Pennsylvania Bonus Tax Calculator (2026)
Pennsylvania withholds 3.07% state income tax on bonuses, on top of the federal 22% and 7.65% FICA.
Pennsylvania rules for bonuses
Regular withholding (aggregate method).
- Flat 3.07% of all compensation, no exemptions
If an employee receives supplemental or other compensation, an employer must determine the tax to withhold by adding the supplemental or other compensation for the current payroll period and multiplying this amount by the withholding rate.
Local taxes: Act 32 local EIT (higher of resident or work-location nonresident rate). Philadelphia wage tax 3.735% resident / 3.425% nonresident from 2026-07-01
Take-home bonus by amount
| Bonus | Federal (22%) | FICA | State | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $31 | $672 |
| $2,500 | $550 | $191 | $79 | $1,680 |
| $5,000 | $1,100 | $383 | $157 | $3,361 |
| $10,000 | $2,200 | $765 | $314 | $6,721 |
| $20,000 | $4,400 | $1,530 | $628 | $13,442 |
| $50,000 | $11,000 | $3,825 | $1,570 | $33,605 |
Sources
- www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbus
- www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/papersonali
- www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding
- www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-ty
- IRS Publication 15 (2026), section 7: Supplemental wages
Frequently asked questions
What is the bonus tax rate in Pennsylvania?
Pennsylvania withholds 3.07% on bonuses, on top of the federal 22% and 7.65% FICA.
How much of a $10,000 bonus do I keep in Pennsylvania?
About $6,721 for a single filer earning $85,000: $2,200 federal, $765 Social Security and Medicare and $314 state.
Will I get some of the bonus tax back?
Possibly. The 22% federal rate is only withholding. At tax time your bonus is taxed at your bracket (22% at this salary), and Pennsylvania's flat supplemental rate can also differ from your actual state rate.