Lower Merion Township, Pennsylvania local income tax
Montgomery County · tax year 2026
0% resident earned income tax
Lower Merion levies no municipal EIT. There is no nonresident EIT for people who work here but live elsewhere.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 460701 | 0% | 0% | $52 | Berkheimer Tax Administrator (610) 599-3139 |
Lower Merion is in the Lower Merion School District and the Montgomery 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 Lower Merion, that's 0%: about $0 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 Lower Merion, 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 Montgomery Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Abington Township | 1% | 460101 |
| Ambler Borough | 1% | 462201 |
| Bridgeport Borough | 1% | 461901 |
| Bryn Athyn Borough | 1% | 460201 |
| Cheltenham Township | 1.5% | 460301 |
| Collegeville Borough | 1.4% | 461201 |
| Conshohocken Borough | 1% | 460401 |
| East Greenville Borough | 1% | 462102 |
| East Norriton Township | 1% | 461001 |
| Franconia Township | 1.25% | 461501 |
| Green Lane Borough | 1% | 462103 |
| Hatboro Borough | 1% | 460501 |
Running payroll in Lower Merion, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of June 16, 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.