Liberty Borough, Pennsylvania local income tax

Allegheny County · tax year 2026

1% resident earned income tax

0.5% goes to Liberty and 0.5% to South Allegheny School District. People who work in Liberty but live elsewhere owe a nonresident rate of 0.5%.

PSD code
720802
for Form W-2 and withholding
Nonresident EIT
0.5%
Local services tax
$52
a year; exempt under $12,000
Population
2,242
Census estimate, 2025

Rates and collector

PSD codeResident EITNonresidentLSTEIT collector
7208021%0.5%$52Keystone Collections Group
(724) 978-0300

Liberty is in the South Allegheny School District and the Allegheny Southeast Tax Collection District. Collector website: www.keystonecollects.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 Liberty, 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 $52 a year is withheld from people who work in Liberty, 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 Allegheny Southeast Tax Collection District

All 130 municipalities in Allegheny County

Running payroll in Liberty, 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.