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%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 361302 | 1.5% | 0.5% | $0 | Lancaster 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
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Atglen Borough | 1% | 361301 |
| Londonderry Township | 1.25% | 361303 |
| Parkesburg Borough | 1% | 361304 |
| West Fallowfield Township | 1% | 361305 |
| West Sadsbury Township | 1% | 361306 |
Running payroll in Highland, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of July 1, 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.