Pennsylvania's corporate income tax is a flat rate of 7.49% across the board. Furthermore, Pennsylvania has multiple foreign trade zones across the state. They can be found in regions spanning Scranton, Pittsburgh, Philadelphia, Harrisburg, Erie, and the Lehigh Valley. Pennsylvania also offers dozens of comprehensive state economic incentive programs. Some examples of these incentive programs are the Solar Energy Program (SEP), the Video Game Production Tax Credit (VGPTC), and the Watershed Restoration and Protection Program.