Highland Township, Pennsylvania local income tax

Chester County · tax year 2026

1.5% resident earned income tax

1% goes to Highland and 0.5% to Octorara Area School District. People who work in Highland but live elsewhere owe a nonresident rate of 0.5%.

PSD code
361302
for Form W-2 and withholding
Nonresident EIT
0.5%
Local services tax
$0
a year per employee
Population
1,281
Census estimate, 2025

Rates and collector

PSD codeResident EITNonresidentLSTEIT collector
3613021.5%0.5%$0Lancaster County Tax Collection Bureau
(717) 569-4521

Highland is in the Octorara Area School District and the Lancaster Tax Collection District. Collector website: www.lctcb.org.

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 Highland, that's 1.5%: about $750 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 Highland, usually in equal amounts each pay period.

Pennsylvania's Act 32 rules: DCED local withholding tax FAQs.

Nearby in Lancaster Tax Collection District

MunicipalityResident EITPSD code
Atglen Borough1%361301
Londonderry Township1.25%361303
Parkesburg Borough1%361304
West Fallowfield Township1%361305
West Sadsbury Township1%361306

All 73 municipalities in Chester County

Running payroll in Highland, PA?

Sources

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.