US-PA
Pennsylvania tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Pennsylvania's 3.07% flat rate is one of the lowest in the Northeast. Philadelphia residents pay an additional 3.75% city wage tax. PA's residency test is domicile + statutory residence (abode + 184 days).
- Statutory residence: PA abode + 184+ days = resident.
- Philly residents pay an additional 3.75% city wage tax.
- Coordinate state and Philadelphia audits — they run parallel for departing residents.
Rules tracked by Tax Days
PA 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Pennsylvania statutory residency: 183 days + maintained permanent place of abode.
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