Philadelphia Pennsylvania tax guide
Philadelphia has its own city tax system that runs alongside Pennsylvania state taxes. Residents and many workers face a wage tax, and businesses owe BIRT and NPT on top of state filings.
Roughly 1.5 million.
Local earned income tax (EIT)
Philadelphia uses a city Wage Tax instead of a standard EIT. Resident and non-resident rates differ and are set annually.
Confirm the current rate using PA Municipal Statistics.
Key local tax facts
- City Wage Tax applies to wages, commissions, and other compensation.
- Residents pay the Wage Tax on all earned income, anywhere worked.
- Non-residents pay only on income earned for work performed in Philadelphia.
- Business Income & Receipts Tax (BIRT) and Net Profits Tax (NPT) apply to businesses operating in the city.
- Property tax is administered by the Office of Property Assessment and billed by the Department of Revenue.
Official Philadelphia tax resources
Pennsylvania tax topics
The main pa.tax hubs cover the underlying PA-level rules that apply everywhere in the state, including Philadelphia.
Pennsylvania's flat personal income tax, who pays it, how to file, and common deductions and credits.
Pennsylvania's local earned income tax: municipal and school district rates, residency rules, and filing requirements.
How Pennsylvania property tax is assessed, who collects it, and how it compares across counties and school districts.
Step-by-step guidance on appealing a Pennsylvania property tax assessment.
Pennsylvania's inheritance tax: who pays, the tiered rates by relationship, exemptions, and the filing deadline.
Pennsylvania sales and use tax rates, common exemptions, and what businesses need to collect.