New Wilmington Borough, Pennsylvania local income tax

Lawrence County · tax year 2026

1% resident earned income tax

0.5% goes to New Wilmington and 0.5% to Wilmington Area School District. People who work in New Wilmington but live elsewhere owe a nonresident rate of 1%.

PSD code
370801
for Form W-2 and withholding
Nonresident EIT
1%
Local services tax
$52
a year; exempt under $12,000
Population
2,084
Census estimate, 2025

Rates and collector

PSD codeResident EITNonresidentLSTEIT collector
3708011%1%$52Berkheimer Tax Administrator
(610) 599-3139

New Wilmington is in the Wilmington 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 Wilmington, 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 New Wilmington, 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

All 26 municipalities in Lawrence County

Running payroll in New Wilmington, PA?

Sources

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.