2026 tax year · Pennsylvania
RSU tax in Pennsylvania
A $60,000 vest costs $1,842 in Pennsylvania tax on top of the federal bill. And the federal share withheld is $2,970 short.
What a $60,000 vest actually costs in Pennsylvania
A single filer already earning $180,000 in salary. The vest stacks on top of that, so it fills the highest brackets rather than starting at the bottom:
| Withheld by your employer at 22.0% | $13,200 |
| Federal tax the vest actually costs | $16,170 |
| Federal shortfall, owed in April | $2,970 |
| Pennsylvania income tax on the vest | $1,842 |
| Total still to find | $4,812 |
The withholding rate is flat, 22.0% below $1 million of supplemental pay. And takes no account of your salary. That is why the gap grows the more you earn.
The gap widens with salary
| Salary | Withheld | Actually owed | Shortfall | Pennsylvania tax |
|---|---|---|---|---|
| $90,000 | $13,200 | $13,764 | $564 | $1,842 |
| $160,000 | $13,200 | $14,570 | $1,370 | $1,842 |
| $260,000 | $13,200 | $20,630 | $7,430 | $1,842 |
How Pennsylvania treats a vest
Pennsylvania taxes a vest as ordinary income like any other wages, adding $1,842 on top of the federal bill for $60,000 of vesting stock.
If you moved during the vesting period, the income is split between the states you worked in across it: Days worked in each state / total days in vesting period x RSU income = each state's allocation That is worked out day by day, not by where you lived on the vesting date.
Pennsylvania specifics that change the number
Pennsylvania also has local income tax that the estimate above does not model, many municipalities levy earned income tax. Philadelphia: 3.75% resident.. Add it separately for where you live and work.
What the same vest costs around Pennsylvania
Total income of $240,000 in the states Pennsylvania borders:
| State | Its tax | vs Pennsylvania |
|---|---|---|
| Ohio | $5,884 | −$1,484 |
| West Virginia | $10,195 | +$2,827 |
| Maryland | $12,210 | +$4,842 |
| New Jersey | $13,164 | +$5,796 |
| New York | $13,924 | +$6,556 |
| Delaware | $14,806 | +$7,438 |
- Ohio would take $1,484 less, $5,884 against Pennsylvania's $7,368.
- West Virginia would take $2,827 more, $10,195 against Pennsylvania's $7,368.
- Maryland would take $4,842 more, $12,210 against Pennsylvania's $7,368.
- New Jersey would take $5,796 more, $13,164 against Pennsylvania's $7,368.
- New York would take $6,556 more, $13,924 against Pennsylvania's $7,368.
- Delaware would take $7,438 more, $14,806 against Pennsylvania's $7,368.
RSU questions in Pennsylvania
Should I sell at vest?
Selling immediately raises the cash for the $4,812 you still owe and leaves no capital gain, because the sale price equals the price you were already taxed on. Holding turns it into an investment decision, any further gain is a capital gain, and any fall is a loss you take on shares you were already taxed on at the higher value.
I moved to Pennsylvania mid-vest, who taxes it?
Both states, split by workdays. The income is allocated across the vesting period, not assigned to wherever you happened to live on the vesting date. The state you left can still claim its share, and California, New York and Massachusetts pursue it hardest.