1099 Quarterly Taxes in Pennsylvania (2025-2026)
If you're self-employed in Pennsylvania — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Pennsylvania Department of Revenue (state). Pennsylvania uses a flat 3.07% income tax, which makes estimating your state burden simpler than progressive states. But you still need to send the money on time to avoid underpayment penalties.
Pennsylvania state income tax (2025)
Pennsylvania uses a flat income tax rate of 3.07% on all taxable income above the standard deduction. There are no brackets — every dollar of taxable income is taxed at the same rate.
How to pay Pennsylvania estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Pennsylvania state estimated payments as well — most states piggyback on the federal schedule. Pay Pennsylvania taxes through the Pennsylvania Department of Revenue's online portal: mypath.pa.gov. You can also mail Form REV-414 with a check.
Pennsylvania-specific quirk freelancers miss
Pennsylvania has the second-lowest flat rate (3.07%) of any state with an income tax — and unusually does NOT allow most federal deductions including the standard deduction, itemized deductions, or QBI. PA is a 'gross income' state: most income types are taxed at the flat rate without offsetting deductions. Philadelphia residents owe an additional 3.75% Wage Tax; Pittsburgh adds 1%.
Common deductions for Pennsylvania freelancers
- Pennsylvania allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Pennsylvania's rules for state conformity.
- PA does NOT allow QBI deduction. PA does NOT allow most federal business deductions — only direct business expenses on Schedule C-PA.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Pennsylvania taxable income.
- Self-employed health insurance premiums are deductible federally.