Self-Employment Tax for Pennsylvania (2026)
Pennsylvania (PA) Key Facts
Federal S E Tax Rate
15.3%
State Income Tax Rate
3.07%
Combined S E + State Rate
18.4%
S E Tax Components
12.4% Social Security + 2.9% Medicare
How This Calculator Works in Pennsylvania
This calculator estimates your total self-employment tax in Pennsylvania, including the federal 15.3% SE tax and Pennsylvania's state income tax. Enter your net SE income to see your liability.
Pennsylvania Overview
Self-employed workers in Pennsylvania pay the federal 15.3% SE tax plus state income tax at flat 3.07%, for a combined burden of approximately 18.4%. Pennsylvania local earned income tax (EIT) varies by municipality (typically 1%-3.1%) and applies to self-employment income.
How Pennsylvania Compares
Pennsylvania's combined SE burden of 18.4% compares to New York at 26.2% and New Jersey at 26.1%. State income tax creates meaningful differences between states.
| State | Top Rate | Notes |
|---|---|---|
| New York | 10.9% | New York has a state income tax on SE income rate of 10.9%. |
| New Jersey | 10.75% | New Jersey has a state income tax on SE income rate of 10.75%. |
| Ohio | 3.5% | Ohio has a state income tax on SE income rate of 3.5%. |
Pennsylvania's state income tax on SE income rate of 3.07% compares to a national average of approximately 5.04%. This is below the national average.
Tips for Pennsylvania Residents
- 1Federal self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) regardless of state.
- 2Pennsylvania adds state income tax at flat 3.07% on self-employment income, for a combined rate of about 18.4%.
- 3Pennsylvania local earned income tax (EIT) varies by municipality (typically 1%-3.1%) and applies to self-employment income.
- 4Deduct half of your SE tax on your federal return and track all business expenses to minimize net self-employment income.
- 5Consider whether an S-Corp election could reduce your SE tax burden if your net income exceeds $50,000-$60,000.