Kingston Borough, Pennsylvania local income tax
Luzerne County · tax year 2026
2.175% resident earned income tax
1.675% goes to Kingston and 0.5% to Wyoming Valley West School District. People who work in Kingston but live elsewhere owe a nonresident rate of 1%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 401104 | 2.175% | 1% | $52 | Berkheimer Tax Administrator (610) 599-3139 |
Kingston is in the Wyoming Valley West School District and the Luzerne 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 Kingston, that's 2.175%: about $1,087 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 Kingston, 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 Luzerne Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Ashley Borough | 1% | 400401 |
| Avoca Borough | 1% | 400801 |
| Bear Creek Township | 1% | 400901 |
| Bear Creek Village Borough | 1% | 400902 |
| Black Creek Township | 1.5% | 400503 |
| Buck Township | 1% | 400903 |
| Butler Township | 1.5% | 400504 |
| Conyngham Borough | 1.5% | 400505 |
| Conyngham Township | 1% | 400301 |
| Courtdale Borough | 1% | 401101 |
| Dallas Borough | 1% | 400201 |
| Dallas Township | 1% | 400202 |
Running payroll in Kingston, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of February 6, 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.