylvania
- Forming an LLC: $125 state filing fee.
- Annual Report: $7, every year, due between January 1 and September 30.
- Sales tax: 6% statewide, plus local rates in many cities and counties. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Pennsylvania self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Pennsylvania?
For a single filer with no other income, about 23.1% of profit at $60,000, 25.4% at $100,000, and 28.1% at $150,000 for 2026, covering self-employment tax, federal income tax, and Pennsylvania income tax. Enter your own numbers in the calculator for a personal figure.
Does Pennsylvania tax self-employment income?
Yes. Pennsylvania taxes self-employment profit as ordinary income at 3.07% flat rate. Pennsylvania starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are Pennsylvania estimated tax payments due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form PA-40 ES. Required if you can reasonably expect to owe at least $430 in PA tax for 2026 (about $14,000 of income not subject to withholding) after withholding and credits, and your withholding and credits will be less than the required safe-harbor amount.
How much does an LLC cost in Pennsylvania?
The state filing fee to form an LLC is $125. Annual Report: $7, every year, due between January 1 and September 30. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Pennsylvania's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax/tax-forgiveness
- www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/
- www.phila.gov/services/payments-assistance-taxes/business-taxes/net-profits-tax/
- www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2026/2026_rev-413i.pdf
- www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf
- www.pa.gov/agencies/dos/programs/business/fees-and-payments
- www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports
- www.pa.gov/agencies/revenue/resources/tax-rates
- dced.pa.gov/local-government/local-income-tax-information/act32-faq/