Upper Moreland Township, Pennsylvania local income tax

Montgomery County · tax year 2026

1% resident earned income tax

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

PSD code
462001
for Form W-2 and withholding
Nonresident EIT
1%
Local services tax
$52
a year; exempt under $12,000
Population
25,880
Census estimate, 2025

Rates and collector

PSD codeResident EITNonresidentLSTEIT collector
4620011%1%$52Berkheimer Tax Administrator
(610) 599-3139

Upper Moreland is in the Upper Moreland Twp School District and the Montgomery 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 Upper Moreland, 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 Upper Moreland, 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 Montgomery Tax Collection District

All 62 municipalities in Montgomery County

Running payroll in Upper Moreland, 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.