Benner Township, Pennsylvania local income tax
Centre County · tax year 2026 · split between 2 school districts
1.45%–1.55% resident earned income tax, by school district
Benner is split between 2 school districts with different rates, so the resident rate depends on where in Benner the employee lives: 1.55% in Bellefonte Area School District (PSD code 140202); 1.45% in State College Area School District (PSD code 140401).
Rates by school district
| School district | PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|---|
| Bellefonte Area School District | 140202 | 1.55% | 0.5% | $52 | Centre Tax Agency (814) 234-7120 |
| State College Area School District | 140401 | 1.45% | 0.5% | $52 | Centre Tax Agency (814) 234-7120 |
What employers withhold
Pennsylvania employers withhold local earned income tax at the higher of two rates: the total resident rate where the employee lives, or the nonresident rate where they work. For someone who lives and works in Benner, that's 1.55% (about $775 a year on $50,000) in Bellefonte Area School District, or 1.45% (about $725 a year on $50,000) in State College Area School District. Use the PSD code for the employee's home address. Report the employee's PSD code on Form W-2 and on the quarterly return to the collector.
The local services tax (LST) of $52 a year is withheld from people who work in Benner, usually in equal amounts each pay period, unless the employee expects to earn less than $12,000 here this year.
Pennsylvania's Act 32 rules: DCED local withholding tax FAQs.
Nearby in Centre Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Bellefonte Borough | 1.65% | 140201 |
| Boggs Township | 2.55% | 140101 |
| Burnside Township | 2.55% | 140102 |
| Centre Hall Borough | 1.8% | 140301 |
| College Township | 1.45% | 140402 |
| Ferguson Township | 2.35% | 140403 |
| Gregg Township | 1.8% | 140302 |
| Haines Township | 1.8% | 140303 |
| Halfmoon Township | 1.45% | 140404 |
| Harris Township | 1.45% | 140405 |
| Howard Borough | 2.55% | 140103 |
| Howard Township | 2.55% | 140104 |
Running payroll in Benner, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of August 5, 2026 · last checked October 9, 2026
We copy figures from official sources and re-check them against the source before every update. See our methodology. This is general information, not legal advice.