Lancaster City, Pennsylvania local income tax
Lancaster County · tax year 2026 · split between 3 school districts
1.6% resident earned income tax
1.1% goes to Lancaster and 0.5% to the school district. People who work in Lancaster but live elsewhere owe a nonresident rate of 1%.
Rates by school district
| School district | PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|---|
| Lancaster School District | 361001 | 1.6% | 1% | $52 | Lancaster County Tax Collection Bureau (717) 569-4521 |
| Conestoga Valley School District | 360399 | 1.6% | 1% | $52 | Lancaster County Tax Collection Bureau (717) 569-4521 |
| Lampeter-Strasbg School District | 360999 | 1.6% | 1% | $52 | Lancaster County Tax Collection Bureau (717) 569-4521 |
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 Lancaster, that's 1.6%: about $800 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 Lancaster, 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 Lancaster Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Adamstown Borough | 1% | 360101 |
| Akron Borough | 1% | 360701 |
| Bart Township | 1.65% | 361601 |
| Brecknock Township | 1% | 360501 |
| Caernarvon Township | 1% | 360502 |
| Christiana Borough | 1% | 361307 |
| Clay Township | 1% | 360702 |
| Colerain Township | 1.65% | 361602 |
| Columbia Borough | 1% | 360201 |
| Conestoga Township | 1% | 361401 |
| Conoy Township | 1% | 360601 |
| Denver Borough | 1% | 360102 |
Running payroll in Lancaster, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of January 23, 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.