Pennsylvania PTET 2026: deadline, rate, who can elect
Pennsylvania (PA), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
No
The personal income tax page does not describe an elective pass-through entity tax. It levies personal income tax at 3.07 percent on taxable income of resident and nonresident individuals, estates, trusts, partnerships, S corporations, business trusts, and LLCs that are not federally taxed as corporations.
Who can elect
Not applicable. No elective pass-through entity tax is described.
The 3.07 percent tax is the personal income tax, not an election.
How the election is made
Not applicable.
The page does not describe an election.
Election deadline
Not applicable.
The page does not describe an election.
Rate
Not applicable. No elective PTET rate is stated. Personal income tax is 3.07 percent.
The 3.07 percent figure is the personal income tax rate on the same page.
Owner relief
Not applicable.
The page does not describe an owner PTET credit or exclusion.
Estimates
Not applicable.
No elective-tax estimates are described.
Sunset or repeal
Not applicable.
No elective tax is described.
Still open in the source review
- The personal income tax page levies 3.07 percent on partnerships and S corporations. It does not describe an elective pass-through entity tax. The 3.07 percent tax is not treated as a PTET election.
Sources for this year
Bonus-depreciation conformity is on its own page.