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Personal income tax. Pennsylvania has a flat tax rate of 3.07% on individual income, with no personal exemptions.
A taxpayerâs average tax rate (or effective tax rate) is the share of income that he or she pays in taxes. By contrast, a taxpayerâs marginal tax rate is the tax rate imposed on his or her last dollar of income.Taxpayersâ average tax rates are lower â usually much lower â than their marginal rates.or example, the first portion of any taxpayerâs taxable income is taxed at a 10 percent rate, the next portion is taxed at a 15 percent rate, and so on, up to a top marginal rate of 39.6 percent. As an example, the graph below shows a married couple with two children earning a combined salary of $110,000.