Pennsylvania Capital Gains Calculator

Calculate your federal and Pennsylvania capital gains tax liability

2025

Calculate Your
Pennsylvania Capital Gains Tax

Pennsylvania taxes capital gains at a flat rate of 3.07%. The state does not allow for the carryover of capital losses.

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Pennsylvania Capital Gains Tax Highlights

Flat 3.07% rate
Low rate
No capital loss carryovers
y

Enter Your Investment Details

Calculate your capital gains tax for Pennsylvania

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for Pennsylvania tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
Pennsylvania Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How Pennsylvania Taxes Capital Gains

Pennsylvania taxes capital gains at a flat rate of 3.07%. The state does not allow for the carryover of capital losses.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

Pennsylvania Tax Details

Tax Rate Structure

Flat Rate: 3.07%

Pennsylvania applies a flat rate to all capital gains regardless of income level.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

Pennsylvania Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with Pennsylvania tax professional for complex situations

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Real Estate in Pennsylvania

Real estate capital gains in Pennsylvania are subject to both federal and state tax considerations:

Pennsylvania Real Estate Tax Rate

Real estate capital gains in Pennsylvania are taxed at a flat rate up to 3.07%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

Pennsylvania State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✓ Allowed

Transfer Costs

Transfer Tax

State Rate: 1% (State Realty Transfer Tax)
Paid By: negotiable
Local Variations:
  • • Municipalities and school districts add their own tax, typically 1% to 3.5%. Reading has a 4.5% local rate.
Available Exemptions:
  • • Certain family transfers
  • • Transfers to secure a debt.

Recording Fees

Deed Recording: Varies significantly by county, can be over $200.
Mortgage Recording: Varies significantly by county, can be over $200.
Additional Fees:
  • • Fees are set at the county level and can be high.
Special Deductions & Notes:
  • • Standard federal depreciation rules apply.

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Property Tax Exemptions

Homestead

$0K

Maximum exemption

Pennsylvania Real Estate Specifics

• Pennsylvania has one of the highest combined Realty Transfer Taxes in the U.S., with a 1% state tax plus a significant local tax.

• The state's flat 3.07% income tax rate is low, but the disallowance of capital loss carryovers is a major drawback for investors.

• Property tax relief is provided through a homestead exclusion that varies by local school district.

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Pennsylvania Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form PA-40
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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Compare Pennsylvania to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.