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.
Take this table as a spreadsheet — 1 rows
Every Pennsylvania municipality City of Philadelphia collects for — EIT, LST and PSD codes as a CSV, with the source and capture date inside the file. Enter a work email and it downloads right now — no waiting on an email.
Orientation only, not tax or legal advice. Confirm rates and codes with the agency before running payroll.
Get the full Pennsylvania playbook by email
Free checklist for city not entered, PA; employer HQ not provided. No support booking or purchase.
We'll send the complete registration checklist — state withholding, unemployment, workers' comp, Act 32 local EIT/LST and PSD steps — plus a note if the rates or deadlines change. Orientation only, not tax or legal advice.