Pine Township, Pennsylvania local income tax

Mercer County · tax year 2026

1% resident earned income tax

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

PSD code
430403
for Form W-2 and withholding
Nonresident EIT
1%
Local services tax
$52
a year; exempt under $12,000
Population
4,730
Census estimate, 2025

Rates and collector

PSD codeResident EITNonresidentLSTEIT collector
4304031%1%$52Berkheimer Tax Administrator
(610) 599-3139

Pine is in the Grove City Area School District and the Mercer 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 Pine, 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 Pine, 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 Mercer Tax Collection District

All 47 municipalities in Mercer County

Running payroll in Pine, 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.