Sales tax in Philadelphia County, Pennsylvania
The sales tax rate in Philadelphia County, Pennsylvania is 8%. That is a 6% state rate plus a 2% local rate, which is legally a city rate covering the whole county, and it is the same at every address in the county.
What is the sales tax rate in Philadelphia County?
| Pennsylvania state rate | 6% |
|---|---|
| Local rate covering the county | 2% |
| Combined rate | 8% |
Why the rate here is not the whole story
Pennsylvania's state rate is 6 percent and Philadelphia adds 2 percent, for a combined 8 percent that applies at every address in the county. Philadelphia is a consolidated city and county with identical boundaries, and the 2 percent is legally a city levy imposed under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class rather than a levy by a county government, which is why this record is flagged consolidated. It covers the whole county and nothing below it may add more, so 8 percent is both the floor and the ceiling. The Department's regulation at 61 Pa. Code 60.16(a)(15) still prints Philadelphia's original 1 percent effective October 1, 1991 and has not been updated for the later increase to 2 percent, which the Department's current rate pages and its 2 percent bracket card both carry. Act 21 of 2026 moved the local tax to point of destination, with the Department not enforcing that change until October 1, 2026. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax.
How do I find the exact rate for an address in Philadelphia County?
The rate is the same across Philadelphia County, but if you are collecting tax it is worth confirming against the source. Use Pennsylvania's own lookup. A vendor's calculator is not the state speaking.
Who has to collect sales tax in Philadelphia County?
A seller with a physical presence in Pennsylvania collects at the rate for the address where the sale takes place. A remote seller collects once it passes Pennsylvania's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.
How does Philadelphia County compare?
See Pennsylvania sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Philadelphia County.
Sources
- Philadelphia County rates: Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states "The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia." Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).