Liberty Township, Pennsylvania local income tax

Susquehanna County · tax year 2026

1% resident earned income tax

1% goes to Liberty. People who work in Liberty but live elsewhere owe a nonresident rate of 1%.

PSD code
580408
for Form W-2 and withholding
Nonresident EIT
1%
Local services tax
$0
a year per employee
Population
1,131
Census estimate, 2025

Rates and collector

PSD codeResident EITNonresidentLSTEIT collector
5804081%1%$0Berkheimer Tax Administrator
(610) 599-3139

Liberty is in the Montrose Area School District and the Susquehanna 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 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 $0 a year is withheld from people who work in Liberty, usually in equal amounts each pay period.

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

Nearby in Susquehanna Tax Collection District

All 40 municipalities in Susquehanna 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.