Lower Mt Bethel Township, Pennsylvania local income tax
Northampton County · tax year 2026 · split between 2 school districts
1.25%–1.45% resident earned income tax, by school district
Lower Mt Bethel is split between 2 school districts with different rates, so the resident rate depends on where in Lower Mt Bethel the employee lives: 1.45% in Bangor Area School District (PSD code 480103); 1.25% in Easton Area School District (PSD code 480304).
Rates by school district
| School district | PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|---|
| Bangor Area School District | 480103 | 1.45% | 1% | $52 | Keystone Collections Group (724) 978-0300 |
| Easton Area School District | 480304 | 1.25% | 1% | $52 | Keystone Collections Group (724) 978-0300 |
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 Mt Bethel, that's 1.45% (about $725 a year on $50,000) in Bangor Area School District, or 1.25% (about $625 a year on $50,000) in Easton Area 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 Mt Bethel, 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 Northampton Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Allen Township | 1.2% | 480501 |
| Bangor Borough | 1.23% | 480101 |
| Bath Borough | 1.2% | 480502 |
| Bethlehem City | 1% | 480202, 480703 |
| Bethlehem Township | 1% | 480203 |
| Bushkill Township | 1.45% | 480401 |
| Chapman Borough | 1.2% | 480503 |
| East Allen Township | 1.45% | 480504 |
| East Bangor Borough | 1.2% | 480102 |
| Easton City | 1.95% | 480302 |
| Forks Township | 1% | 480303 |
| Freemansburg Borough | 1% | 480204 |
Running payroll in Lower Mt Bethel, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of July 29, 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.