Union Township, Pennsylvania local income tax
Union County · tax year 2026 · split between 2 school districts
2%–2.05% resident earned income tax, by school district
Union is split between 2 school districts with different rates, so the resident rate depends on where in Union the employee lives: 2% in Lewisburg Area School District (PSD code 600104); 2.05% in Mifflinburg Area School District (PSD code 600208).
Rates by school district
| School district | PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|---|
| Lewisburg Area School District | 600104 | 2% | 0% | $0 | Berkheimer Tax Administrator (610) 599-3139 |
| Mifflinburg Area School District | 600208 | 2.05% | 0% | $0 | Berkheimer Tax Administrator (610) 599-3139 |
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 Union, that's 2% (about $1,000 a year on $50,000) in Lewisburg Area School District, or 2.05% (about $1,025 a year on $50,000) in Mifflinburg Area 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 Union, usually in equal amounts each pay period.
Pennsylvania's Act 32 rules: DCED local withholding tax FAQs.
Nearby in Union Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Buffalo Township | 2.05% | 600201 |
| East Buffalo Township | 2% | 600101 |
| Hartleton Borough | 2.05% | 600202 |
| Hartley Township | 2.05% | 600203 |
| Kelly Township | 2% | 600102 |
| Lewis Township | 2.05% | 600204 |
| Lewisburg Borough | 2% | 600103 |
| Limestone Township | 2.05% | 600205 |
| Mifflinburg Borough | 2.05% | 600206 |
| New Berlin Borough | 2.05% | 600207 |
| West Buffalo Township | 2.05% | 600209 |
Running payroll in Union, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of July 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.