Delaware Water Gap Borough, Pennsylvania local income tax
Monroe County · tax year 2026
1% resident earned income tax
0.5% goes to Delaware Water Gap and 0.5% to Stroudsburg Area School District. People who work in Delaware Water Gap but live elsewhere owe a nonresident rate of 1%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 450401 | 1% | 1% | $52 | Berkheimer Tax Administrator (610) 599-3139 |
Delaware Water Gap is in the Stroudsburg Area School District and the Monroe 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 Water Gap, 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 $52 a year is withheld from people who work in Delaware Water Gap, 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 Monroe Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Barrett Township | 1% | 450301 |
| Chestnuthill Township | 1% | 450201 |
| Coolbaugh Township | 1% | 450302 |
| East Stroudsburg Borough | 1% | 450101 |
| Eldred Township | 1% | 450202 |
| Hamilton Township | 1% | 450402 |
| Jackson Township | 1.25% | 450303 |
| Middle Smithfield Township | 1% | 450102 |
| Mount Pocono Borough | 1% | 450304 |
| Paradise Township | 1.25% | 450305 |
| Pocono Township | 1% | 450306 |
| Polk Township | 1% | 450203 |
Running payroll in Delaware Water Gap, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of June 26, 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.