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Personal income tax. Pennsylvania has a flat tax rate of 3.07% on individual income, with no personal exemptions.
The rates for the Pennsylvania inheritance tax are as follows: 1  0% on transfers to a surviving spouse, to a parent from a child aged 21 or younger, or to charitable organizations; 2  4.5% on transfers to direct descendants and lineal heirs; 3  12% on transfers to siblings and cousins; and.