O-1 · State comparison · 2026
On $180,000, a O-1 keeps $3,814 more per year in Pennsylvania than in New Jersey (2.12% of gross).
Side-by-side breakdown
| Line item | New Jersey | Pennsylvania | Δ (Pennsylvania − New Jersey) |
|---|---|---|---|
| Gross salary | $180,000 | $180,000 | — |
| Federal income tax | $31,934 | $31,934 | — |
| Social Security | $11,160 | $11,160 | — |
| Medicare | $2,610 | $2,610 | — |
| Additional Medicare | $0 | $0 | — |
| State income tax | $9,340 | $5,526 | −$3,814 |
| State SDI / payroll | $0 | $0 | — |
| Take-home pay | $124,956 | $128,770 | +$3,814 |
Effective rate: New Jersey 30.58% · Pennsylvania 28.46%. Δ row reads "Pennsylvania minus New Jersey" — positive (red) means Pennsylvania is more expensive.
Compare at other salaries
Frequently asked questions
Specific to this visa, state, and salary. Sourced to IRS, SSA, and state DOR.
New Jersey vs. Pennsylvania: which has lower taxes for a O-1 earning $180,000?
For a single-filer O-1 grossing $180,000, Pennsylvania nets approximately $3,814 more per year (2.12% of gross) than New Jersey. Pennsylvania take-home: $128,770. New Jersey take-home: $124,956.
What's driving the difference between New Jersey and Pennsylvania?
New Jersey uses progressive state brackets. Pennsylvania imposes a flat 3.07% state income tax. Federal income tax and FICA are identical in both states (they're federal). The state delta is the difference.
Does cost of living change the answer?
Yes — significantly. This page only computes after-tax income. Housing, transit, taxes on goods (sales tax), and state-specific costs (e.g. auto registration) often dwarf the income-tax difference. As a rough rule: high-tax states tend to have higher cost of living too, so the take-home advantage of a no-tax state often understates the real-purchasing-power advantage.
What about the first year on a O-1?
O-1 holders are subject to FICA from day 1, regardless of NRA status. The state comparison above already reflects that.