Brookhaven Borough, Pennsylvania local income tax
Delaware County · tax year 2026
1% resident earned income tax
0.5% goes to Brookhaven and 0.5% to Penn-Delco School District. People who work in Brookhaven but live elsewhere owe a nonresident rate of 1%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 230702 | 1% | 1% | $0 | Keystone Collections Group (724) 978-0300 |
Brookhaven is in the Penn-Delco School District and the Delaware Tax Collection District. Collector website: www.keystonecollects.com.
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 Brookhaven, that's 1%: about $500 a year on $50,000 of wages. Report the employee's PSD code on Form W-2 and on the quarterly return to the collector.
The local services tax (LST) of $0 a year is withheld from people who work in Brookhaven, usually in equal amounts each pay period.
Pennsylvania's Act 32 rules: DCED local withholding tax FAQs.
Nearby in Delaware Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Aldan Borough | 1% | 231501 |
| Aston Township | 1% | 230701 |
| Bethel Township | 0% | 230301 |
| Chester City | 3.75% | 230101 |
| Chester Heights Borough | 0% | 230302 |
| Chester Township | 1% | 230102 |
| Clifton Heights Borough | 0% | 231301 |
| Collingdale Borough | 1% | 231101 |
| Colwyn Borough | 1% | 231502 |
| Concord Township | 0% | 230303 |
| Darby Borough | 1% | 231503 |
| Darby Township | 0% | 231102 |
Running payroll in Brookhaven, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of May 29, 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.