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PA local tax rates in 2026: EIT, LST and address lookup
PA Mini · US$10 once / PA list · US$19PA local tax rates depend on both the home and work address: a resident EIT rate alone may not be the rate to withhold. Pennsylvania has 2,564 taxing municipalities across 67 counties; this guide compares resident earned income tax (EIT), local services tax (LST), and collectors from the official DCED register captured 2026-07-03. Use the address lookup below to confirm the right local rate.
69.4%
charge exactly 1% resident EIT (1,779 municipalities)
78.9%
are served by just two collectors: Berkheimer Tax Administrator and Keystone Collections Group
73
levy no resident EIT at all — which is not the same as nothing to withhold
Find the PA local tax rate for a home and work address
- Identify the municipality. Browse Pennsylvania municipalities and their EIT, LST and PSD codes. A mailing city or ZIP code alone does not confirm the taxing jurisdiction.
- Confirm both addresses. Open the official DCED local tax lookup by address for the home and work locations; check the PSD code and rates in the result.
- Compare the two EIT rates. For local EIT covered by Act 32, DCED says to compare the Total Resident EIT Rate with the Work Location Non-Resident EIT Rate and withhold the higher rate. Philadelphia has separate rules. See DCED's withholding FAQs and Philadelphia guidance. LST is a separate amount, not another EIT percentage.
PA local tax rates: read the home and work results together
- Home address: Total Resident EIT Rate
- This is the resident rate for the employee's home municipality. Keep it alongside the home PSD code; do not assume that the most common rate in the table applies to this address.
- Work address: Work Location Non-Resident EIT Rate
- For local EIT covered by Act 32, compare this with the home rate and use the higher of the two. Do not add the two percentages together. A 0% home rate does not rule out EIT due at the work location.
- LST: a separate local services tax amount
- Read the LST result separately from the EIT percentages. It is not a third percentage to add to the higher EIT rate. Confirm the applicable amount and any exemptions with the local collector.
These comparisons follow the DCED withholding FAQs linked above. Philadelphia has separate rules; use that guidance if the employee lives or works there. The tables below summarize the captured register, while the official address lookup confirms the result for the specific home and work locations.
Resident EIT rates in the Pennsylvania register
The table counts municipalities at each resident EIT rate in our captured register. The 1% rate appears in 1,779 municipalities (69.4% of this dataset). That distribution is a comparison tool, not a rate to assume for a new employee. Confirm the home and work addresses before using a rate for payroll.
| Resident EIT | Municipalities | Share |
|---|---|---|
| 1% | 1,779 | 69.4% |
| 1.5% | 109 | 4.3% |
| 1.7% | 77 | 3% |
| 0% | 73 | 2.8% |
| 1.6% | 57 | 2.2% |
| 1.25% | 43 | 1.7% |
| 1.65% | 41 | 1.6% |
| 1.75% | 32 | 1.2% |
The highest local rates in the state
| Municipality | County | Resident EIT | Collector |
|---|---|---|---|
| Chester City | Delaware | 3.75% | Keystone Collections Group |
| Philadelphia City | Philadelphia | 3.74% | CITY OF PHILADELPHIA |
| Reading City | Berks | 3.6% | Berks Earned Income Tax Bureau |
| Scranton City | Lackawanna | 3.4% | Berkheimer Tax Administrator |
| Newville Borough | Cumberland | 3.15% | Cumberland County Tax Bureau |
| Wilkes Barre City | Luzerne | 3% | Berkheimer Tax Administrator |
| Mount Oliver Borough | Allegheny | 3% | Jordan Tax Service |
| Pittsburgh City | Allegheny | 1.5%–3% | Jordan Tax Service |
| Warren City | Warren | 2.8% | Berkheimer Tax Administrator |
| Pittston City | Luzerne | 2.7% | Berkheimer Tax Administrator |
The LST is a flat dollar amount, not a rate
The local services tax is charged per employee per year, withheld in instalments, and it is easy to miss because it is not a percentage. The dominant amount is $52 (1,287 municipalities).
| LST | Municipalities | Share |
|---|---|---|
| $52 | 1,287 | 50.2% |
| $0 | 672 | 26.2% |
| $10 | 498 | 19.4% |
| $5 | 53 | 2.1% |
| $30 | 12 | 0.5% |
| $25 | 5 | 0.2% |
Where this bites out-of-state employers
- You remit to a collector, not to the town. There are 14 of them. See which one covers your employee's municipality.
- The PSD code is address-level, not municipality-level. 61 municipalities span more than one school district, so two neighbours on the same street can owe different totals. Look up a PSD code.
- A 0% resident rate is not “nothing to withhold”. The non-resident rate and the LST survive it.
- A home office is a worksite. Pennsylvania treats the residence of a home-based employee as a PA worksite for withholding.
PA local tax rates FAQ
What are the PA local tax rates in 2026?
There is no single Pennsylvania local tax rate. Resident earned income tax (EIT) varies by municipality; this guide compares the 2,564 municipalities in the official DCED register, along with the local services tax (LST) and collector.
Is Pennsylvania local income tax the same as the state income tax?
No. Pennsylvania local EIT is separate from the state personal income tax and follows the employee's address-level PSD and municipality. Confirm the exact PSD code before withholding.
How do I find my PA local tax rate by address?
Use the official Pennsylvania DCED address lookup to identify the home and work municipalities, PSD codes and EIT rates. Use the municipality directory to compare the captured register, then confirm the current address-level result with DCED before payroll.
Is the total resident EIT rate the amount an employer withholds?
For local EIT covered by Act 32, DCED instructs employers to compare the Total Resident EIT Rate at the home address with the Work Location Non-Resident EIT Rate and withhold the higher rate. Philadelphia has separate rules; a resident-rate table alone does not determine every employee's withholding.
Do I add the resident and non-resident PA local EIT rates together?
No. For local EIT covered by Act 32, compare the Total Resident EIT Rate for the home address with the Work Location Non-Resident EIT Rate and use the higher rate, rather than adding them. Check LST separately. Philadelphia has separate rules.
Does a 0% resident EIT rate mean there is no local tax to withhold?
Not necessarily. For an employee working in a Pennsylvania municipality covered by Act 32, check the work location's non-resident EIT rate as well as LST. DCED says an out-of-state resident working in PA still owes the work location's non-resident EIT and applicable LST, even though the Total Resident EIT Rate is 0%.
Is the Pennsylvania LST a percentage?
No. The local services tax is a flat dollar amount per employee per year, withheld in instalments; it is separate from the resident EIT percentage.
Figures on this page are computed from the register itself, not typed by hand, so they move when the source does. Confirm the address-level PSD in DCED's lookup before running payroll. Browse by county and municipality or by collector (14).
Take this table as a spreadsheet — 2,564 rows
All 2,564 Pennsylvania municipalities 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.
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