Side-by-side tax comparison between New York (10.9% top rate, graduated) and Pennsylvania (3.07% top rate, flat). See which state lets you keep more at every salary level, and how cost of living changes the picture.
New York uses a graduated income tax (4-10.9% + NYC local) while Pennsylvania has a flat system (3.07% flat + local). On a $100K salary, New York takes $7,085 in state and local taxes compared to Pennsylvania’s $3,070 \u2014 a difference of $4,015.
Because New York has graduated brackets while Pennsylvania is flat, the gap between them changes at different income levels. New York’s rates increase with income, so high earners feel the difference more acutely.
Both states also impose local income taxes, adding further complexity. The local tax burden can vary significantly by city and county within each state.
Pennsylvania wins at 10 out of 10 salary levels tested. The advantage is consistent and significant across the income spectrum.
| Salary | New York | Pennsylvania | Difference | Winner |
|---|---|---|---|---|
| $40K | $31,486 | $33,092 | +$1,606 | Pennsylvania |
| $50K | $38,813 | $40,820 | +$2,008 | Pennsylvania |
| $60K | $46,139 | $48,548 | +$2,409 | Pennsylvania |
| $75K | $56,224 | $59,235 | +$3,011 | Pennsylvania |
| $100K | $72,040 | $76,055 | +$4,015 | Pennsylvania |
| $120K | $84,693 | $89,511 | +$4,818 | Pennsylvania |
| $150K | $103,124 | $109,146 | +$6,023 | Pennsylvania |
| $200K | $134,717 | $142,747 | +$8,030 | Pennsylvania |
| $250K | $165,552 | $175,589 | +$10,038 | Pennsylvania |
| $300K | $194,074 | $206,119 | +$12,045 | Pennsylvania |
Take-home pay only tells part of the story. New York has a cost of living index of 125 while Pennsylvania is at 98 (national average = 100).
This is a substantial difference. After adjusting for cost of living, $100K in New York has purchasing power of $57,632 compared to $77,607 in Pennsylvania. Pennsylvania wins on both raw take-home and cost-adjusted purchasing power, making it the clear winner for a $100K earner.
For a single earner at $100K filing jointly, take-home becomes $77,625 in New York and $81,640 in Pennsylvania \u2014 a difference of $4,015. The gap remains similar regardless of filing status.
On paper, moving from New York to Pennsylvania would save $4,015/year on a $100K salary, or $20,075 over 5 years. But relocation involves real costs: moving expenses, potentially buying/selling a home, changing jobs, and adjusting to a new community.
The $4,015/year savings is meaningful but probably not enough to justify a move on its own. However, combined with other factors like career growth, lifestyle preferences, or family proximity, it could tip the scale.