Updated March 29, 2026
Capital Gains: 3.07%Income Tax: 3.07%Tax Summary
Pennsylvania taxes crypto capital gains and income at a flat 3.07% personal income tax rate. The state follows federal rules treating crypto as property. No separate capital gains tax applies.
Quick facts for Pennsylvania, United States
Capital Gains Tax
3.07%Income Tax Rate
3.07%Capital Gains Tax
3.07%• Crypto capital gains classified as ordinary income from property disposition.
• No short/long-term distinction; taxed at flat rate.
• Net gains reported; losses offset other gains.
• No crypto-specific exemptions or thresholds.
• No short/long-term distinction; taxed at flat rate.
• Net gains reported; losses offset other gains.
• No crypto-specific exemptions or thresholds.
Income Tax
3.07%• Mining income taxed as ordinary or business income.
• Staking rewards taxed as ordinary income when received.
• Follows federal classification for all crypto income.
• Taxed at flat 3.07% personal income tax rate.
• Staking rewards taxed as ordinary income when received.
• Follows federal classification for all crypto income.
• Taxed at flat 3.07% personal income tax rate.
Reporting Requirements
• Report crypto gains/income on PA-40 Personal Income Tax Return.
• Include under 'net gains/losses from property' schedule.
• Reference federal Schedule D/Form 8949.
• Deadline: April 15 (or next business day).
• Include under 'net gains/losses from property' schedule.
• Reference federal Schedule D/Form 8949.
• Deadline: April 15 (or next business day).
Special Notes
• Limited official PA guidance; relies on federal IRS rules.
• NFTs/digital products subject to 6% sales/use tax.
• Philadelphia adds local earned income/net profits taxes.
• 2026: Crypto mining equipment loses sales tax exemption.
• NFTs/digital products subject to 6% sales/use tax.
• Philadelphia adds local earned income/net profits taxes.
• 2026: Crypto mining equipment loses sales tax exemption.
Other US States
Compare state-level crypto tax differences across the United States.
Alabama
CG: 2%-5%Income: 2%-5%
Alaska
CG: 0%Income: 0%
Arizona
CG: 2.5%Income: 2.5%
Arkansas
CG: 0% - 3.9%Income: 0% - 3.9%
California
CG: 1%-13.3% (ordinary income rates)Income: 1%-13.3% (ordinary income rates)
Colorado
CG: 4.4%Income: 4.4%
Connecticut
CG: 2%-6.99% (taxed as ordinary income)Income: 2%-6.99%
Delaware
CG: 2.2%-6.6%Income: 2.2%-6.6%
District of Columbia
CG: 4-10.75% (taxed as ordinary income)Income: 4-10.75%
Florida
CG: 0%Income: 0%
Georgia
CG: 5.19% (taxed as ordinary income)Income: 5.19% (flat rate)
Hawaii
CG: 7.25% (elective on net capital gains); short-term: 1.4%-11%Income: 1.4%-11%
Idaho
CG: 0% up to $4,811 (single) / $9,622 (married); 5.3% thereafterIncome: 0% up to $4,811 (single) / $9,622 (married); 5.3% thereafter
Illinois
CG: 4.95%Income: 4.95%
Indiana
CG: 2.95% state + 0.5%-3% county (varies by location)<argumentIncome: 2.95% state + 0.5%-3% county (varies by location)<argument
Iowa
CG: 3.8% (flat rate, taxed as ordinary income)Income: 3.8% (flat rate)
Kansas
CG: 5.2% - 5.58%Income: 5.2% - 5.58%
Kentucky
CG: 3.5% (flat rate)Income: 3.5% (flat rate)
Louisiana
CG: 3%Income: 3%
Maine
CG: 5.8%-7.15%Income: 5.8%-7.15%
Maryland
CG: 2%-6.5% state + 2.25%-3.3% local + 2% surtax on net gains (FAGI > $350k)<grok:render type="render_inlIncome: 2%-6.5% state + 2.25%-3.3% local
Massachusetts
CG: 5% (long-term), 8.5% (short-term)Income: 5% flat + 4% surtax over $1,083,150
Michigan
CG: 4.25%Income: 4.25%
Minnesota
CG: 5.35%-9.85%; +1% on net investment income over $1MIncome: 5.35%-9.85%
Mississippi
CG: 4.4%Income: 4.4%
Missouri
CG: 0%Income: 0-4.7%
Montana
CG: Short-term: 4.7%-5.65%; Long-term: 3%-4.1%Income: 4.7%-5.65%
Nebraska
CG: 2.46%-5.20% (tax year 2025); top rate 4.55% (2026)Income: 2.46%-5.20% (tax year 2025); top rate 4.55% (2026)
Nevada
CG: 0%Income: 0%
New Hampshire
CG: 0%Income: 0%
New Jersey
CG: 1.4%-10.75% (taxed as ordinary income)Income: 1.4%-10.75%
New Mexico
CG: 1.5% - 5.9% (with deduction)Income: 1.5% - 5.9%
New York
CG: 4%-10.9% (state ordinary income rates); +3.078%-3.876% NYCIncome: 4%-10.9% (state ordinary income rates); +3.078%-3.876% NYC
North Carolina
CG: 4.25% (TY 2025); 3.99% (TY 2026)Income: 4.25% (TY 2025); 3.99% (TY 2026)
North Dakota
CG: Short-term: 1.95%-2.5%; Long-term: effective 1.17%-1.5% (after 40% exclusion)Income: 1.95%-2.5%
Ohio
CG: 0%-3.125%Income: 0%-3.125%
Oklahoma
CG: 0.25% - 4.5%Income: 0.25% - 4.5%
Oregon
CG: 4.75%-9.9% (taxed as ordinary income)Income: 4.75%-9.9%
Rhode Island
CG: 3.75%-5.99%Income: 3.75%-5.99%
South Carolina
CG: 0%-6% (44% deduction on net LTCG)Income: 0%-6%
South Dakota
CG: 0%Income: 0%
Tennessee
CG: 0%Income: 0%
Texas
CG: 0%Income: 0%
Utah
CG: 4.5% (flat, as ordinary income)Income: 4.5% (flat rate)
Vermont
CG: 3.35%-8.75% (taxed as ordinary income)Income: 3.35%-8.75%
Virginia
CG: 2%-5.75%Income: 2%-5.75%
Washington
CG: 7%Income: 0%
West Virginia
CG: 2.22%-4.82%Income: 2.22%-4.82%
Wisconsin
CG: 3.50%-7.65% (30% deduction for long-term gains)Income: 3.50%-7.65%
Wyoming
CG: 0%Income: 0%
Pennsylvania Crypto Tax FAQ
Is cryptocurrency taxed in Pennsylvania?
Pennsylvania taxes crypto capital gains and income at a flat 3.07% personal income tax rate. The state follows federal rules treating crypto as property. No separate capital gains tax applies.
What is the crypto capital gains tax rate in Pennsylvania?
The state-level capital gains treatment in Pennsylvania is currently listed as 3.07%.
How do I report crypto taxes in Pennsylvania?
• Report crypto gains/income on PA-40 Personal Income Tax Return.
Compare With Other Countries
Disclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.