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Pennsylvania 1099 tax calculator

Pennsylvania's flat 3.07% state income tax applies to freelancer income just like W-2 wages — making PA's state-level math simple. Most freelancers also owe Local Earned Income Tax (LEIT) of 1-4% to their municipality, plus federal self-employment tax and federal income tax.

Your 1099 income

Updates instantly as you type.

Total payments received from clients

$

Deductible expenses (home office, software, mileage, etc)

$

If you also have a regular job — affects your federal bracket

$

Total tax owed

Self-employed

$16,349

Pay $4,087 quarterly to the IRS — that's an effective rate of 22.7% on your net profit.

Tax breakdown

  • Net profit (income − expenses)
    $72,000
  • Self-employment tax (15.3%)
    $10,173
  • Federal income tax
    $4,122
  • Pennsylvania state tax
    $2,054
  • QBI deduction (20% reduces fed tax)
    −$14,400
  • Half-SE tax deduction
    −$5,087
  • After-tax take-home
    $55,651

Q1

Apr 15

$4,087

Q2

Jun 16

$4,087

Q3

Sep 15

$4,087

Q4

Jan 15

$4,087

AI Analysis

Pennsylvania freelancer tax landscape

Pennsylvania taxes 1099 income at the flat 3.07% rate, with no standard deduction or personal exemption — every dollar of net business income is taxed from the first. The simplicity makes filing easy, but it also means PA's effective rate on freelance income is slightly higher proportionally for low earners than for high earners.

PA does not allow most federal deductions to flow through to state level. The federal QBI deduction (20%) doesn't reduce PA state tax. The half-SE tax deduction also doesn't apply at the state level. So the PA tax is calculated on a more straightforward 'net business income' basis.

Most Pennsylvania freelancers also owe LEIT (Local Earned Income Tax) to their home municipality. Philadelphia residents owe 3.75% (Philadelphia Wage Tax — which uniquely applies to non-resident workers too at 3.44%). Pittsburgh residents owe 3%. Many smaller PA towns charge 1-1.5%. LEIT is on top of the 3.07% state tax. Our calculator shows state tax only — for full PA accuracy, add your local rate.

Pennsylvania requires quarterly estimated payments via Form REV-414(I) if you owe more than $246 in PA tax. Due dates align with federal: April 15, June 16, September 15, and January 15. Late payments incur interest and penalties.

Compare Pennsylvania to other states

See how 1099 taxes in Pennsylvania compare to other major states:

Frequently asked questions

What's PA's flat tax rate for freelancers?

3.07% on all net business income. No standard deduction or personal exemption. The federal QBI deduction does not apply at the PA state level.

Do I owe LEIT on freelance income in Pennsylvania?

Yes — most PA municipalities charge LEIT (Local Earned Income Tax) on freelance and self-employment income. Rates typically 1-4%. Philadelphia uniquely applies its 3.44% non-resident wage tax to freelancers working for Philly clients.

What about the Philadelphia Wage Tax?

Philadelphia residents pay 3.75% on freelance income; non-residents working for Philly clients pay 3.44%. This is on top of the 3.07% PA state tax.

Do PA freelancers pay quarterly?

Yes — file Form REV-414(I) quarterly to PA Department of Revenue if you expect to owe more than $246 in state tax. Due dates same as federal: April 15, June 16, September 15, January 15.

Does PA allow business expense deductions?

Yes, but PA's definition of allowable expenses is slightly different from federal. Some federally deductible expenses (like home office on simplified method) require actual-expense calculation in PA.

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