Luzerne Township, Pennsylvania local income tax
Fayette County · tax year 2026
1% resident earned income tax
0.5% goes to Luzerne and 0.5% to Brownsville Area School District. People who work in Luzerne but live elsewhere owe a nonresident rate of 1%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 260203 | 1% | 1% | $52 | Southwest Regional Tax Bureau (800) 832-2314 |
Luzerne is in the Brownsville Area School District and the Fayette Tax Collection District. Collector website: www.swrtb.org.
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 Luzerne, 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 Luzerne, 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 Fayette Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Brownsville Borough | 1% | 260201 |
| Brownsville Township | 1% | 260202 |
| Bullskin Township | 1% | 260301 |
| Connellsville City | 1% | 260302 |
| Connellsville Township | 1% | 260303 |
| Dawson Borough | 1% | 260304 |
| Dunbar Borough | 1% | 260305 |
| Dunbar Township | 1% | 260306 |
| Fairchance Borough | 1% | 260101 |
| Franklin Township | 1% | 260601 |
| Georges Township | 1% | 260102 |
| German Township | 1% | 260103, 260602 |
Running payroll in Luzerne, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of June 23, 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.