St Marys City, Pennsylvania local income tax
Elk County · tax year 2026
1.5% resident earned income tax
1% goes to St Marys and 0.5% to St Marys Area School District. People who work in St Marys but live elsewhere owe a nonresident rate of 1%.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 240304 | 1.5% | 1% | $52 | Berkheimer Tax Administrator (610) 599-3139 |
St Marys is in the St Marys Area School District and the Elk 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 St Marys, that's 1.5%: about $750 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 St Marys, 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 Elk Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Benezette Township | 1% | 240301 |
| Fox Township | 1% | 240302 |
| Horton Township | 1%–1.23% | 330101, 240201 |
| Jay Township | 1% | 240303 |
| Johnsonburg Borough | 1% | 240101 |
| Jones Township | 1%–1.2% | 240102, 420202 |
| Ridgway Borough | 1.4% | 240202 |
| Ridgway Township | 1%–1.23% | 240103, 240203 |
| Spring Creek Township | 1.23% | 240204 |
Running payroll in St Marys, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of June 16, 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.