Pennsylvania tax on real estate
Pennsylvania is modeled as a flat-rate state (Flat 3.07% state rate). That rate stacks on federal tax for real estate after asset-class rules.
Federal rules for real estate: Primary-residence sales may use IRC Section 121 ($250,000 / $500,000). Investment property may use a 1031 planning deferral and can include unrecaptured Section 1250 depreciation. This estimate is not Form 8824. Holding period still matters for LTCG vs STCG except where a longer QSBS or real-estate test applies.
Open the parent Pennsylvania calculator for a generic sale, or the national Real estate lander for asset-only copy. Nearby states below keep the same real estate preset so you can compare residency. Estimates are not tax advice.
This real-estate illustration is an investment property, so Section 121 does not apply. Depreciation recapture and a 1031 preview are separate from this three-row gain table. The table is not Form 8824.
Pennsylvania is encoded as a flat 3.07% state rate on taxable capital gain. The state line is taxable gain times 3.07% in this model.
Pennsylvania does not switch that 3.07% off for long-term gains here. The federal 0/15/20 brackets are a different column. Local earned-income tax is not included.
Rates last verified: August 2026. Official source: https://www.revenue.pa.gov/.
Pennsylvania calculatorReal estate (all states)U.S. Capital Gains Tax CalculatorSection 1211031 exchange
Illustrated tax on a long-term gain
Real estate held long enough for long-term treatment in Pennsylvania. Investment real estate does not use Section 121 in this table. QSBS uses a more-than-five-year hold.
| Gain | Federal | NIIT | Pennsylvania | Texas state tax |
|---|---|---|---|---|
| $25,000.00 | $3,750.00 | $0.00 | $767.50 | $0.00 |
| $100,000.00 | $15,000.00 | $0.00 | $3,070.00 | $0.00 |
| $250,000.00 | $37,500.00 | $4,940.00 | $7,675.00 | $0.00 |
Single filer, tax year 2026, $80,000.00 of other taxable income. Texas is the no-tax comparison. Illustration only, not your return.