Upper Makefield Township, Pennsylvania local income tax

Bucks County · tax year 2026

1% resident earned income tax

0.5% goes to Upper Makefield and 0.5% to Council Rock School District. People who work in Upper Makefield but live elsewhere owe a nonresident rate of 1%.

PSD code
090604
for Form W-2 and withholding
Nonresident EIT
1%
Local services tax
$10
a year per employee
Population
8,848
Census estimate, 2025

Rates and collector

PSD codeResident EITNonresidentLSTEIT collector
0906041%1%$10Keystone Collections Group
(724) 978-0300

Upper Makefield is in the Council Rock School District and the Bucks Tax Collection District. Collector website: www.keystonecollects.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 Upper Makefield, 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 $10 a year is withheld from people who work in Upper Makefield, usually in equal amounts each pay period.

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

Nearby in Bucks Tax Collection District

All 54 municipalities in Bucks County

Running payroll in Upper Makefield, 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.