Employer Facts

Pennsylvania local income tax (EIT) and PSD codes

Almost every Pennsylvania municipality and school district levies an earned income tax, and most also charge a local services tax of up to $52 a year. Employers withhold the higher of the employee's resident rate or the work location's nonresident rate, and report each employee's PSD code.

By county

Largest municipalities

MunicipalityCountyResident EITPSD code
Philadelphia CityPhiladelphia3.735%510101
Pittsburgh CityAllegheny1.5%–3%730105, 700102
Allentown CityLehigh1.975%390101, 390699
Reading CityBerks3.6%061301
Erie CityErie1.65%250201
Upper Darby TownshipDelaware1%231303
Scranton CityLackawanna3.4%350901
Lower Merion TownshipMontgomery0%460701
Bensalem TownshipBucks1%090101
Bethlehem CityNorthampton1%480202, 480703
Abington TownshipMontgomery1%460101
Lancaster CityLancaster1.6%360399, 360999, 361001
Lower Paxton TownshipDauphin2%220102
Bristol TownshipBucks0.5%090301
Millcreek TownshipErie1%250901
Haverford TownshipDelaware0%230401
Harrisburg CityDauphin2%220401
Middletown TownshipBucks1%090805
York CityYork1.25%671401
Manheim TownshipLancaster1%361201
Wilkes Barre CityLuzerne3%400907
Wilkes Barre TownshipLuzerne1.5%400908
Altoona CityBlair1.7%070101
Hempfield TownshipWestmoreland1%650703
State College BoroughCentre2.25%140407
Northampton TownshipBucks1%090603
Penn Hills TownshipAllegheny1.75%720501
Cheltenham TownshipMontgomery1.5%460301
Upper Merion TownshipMontgomery0%461902
Norristown BoroughMontgomery2.1%461002
Hampden TownshipCumberland1.6%210401
Cranberry TownshipButler1%100802
Falls TownshipBucks1%091201
Lower Makefield TownshipBucks0%091202
Chester CityDelaware3.75%230101
Lower Macungie TownshipLehigh1.15%390303
Warminster TownshipBucks1%090403
Radnor TownshipDelaware0%230801
Mt Lebanon TownshipAllegheny1.3%731201
Ross TownshipAllegheny1%710801
Bethel Park BoroughAllegheny1.75%730201
Tredyffrin TownshipChester0%150902
North Huntingdon TownshipWestmoreland1%651402
York TownshipYork1%670206
Ridley TownshipDelaware0%230903
Easton CityNorthampton1.95%480302
Hazleton CityLuzerne2.125%400509
Upper Macungie TownshipLehigh1%390603
Whitehall TownshipLehigh1.5%390902
Spring TownshipBerks1%061603
McCandless TownshipAllegheny1%710704
Susquehanna TownshipDauphin1%220901
Swatara TownshipDauphin2%220106
Horsham TownshipMontgomery1%460502
Monroeville BoroughAllegheny1.5%720301
Springettsbury TownshipYork1%670103, 671502
Williamsport CityLycoming2%410805
East Hempfield TownshipLancaster1%360801
Upper Dublin TownshipMontgomery1%461801
Shaler TownshipAllegheny1%711204
Bethlehem TownshipNorthampton1%480203
Moon TownshipAllegheny1%731102
Lebanon CityLebanon1.9%380401
Warrington TownshipBucks1%090508
Lower Providence TownshipMontgomery1%460901
Plum BoroughAllegheny1%720601
Montgomery TownshipMontgomery1%461105
Exeter TownshipBerks1%060601
Upper Moreland TownshipMontgomery1%462001
Derry TownshipDauphin1%220201
Springfield TownshipDelaware1%231202
Upper Providence TownshipMontgomery1%461704
Upper Allen TownshipCumberland1.7%210603
Dover TownshipYork1.4%670302
Marple TownshipDelaware0%230601
West Goshen TownshipChester1%151205
Chambersburg BoroughFranklin1.7%280101
Pottstown BoroughMontgomery1%461401
Peters TownshipWashington1%631101
Palmer TownshipNorthampton1%–1.2%480305, 480407
Carlisle BoroughCumberland1.6%210301
Muhlenberg TownshipBerks1%061102
Manor TownshipLancaster1%361402
Silver Spring TownshipCumberland1.7%210404
East Pennsboro TownshipCumberland1.6%210501
South Whitehall TownshipLehigh1.1%390602
Limerick TownshipMontgomery1%461702
Lower Allen TownshipCumberland1.55%–1.8%210604, 210902
Unity TownshipWestmoreland1%650502
New Castle CityLawrence2.075%370501
Springfield TownshipMontgomery1%461601
Hatfield TownshipMontgomery1%461103
West Whiteland TownshipChester1%151206
Buckingham TownshipBucks1%090501
Penn TownshipWestmoreland1%651503
Coolbaugh TownshipMonroe1%450302
Murrysville BoroughWestmoreland1.2%650403
Baldwin BoroughAllegheny1%730101
Whitpain TownshipMontgomery1.06%462203
Upper St Clair TownshipAllegheny1.3%731701

Source: PA DCED, PSD codes and EIT rates, statewide municipal statistics export.