How much is the cigarette tax in Pennsylvania?

Pennsylvania levies a state cigarette excise tax of $2.60 per pack of 20 cigarettes. Philadelphia adds a further $2.00 per pack local tax, so a pack bought in the city carries $4.60 of combined state-and-local cigarette excise before sales tax.

What is the Johnstown Flood Tax?

The Johnstown Flood Tax is Pennsylvania's 18% emergency liquor tax, first enacted in 1936 to rebuild the flood-ravaged city of Johnstown. It is still charged today on the retail price of wine and spirits sold through state Fine Wine & Good Spirits stores, long after the rebuilding was paid off.

How is beer taxed in Pennsylvania?

Pennsylvania taxes malt and brewed beverages (beer) at $0.08 per gallon — one of the lowest beer excise rates in the country. That works out to less than one cent per 12-ounce can or bottle.

Does Pennsylvania add sales tax on top of alcohol tax?

Yes. The 6% state sales tax (plus any local sales tax) applies to alcohol in addition to the excise and Johnstown Flood taxes. This calculator focuses on the excise/flood tax; remember sales tax stacks on the final price.

Why is Pennsylvania alcohol tax structured this way?

Pennsylvania is a control state: wine and spirits are sold through the state-run Pennsylvania Liquor Control Board, where the 18% Johnstown Flood Tax and a state markup are built into the shelf price. Beer is sold privately and carries only the low per-gallon excise.

Pennsylvania Cigarette & Alcohol Tax Calculator

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The Pennsylvania cigarette and alcohol tax calculator estimates the excise tax built into tobacco and drink purchases. Pennsylvania’s structure is unusual: a high $2.60-per-pack cigarette tax, one of the lowest beer taxes in the nation, and an 18% Johnstown Flood Tax that still rides on every bottle of wine and spirits decades after the disaster it funded.

How it works

Each product uses its own Pennsylvania rate:

cigarettes = packs x $2.60 (state) [+ $2.00/pack Philadelphia]
beer       = gallons x $0.08 malt beverage excise
wine/spirits = base price x 18% Johnstown Flood Tax

Sales tax (6% state, plus local) applies on top of all of these in the real world.

Worked example

A carton of cigarettes (10 packs) plus a $30 bottle of spirits:

Cigarette excise: 10 x $2.60 = $26.00 ($46.00 if bought in Philadelphia)
Spirits Johnstown Flood Tax: 30 x 0.18 = $5.40

A 15.5-gallon keg of beer carries just 15.5 x $0.08 = $1.24 in state excise — illustrating how lightly Pennsylvania taxes beer compared to wine and spirits.

Tips and notes

Philadelphia stacks more. The city’s extra $2.00-per-pack cigarette tax nearly doubles the state rate — toggle it on if you buy in the city.
Beer is barely taxed. At 8 cents a gallon, beer excise is almost a rounding error; the bigger cost driver is sales tax.
The Flood Tax is permanent. Despite being “temporary” in 1936, the 18% liquor tax remains baked into state-store prices.
Sales tax is extra. This tool shows excise/flood tax only; add 6% (or more) sales tax for the real shelf total.