Pittsburgh City, Pennsylvania local income tax
Allegheny County · tax year 2026 · split between 2 school districts
1.5%–3% resident earned income tax, by school district
Pittsburgh is split between 2 school districts with different rates, so the resident rate depends on where in Pittsburgh the employee lives: 3% in Pittsburgh School District (PSD code 700102); 1.5% in Baldwin-Whitehall School District (PSD code 730105).
Rates by school district
| School district | PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|---|
| Pittsburgh School District | 700102 | 3% | 1% | $52 | Jordan Tax Service (412) 835-5243 |
| Baldwin-Whitehall School District | 730105 | 1.5% | 1% | $52 | Jordan Tax Service (412) 835-5243 |
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 Pittsburgh, that's 3% (about $1,500 a year on $50,000) in Pittsburgh School District, or 1.5% (about $750 a year on $50,000) in Baldwin-Whitehall School District. Use the PSD code for the employee's home address. 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 Pittsburgh, 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 Allegheny Central Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Mount Oliver Borough | 3% | 700101 |
Running payroll in Pittsburgh, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of February 6, 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.