Toboyne Township, Pennsylvania local income tax
Perry County · tax year 2026 · split between 2 school districts
1%–1.7% resident earned income tax, by school district
Toboyne is split between 2 school districts with different rates, so the resident rate depends on where in Toboyne the employee lives: 1% in Fannett-Metal School District (PSD code 280203); 1.7% in West Perry School District (PSD code 500411).
Rates by school district
| School district | PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|---|
| Fannett-Metal School District | 280203 | 1% | 1% | $0 | Franklin County Area Tax Bureau (717) 263-5141 |
| West Perry School District | 500411 | 1.7% | 1% | $0 | Capital Tax Collection Bureau (717) 957-7281 |
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 Toboyne, that's 1% (about $500 a year on $50,000) in Fannett-Metal School District, or 1.7% (about $850 a year on $50,000) in West Perry 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 $0 a year is withheld from people who work in Toboyne, usually in equal amounts each pay period.
Pennsylvania's Act 32 rules: DCED local withholding tax FAQs.
Running payroll in Toboyne, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of June 10, 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.