Lower Allen Township, Pennsylvania local income tax
Cumberland County · tax year 2026 · split between 2 school districts
1.55%–1.8% resident earned income tax, by school district
Lower Allen is split between 2 school districts with different rates, so the resident rate depends on where in Lower Allen the employee lives: 1.8% in Mechanicsburg Area School District (PSD code 210604); 1.55% in West Shore School District (PSD code 210902).
Rates by school district
| School district | PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|---|
| Mechanicsburg Area School District | 210604 | 1.8% | 1% | $52 | Cumberland County Tax Bureau (717) 590-7997 |
| West Shore School District | 210902 | 1.55% | 1% | $52 | Cumberland County Tax Bureau (717) 590-7997 |
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 Lower Allen, that's 1.8% (about $900 a year on $50,000) in Mechanicsburg Area School District, or 1.55% (about $775 a year on $50,000) in West Shore School District. Use the PSD code for the employee's home address. 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 Lower Allen, 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 Cumberland Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Camp Hill Borough | 2% | 210201 |
| Carlisle Borough | 1.6% | 210301 |
| Cooke Township | 1.65% | 210101 |
| Dickinson Township | 1.6% | 210302 |
| East Pennsboro Township | 1.6% | 210501 |
| Hampden Township | 1.6% | 210401 |
| Hopewell Township | 1.4% | 210701 |
| Lemoyne Borough | 1.45% | 210901 |
| Lower Frankford Township | 1.65% | 210102 |
| Lower Mifflin Township | 1.65% | 210103 |
| Mechanicsburg Borough | 1.7% | 210601 |
| Middlesex Township | 1.6% | 210402 |
Running payroll in Lower Allen, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of July 13, 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.