Nescopeck Borough, Pennsylvania local income tax
Luzerne County · tax year 2026
1% resident earned income tax
0.5% goes to Nescopeck and 0.5% to Berwick Area School District. People who work in Nescopeck but live elsewhere owe a nonresident rate of 1%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 190205 | 1% | 1% | $52 | Berkheimer Tax Administrator (610) 599-3139 |
Nescopeck is in the Berwick Area School District and the Columbia 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 Nescopeck, 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 Nescopeck, 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 Columbia Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Hollenback Township | 1% | 190204 |
| Nescopeck Township | 1% | 190206 |
| Salem Township | 1% | 190207 |
Running payroll in Nescopeck, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of December 9, 2025 · 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.