Lehigh Township, Pennsylvania local income tax

Carbon County · tax year 2026

1% resident earned income tax

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

PSD code
130504
for Form W-2 and withholding
Nonresident EIT
1%
Local services tax
$10
a year per employee
Population
420
Census estimate, 2025

Rates and collector

PSD codeResident EITNonresidentLSTEIT collector
1305041%1%$10Berkheimer Tax Administrator
(610) 599-3139

Lehigh is in the Weatherly Area School District and the Carbon 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 Lehigh, 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 $10 a year is withheld from people who work in Lehigh, usually in equal amounts each pay period.

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

Nearby in Carbon Tax Collection District

All 23 municipalities in Carbon County

Running payroll in Lehigh, 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.