New Castle City, Pennsylvania local income tax
Lawrence County · tax year 2026
2.075% resident earned income tax
1.575% goes to New Castle and 0.5% to New Castle Area School District. People who work in New Castle but live elsewhere owe a nonresident rate of 1.271%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 370501 | 2.075% | 1.271% | $52 | Berkheimer Tax Administrator (610) 599-3139 |
New Castle is in the New Castle Area School District and the Lawrence 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 New Castle, that's 2.075%: about $1,038 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 New Castle, 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 Lawrence Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Bessemer Borough | 1% | 370301 |
| Ellport Borough | 1% | 370101 |
| Ellwood City Borough | 1% | 370102 |
| Hickory Township | 1% | 370201 |
| Little Beaver Township | 1% | 370302 |
| Mahoning Township | 1% | 370303, 370701 |
| Neshannock Township | 1% | 370401 |
| New Beaver Borough | 1% | 370304 |
| New Wilmington Borough | 1% | 370801 |
| North Beaver Township | 1% | 370305 |
| Perry Township | 1% | 370103 |
| Plain Grove Township | 1% | 370802 |
Running payroll in New Castle, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of January 5, 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.