Delaware Township, Pennsylvania local income tax
Mercer County · tax year 2026
1% resident earned income tax
0.5% goes to Delaware and 0.5% to Reynolds School District. People who work in Delaware but live elsewhere owe a nonresident rate of 1%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 430801 | 1% | 1% | $10 | Berkheimer Tax Administrator (610) 599-3139 |
Delaware is in the Reynolds School District and the Mercer Tax Collection District. Collector website: www.hab-inc.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 Delaware, 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 $10 a year is withheld from people who work in Delaware, usually in equal amounts each pay period.
Pennsylvania's Act 32 rules: DCED local withholding tax FAQs.
Nearby in Mercer Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Clark Borough | 1% | 431001 |
| Coolspring Township | 1% | 430701 |
| Deer Creek Township | 1% | 430101 |
| East Lackawannock Township | 1% | 430702 |
| Fairview Township | 1% | 430601 |
| Farrell City | 2.5% | 430201 |
| Findley Township | 1% | 430703 |
| Fredonia Borough | 1% | 430802 |
| Greenville Borough | 2.25% | 430301 |
| Grove City Borough | 1% | 430401 |
| Hempfield Township | 1% | 430302 |
| Hermitage City | 2.25% | 430203, 430501 |
Running payroll in Delaware, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of January 7, 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.