Pennsylvania Act 32 collector
City of Philadelphia: PA municipalities, EIT rates and PSD codes
Philadelphia sits outside Act 32and runs its own wage-tax system, so it has no PSD-based collector. The city's wage tax is administered directly by the Philadelphia Department of Revenue.
Rates, LST and PSD codes below come from the official Pennsylvania DCED statewide EIT/PIT/LST register, captured 2026-07-03. Remit and file with the collector directly: www.phila.gov/revenue. Confirm the address-level PSD in DCED's lookup before running payroll: a municipality can span more than one school district, and the total resident rate moves with it.
Philadelphia County (1 municipality)
| Municipality | Resident EIT | Non-resident EIT | LST | PSD |
|---|---|---|---|---|
| Philadelphia City | 3.74% | 3.43% | $0 | 510101 |
Looking at the whole state instead? Pennsylvania local income tax rates, all 14 collectors.