South Buffalo Township, Pennsylvania local income tax

Armstrong County · tax year 2026

1% resident earned income tax

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

PSD code
100202
for Form W-2 and withholding
Nonresident EIT
1%
Local services tax
$52
a year; exempt under $12,000
Population
2,674
Census estimate, 2025

Rates and collector

PSD codeResident EITNonresidentLSTEIT collector
1002021%1%$52Berkheimer Tax Administrator
(610) 599-3139

South Buffalo is in the Freeport Area School District and the Butler 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 South Buffalo, 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 South Buffalo, 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 Butler Tax Collection District

MunicipalityResident EITPSD code
Bradys Bend Township1%100301
Freeport Borough1%100201
Perry Township1%100302
Sugarcreek Township1%100303

All 45 municipalities in Armstrong County

Running payroll in South Buffalo, 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.