A tax is a charge or levy of money made by a governmental entity (state, local, or federal) against a taxpayer—usually a U.S. citizen or a person living or working in the United States. There are many kinds of taxes, including income tax, capital-gains tax, property tax, franchise tax, gift tax, ad valorem tax, sales tax, use tax, inheritance tax, and estate tax.

In Pennsylvania (PA), various types of taxes are levied by state and local governments, as well as by the federal government. The Commonwealth imposes a personal income tax on residents and non-residents who earn income in the state, with a flat rate that applies to all taxable income. Capital gains are taxed as regular income at the state level. Property taxes are primarily administered by local governments and school districts, and they are based on the assessed value of real property. Pennsylvania does not have a franchise tax. The state does impose a sales tax on the purchase of most tangible personal property and certain services, with some exceptions such as clothing and food. A use tax is also applied to items purchased out-of-state for use within Pennsylvania. While there is no gift tax at the state level, Pennsylvania does levy an inheritance tax on the transfer of assets from a decedent to beneficiaries, with rates varying depending on the relationship to the decedent. The federal government also imposes estate taxes on the transfer of an estate from a decedent to their heirs, but this only applies to estates exceeding a certain threshold, which is adjusted periodically.