Pennsylvania's 3.07% flat rate looks unbeatable—until you add Philadelphia's 3.79% local wage tax = 6.86% total. The Philly metro reality: live in Philly, pay 6.86%. Live in NJ suburbs (Cherry Hill, Princeton), pay 5.85-6.37% effective. Live in PA suburbs (King of Prussia, Wayne), pay 3.07-4.5% (varies by municipality). At $100,000 living in Philadelphia: PA total ~$6,860. Living in Princeton NJ: ~$5,850. Philadelphia is WORSE than wealthy NJ suburbs! But property taxes flip it: NJ 2.42% vs PA 1.58%. A $500K home in NJ costs $12,100/year; same home in PA suburbs ~$7,900. Choose NJ if: you're in wealthy suburbs where income tax is moderate and property values stable. Choose PA suburbs if: you want the NYC/Philly job market with lower total burden. Avoid Philadelphia if: you're optimizing for taxes (6.86% is brutal).

By CountryTaxCalc Research Team

Last Updated: March 2026

The Big Picture

🏖️ New Jersey

10.75%

Top Rate ($1M+)

No local income tax

🔔 Pennsylvania

3.07%

Flat Tax

Plus Philly 3.79% local tax

Typical Annual Savings

At $100,000 (location dependent) income:

$2,000-8,000

That is $167-667/month back in your pocket!

Tax Savings by Income Level

IncomeNJ TaxPA TaxSavings10-Year
$75,000 (living in Philadelphia) ~$4,388 (NJ suburban rate)~$5,145 (3.07% + 3.79%)NJ suburbs save $757$7,570
$100,000 (Philly vs Princeton) ~$5,850 (Princeton area)~$6,860 (Philadelphia)NJ saves $1,010$10,100
$100,000 (PA suburbs vs NJ) ~$5,850 (NJ suburban)~$3,570 (King of Prussia ~0.5% local)PA suburbs save $2,280$22,800
$100K + $500K home (totals) ~$5,850 income + $12,100 property~$3,570 income + $7,900 propertyPA suburbs save $6,480$64,800
$200,000 (Philadelphia) ~$13,700 (NJ suburban)~$13,720 (6.86% Philly)Nearly identical~$0

New Jersey Pros and Cons

✅ Pros

  • No local income tax: Your NJ rate is the final rate—no city/township additions (PA has 500+ local rates)
  • Higher ceiling, lower floor: Rates 1.4-10.75%—moderate earners pay less than Philly's 6.86% floor
  • NYC job access: Short PATH/NJ Transit commute to Manhattan for top-tier salaries
  • Strong school districts: NJ consistently ranks top 3 nationally in public education

❌ Cons

  • Nation's highest property taxes: 2.42% average—$500K home = $12,100/year vs PA's $7,900
  • 10.75% top rate: Millionaires face brutal combined state+federal burden
  • Exit tax withholding: 2% of home sale withheld when moving out of state (refundable if overpaid)
  • SALT cap pain: $10,000 federal limit makes NJ property taxes largely non-deductible

Pennsylvania Pros and Cons

✅ Pros

  • 3.07% flat tax base: Among lowest state income tax rates in the Northeast
  • Lower property taxes: 1.58% average vs NJ's 2.42% = $4,200/year savings on $500K home
  • Retirement-friendly: PA doesn't tax 401(k), IRA, or pension distributions (huge for retirees)
  • No tax on essentials: Most groceries and clothing exempt from 6% sales tax

❌ Cons

  • Philadelphia local tax: 3.79% wage tax brings city total to 6.86%—HIGHER than most NJ rates
  • 500+ local tax rates: PA municipalities each set rates—complexity nightmare, 0.5-3.79% range
  • Earned Income Tax trap: Some PA towns tax non-residents working there (affects commuters)
  • Lower salaries: Philadelphia salaries 10-20% below NYC equivalents for many professional roles
💡

CountryTaxCalc.com is reader-supported. When you use our partner links, we may earn a commission at no cost to you. This helps us provide free tax calculators and comparison tools. Learn more about our affiliate partnerships

Talk to a Real CPA

Taxhub

Moving from New Jersey to Pennsylvania? Multi-state returns are tricky—partial-year residency, different deadlines, avoiding double taxation. Get matched with a CPA who specializes in state moves. Virtual meetings, fixed pricing.

Get Matched With a CPA →

Frequently Asked Questions

Q: Is Pennsylvania actually cheaper than New Jersey?

Yes—IF you avoid Philadelphia city. PA's 3.07% state rate + low local tax (0.5-1% in suburbs like King of Prussia) beats NJ's 5.85%+ effective rate. But Philadelphia's 3.79% local wage tax brings the city total to 6.86%, which is HIGHER than wealthy NJ suburbs. The PA advantage is in the suburbs, not the city.

Q: How does Philadelphia's wage tax work?

Philadelphia levies 3.79% on all wages earned by residents (regardless of where they work) AND on all wages earned in Philadelphia (regardless of where you live). If you live in NJ but work in Philly, you pay the non-resident rate (3.44%). This stacks with PA's 3.07% state tax. Philly residents pay 6.86% total before federal taxes.

Q: What PA suburb has the lowest total tax burden?

Montgomery County suburbs (King of Prussia, Conshohocken, Wayne) have local rates around 0.5-1.0%, bringing totals to 3.5-4.1%. Chester County (West Chester, Malvern) is similar. Delaware County varies more—some townships near 2%. Bucks County averages 1.0-1.5% local. Always check your specific municipality before moving.

Q: Should I live in NJ and commute to Philadelphia for work?

It depends on the salary premium. NJ residents working in Philly pay Philly's 3.44% non-resident wage tax (credit against NJ tax). If your NJ income tax rate exceeds 3.44%, you'll owe NJ the difference. At $100K income in Cherry Hill NJ: ~$5,850 total. In PA suburbs near Philly: ~$3,500-4,100 total. PA suburbs usually win.

Q: Does Pennsylvania tax retirement income?

No—PA exempts all retirement income from state tax, including 401(k), IRA, and pension distributions. Social Security is also exempt. This is a major advantage over NJ, which taxes retirement income above modest thresholds. For retirees, PA is dramatically more favorable regardless of the income tax rate comparison.

Related Comparisons

USA CalculatorNew Jersey vs FloridaNew York vs New JerseyAll Comparisons