See all 50 states on one map and compare side-by-side. Start 7-day free trial — no card required
Pennsylvania
Corporate Income Tax Rate at a Glance
Pennsylvania's top corporate income tax rate is 8.49%, applied as a flat rate. This places Pennsylvania in the "High (8% or higher)" tier among U.S. states.
Rate Structure (Flat vs. Graduated)
8.49% flat Corporate Net Income Tax (CNIT) rate for tax year 2025, down from 8.99% (2023) and 9.99% (pre-2023). Phasing down 0.5 percentage points annually to reach 4.99% by 2031 under Act 53 of 2022.
S-Corp & Pass-Through Treatment
Pennsylvania recognizes federal S-corp election (or entity may file PA-20S/65 not to elect S status). PA S-corps and pass-throughs are taxed at the owner level under the 3.07% personal income tax. Pennsylvania does not currently have a state-level PTE tax election.
Official State Revenue Department
For current corporate tax rules in Pennsylvania, consult the state's official source at https://www.revenue.pa.gov/TaxTypes/CorporationTaxes/Pages/default.aspx. Rates and rules change annually — verify with a qualified tax professional before taking any action.
Related guides
More from Vermont · Corporate Tax
See all corporate taxpairs →Moving to Pennsylvania from elsewhere · Corporate Tax
Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.