Ellwood City Borough, Pennsylvania local income tax
Beaver and Lawrence counties · tax year 2026
1% resident earned income tax
0.5% goes to Ellwood City and 0.5% to Ellwood City Area School District. People who work in Ellwood City but live elsewhere owe a nonresident rate of 1%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 370102 | 1% | 1% | $52 | Berkheimer Tax Administrator (610) 599-3139 |
Ellwood City is in the Ellwood City Area School District and the Lawrence 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 Ellwood City, 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 Ellwood City, 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.
Running payroll in Ellwood City, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of June 9, 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.