Pennsylvania vs Colorado: state income tax, 2025
For reference household P1 (single, $60,000 of wages), Pennsylvania charges $1,842or less and Colorado charges $1,947or less. Both are bounded in the same direction, so the difference between them cannot be stated.
Both figures are a hypothetical full-year resident return for tax year 2025, over the same federal return, and count state income tax only. Neither is a relocation estimate: moving mid-year means two part-year returns, which this site does not figure. “Or less” means a mechanism the engine does not yet model would lower the figure; “or more” that it would raise it.
Six households, both states
| Household | Pennsylvania | Colorado | Pennsylvania minus Colorado |
|---|---|---|---|
| P1 Single, $60,000 of wages | $1,842or less | $1,947or less | not bounded |
| P2 Married filing jointly, $150,000, two children | $4,605or less | $5,214or less | not bounded |
| P3 Single, $85,000 wages + $15,000 long-term gain + $3,000 qualified dividends | $3,162or less | $3,839or less | not bounded |
| P4 Married retirees, $40,000 Social Security + $30,000 pension + $20,000 IRA, both 65+ | $0or less | $0or less | not bounded |
| P5 Head of household, $45,000, one child | $1,382or less | $941or less | not bounded |
| P6 Single, $1,200,000 of wages + $500,000 long-term gain | $52,190or less | $74,272or less | not bounded |
Full-year resident figures for 2025, state income tax only, with the same federal return in every column. Every figure is provisional. “Not shown” and “not figured” mean the engine will not state a number it cannot stand behind; hover for why.
Where the difference comes from
Pennsylvania
- Where the return starts. Builds its own base from classes of income rather than starting from a federal line.
- Rate. A flat 3.07% on taxable income.72 P.S. §7302; 2025 Form PA-40 line 12: "PA Tax Liability. Multiply Line 11 by 3.07 percent (0.0307)." (checked 2026-08-05)
- Deduction. No standard deduction and no personal exemption: the rate reaches the first dollar.
- Excluded from income. Retirement income.72 P.S. §7301(d); 2025 Form PA-40 line 1a: "Do not include exempt income, such as combat zone pay and qualifying retirement benefits." (checked 2026-08-05)
- Local income tax. Levied locally in parts of the state, and not included in the figures above.
Colorado
- Where the return starts. Starts from federal taxable income, after the federal deduction.
- Rate. A flat 4.4% on taxable income.C.R.S. §39-22-104; Colorado Book 104 (2025 Individual Income Tax Filing Guide): "The income tax rate is currently 4.4%." The published tax table is headed "2025 Colorado Income Tax Table with tax rate of 4.4%". (checked 2026-08-05)
- Added to income. Municipal bond interest from other states.C.R.S. §39-22-104(3)(b): added is the interest excluded federally under IRC §103(a) "on obligations of any state or any political subdivision thereof, other than interest income on obligations of the state of Colorado or any political subdivision thereof which are issued on or after May 1, 1980"; Book 104, DR 0104 line 9 Other Additions: "Bond interest: Interest earned from bonds issued by any state or political subdivision, but not bonds issued by the State of Colorado or its political subdivisions on or after May 1, 1980." (checked 2026-10-20)
- Excluded from income. Social Security benefits.DR 0104AD lines 3 and 5 — 65 or older on 31 December 2025: the entire federally taxable amount. At least 55 but not yet 65: the entire amount where federal AGI does not exceed $75,000 (single) or $95,000 (married filing jointly), otherwise limited to $20,000. (checked 2026-08-05)
- Excluded from income. Retirement income.DR 0104AD lines 4 and 6 — 65 or older: $24,000 minus the amount on line 3, or the total taxable pension/annuity income, whichever is smaller. At least 55 but not yet 65: $20,000 on the same terms. Per person, never intermingled between spouses. (checked 2026-08-05)
- Earned income credit. 50% of the federal credit, refundable.
What this comparison leaves out
Mechanisms the engine does not model yet. Each one is named with the direction it would move the figure, which is where every “or less” above comes from.
Pennsylvania
- Tax Forgiveness below the eligibility ceiling (Schedule SP) 72 P.S. §7304 — the figure is too high without it
- Retirement distributions before age 59½ 72 P.S. §7303(a)(1) — the figure is too high without it
- PA-40 line 10 "Other Deductions" — 529 tuition, PA ABLE and Archer MSA contributions, and the per-spouse limit on a joint return 72 P.S. §7303(a.7); PA Schedule O — the figure is too high without it
- PA Schedule A lines 6–7 — interest on Pennsylvania and U.S. Government obligations 72 P.S. §7303; PA Schedule A — the figure is too high without it
- Credit for taxes paid to another state (Schedule G-L) 72 P.S. §7314 — the figure is too high without it
Colorado
- Colorado earned income tax credit for ITIN filers and childless filers under 25 who have no federal EITC (DR 0104TN, DR 0104CR line 9) C.R.S. §39-22-123.5 — the figure is too high without it
- Colorado child tax credit and family affordability tax credit where a qualifying child is on a return at or under the AGI ceiling (DR 0104CN) C.R.S. §39-22-129 — the figure is too high without it
- U.S. government interest subtraction (DR 0104AD line 2) C.R.S. §39-22-104(4)(a) — the figure is too high without it
- Qualifying charitable contribution subtraction for non-itemizers whose gifts are not entered on the return (DR 0104AD line 12) C.R.S. §39-22-104(4)(m) — the figure is too high without it
- Social Security subtraction for a survivor under 55, and military retirement under 55 DR 0104AD lines 3/5 and 7/8 — the figure is too high without it
- Child and dependent care expenses credit and low-income child care credit (DR 0347) C.R.S. §§39-22-119, 39-22-119.5 — the figure is too high without it
- Colorado-issued (on or after 1 May 1980) and territory bond interest inside the DR 0104 line 9 addition, and the bond premium and related expenses it is reduced by C.R.S. §39-22-104(3)(b) — the figure is too high without it
- Credit for tax paid to another state C.R.S. §39-22-108 — the figure is too high without it
Taxes that are not income tax. Property tax, sales and excise taxes, and state payroll levies such as disability or paid-leave contributions are not counted here, and none of them is small. Federal tax is excluded because it is the same in both columns. A state income tax comparison is not a total tax burden comparison; see methodology.
Data status
Pennsylvania. 2025 rules are provisional; engine coverage is implemented, with 5 mechanisms declared as not yet modelled. See the 2025 rate table.
Colorado. 2025 rules are provisional; engine coverage is implemented, with 8 mechanisms declared as not yet modelled. See the 2025 rate table.
2026 state rules are not built yet, so this page compares 2025 only. Track status on the 2025 data status board.
Try it with your own return
The six households above are reference cases. Your own return will land differently. Compare Pennsylvania and Colorado over your own return — it stays in your browser.