Scranton City, Pennsylvania local income tax

Lackawanna County · tax year 2026

3.4% resident earned income tax

2.4% goes to Scranton and 1% to Scranton School District. People who work in Scranton but live elsewhere owe a nonresident rate of 1%.

PSD code
350901
for Form W-2 and withholding
Nonresident EIT
1%
Local services tax
$156
a year; exempt under $15,600
Population
75,514
Census estimate, 2025

Rates and collector

PSD codeResident EITNonresidentLSTEIT collector
3509013.4%1%$156Berkheimer Tax Administrator
(610) 599-3139

Scranton is in the Scranton School District and the Lackawanna 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 Scranton, that's 3.4%: about $1,700 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 $156 a year is withheld from people who work in Scranton, usually in equal amounts each pay period, unless the employee expects to earn less than $15,600 here this year.

Pennsylvania's Act 32 rules: DCED local withholding tax FAQs.

Nearby in Lackawanna Tax Collection District

All 40 municipalities in Lackawanna County

Running payroll in Scranton, 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.