Enter your details below to see your estimated take-home pay with all Pennsylvania local taxes deducted. Rates are looked up by city name for major municipalities. No sign-up required — instant results.
Philly rate note: Rates changed July 1, 2026. Use 3.74% resident / 3.43% non-resident for Jan 1–Jun 30, 2026 pay periods.
This calculator provides estimates for informational purposes. Consult a tax professional for official guidance.
See how much you take home after all PA local taxes. These examples assume single filing status, no pre-tax deductions, and biweekly pay.
| Annual Salary | Location | Monthly Take-Home | Effective Tax Rate |
|---|---|---|---|
| $50,000 | Philadelphia (Resident, 3.735%) | ~$3,150 | ~24.0% |
| $50,000 | Pittsburgh (Resident, 3.00%) | ~$3,190 | ~23.4% |
| $50,000 | Suburban PA (1.0% EIT) | ~$3,220 | ~22.7% |
| $75,000 | Philadelphia (Resident, 3.735%) | ~$4,600 | ~26.5% |
| $75,000 | Pittsburgh (Resident, 3.00%) | ~$4,660 | ~25.5% |
| $75,000 | Suburban PA (1.0% EIT) | ~$4,700 | ~24.8% |
| $100,000 | Philadelphia (Resident, 3.735%) | ~$5,950 | ~28.6% |
| $100,000 | Pittsburgh (Resident, 3.00%) | ~$6,020 | ~27.7% |
| $100,000 | Suburban PA (1.0% EIT) | ~$6,080 | ~27.0% |
Note: Values include federal income tax (2026 brackets, IRS Rev. Proc. 2025-32), FICA (Social Security 6.2% up to $184,500 wage base + Medicare 1.45%), PA state tax 3.07%, local EIT, LST ($52/year), and PA SUI 0.07%. Estimates rounded to nearest $10. Your actual take-home may vary based on filing status, deductions, and specific municipality rates.
Pennsylvania has more than 2,500 municipalities. Each one sets its own Earned Income Tax (EIT) rate. The rate you pay depends on where you live — and sometimes where you work. Most PA residents pay between 1% and 2%. Some cities, like Philadelphia, have higher rates.
This calculator is part of our State & Local Tax Calculators hub, covering all 50 states plus D.C. with verified 2026 rates.
The official way to find your exact rate is the PA Department of Community and Economic Development (DCED) EIT lookup tool. Here is how to use it:
If you work in a different municipality than where you live, your employer may withhold based on your work location. The higher rate between your resident and work location typically applies. This is called the "higher of" rule under Act 32.
Pro tip: Enter your address in the DCED tool, then write down both the municipal rate and the school district rate. Add them together. That is your total EIT rate. Enter that number into the "Local EIT Rate" field above for maximum accuracy.
You can also find your rate by checking your pay stub. Look for a line item labeled "Local Tax," "EIT," or "PA Local." The rate is often shown as a percentage next to the deduction amount.
Pennsylvania local tax rules are different from state income tax. Under Act 32, you pay local Earned Income Tax based on where you live. But if you work in a city with a higher local tax, your employer may withhold the higher rate.
Here is the simple rule: your employer withholds tax based on your work location. But when you file your PA-40 Schedule SP at tax time, you reconcile based on your residence rate. If your employer withheld too much, you get a refund. If they withheld too little, you owe the difference.
Example: You live in a suburban PA town with a 1.0% EIT rate. You work in Philadelphia, which has a 3.735% wage tax for residents and 3.425% for nonresidents (post-July 1, 2026). Your employer withholds 3.425% (the nonresident Philly rate). At tax time, you owe 1.0% to your home municipality. Since your employer withheld 3.425%, you overpaid by 2.425% and can claim a refund on your PA-40 Schedule SP.
Some PA municipalities collect their own taxes directly. Others use third-party collectors like Berkheimer Associates, Jordan Tax Service, or Keystone Collections Group. Knowing your collector matters because you may need to file a separate local tax return.
If you're self-employed or an independent contractor in Pennsylvania, local EIT still applies to your net profits. See our 1099 Tax Calculator for self-employment tax estimates including PA local tax.
The "higher of" rule: If your resident rate is lower than your work location rate, you pay the work location rate. If your resident rate is higher, you pay your resident rate. This calculator applies this rule automatically when you enter both your residence and work city.
Philadelphia is different. The city imposes a Wage Tax rather than an EIT. The rates are higher than most PA municipalities:
The Philadelphia rate changed on July 1, 2026. If you worked in Philly before that date, your paychecks from the first half of the year used the 3.74% resident / 3.43% nonresident rates. This calculator lets you toggle between pre- and post-July rates to get the exact amount for your specific pay period.
Important: Philadelphia nonresidents who overpaid wage tax can file for a refund with the City of Philadelphia. The refund process is separate from your PA-40 state return. Keep your pay stubs and W-2 to support your claim.
Local tax rates vary widely across Pennsylvania. The table below shows resident and nonresident rates for major cities and municipalities. Use this as a quick reference, but always verify your exact rate using the official DCED lookup tool.
| City / Municipality | Resident Rate | Nonresident Rate | Notes |
|---|---|---|---|
| Philadelphia | 3.735% (post-7/1/26) 3.74% (pre-7/1/26) |
3.425% (post-7/1/26) 3.43% (pre-7/1/26) |
Wage Tax, not EIT |
| Pittsburgh | 3.00% | 1.00% | 1% city + 2% school district |
| Scranton | 3.40% | 1.00% | — |
| Reading | 3.60% | 1.00% | — |
| Allentown | 1.95% | 1.00% | — |
| Erie | 1.75% | 1.00% | — |
| Harrisburg | 1.00% | 1.00% | — |
| Lancaster | 1.00% | 1.00% | — |
| Most Suburban PA | 1.0% – 2.0% | Varies | Average rate is 1.0% |
Note: Nonresident rates for Pittsburgh and suburbs depend on the specific work location. Many municipalities do not tax nonresidents. Others charge the same rate as residents. Check your specific work location rules.
If you live in a small town or rural area, your EIT rate is likely 1.0% — the base rate most PA municipalities use. Some areas have higher rates due to school district taxes or local ordinances. Always verify before filing your tax return.
Pennsylvania has multiple local taxes that can appear on your paycheck. Many employees confuse them or miss deductions entirely. Here is a breakdown of every local tax you may see, how much it costs, and where the money goes.
The EIT is the most common PA local tax. It applies to gross wages, salaries, commissions, and net profits from self-employment. Most municipalities use 1.0% as the base rate. Cities like Reading and Scranton have much higher rates.
Philadelphia has a wage tax instead of an EIT. The rates are higher than most PA municipalities. If you live in Philly, you pay the resident rate. If you work in Philly but live elsewhere, you pay the nonresident rate.
The LST is a flat $52 annual fee. It is often confused with the EIT because both appear on pay stubs. The LST funds local emergency services. Some municipalities charge lower amounts or exempt certain workers.
Pennsylvania is one of only three states (along with Alaska and New Jersey) that requires employees to contribute directly to the unemployment system. The 0.07% employee UC withholding is mandatory — employers are legally required to withhold and remit it on your behalf. It applies to all gross wages with no earnings cap.
Quick reference: If you see a "Local Tax" deduction on your pay stub, it is almost always the EIT. If you work or live in Philadelphia, you may see "PA Local" or "Philly Wage Tax." The LST may appear as "LST" or "Emergency Services Tax." The PA SUI appears as "PA SUI" or "PA UC" — this is a mandatory employee contribution, not an optional deduction. This calculator includes all four local tax types in one place.
A PSD (Political Subdivision) code is a six-digit number that identifies your specific municipality and school district for Pennsylvania local tax purposes. You need this code to file your PA-40 Schedule SP — the form where you reconcile local tax withholding against your actual tax liability.
The PSD code is structured like this: XX-YYY
Your PSD code determines which tax collector receives your local tax payments. It also determines which rate applies to you — the rate is tied to the specific PSD code.
Pro tip: On your W-2, local income tax withheld appears in Box 19 and the locality name or PSD identifier appears in Box 20. Check Box 20 first for your PSD code or municipality label. If your W-2 does not display the PSD code directly, use the PA DCED EIT lookup tool at munstats.pa.gov with your full address to retrieve it.
| City | PSD Code Prefix | Primary Tax Collector |
|---|---|---|
| Philadelphia | 51-101 | City of Philadelphia (self-collected) |
| Pittsburgh | 02-101 | Jordan Tax Service |
| Scranton | 35-101 | Berkheimer Associates |
| Reading | 06-101 | Berkheimer Associates |
| Allentown | 39-101 | Keystone Collections Group |
| Erie | 25-101 | Berkheimer Associates |
| Harrisburg | 22-101 | Keystone Collections Group |
| Lancaster | 36-101 | Jordan Tax Service |
Note: PSD codes shown are prefixes. Your full six-digit code may vary based on your specific address within each city. Verify at munstats.pa.gov. On your W-2, local tax withheld is in Box 19 and the locality identifier/PSD is in Box 20.
Pennsylvania does not have a single state agency that collects local taxes. Instead, municipalities contract with third-party tax collectors. The three largest collectors are Berkheimer Associates, Jordan Tax Service, and Keystone Collections Group. Each handles hundreds of municipalities across PA.
Knowing your tax collector matters because:
Headquartered in Bethlehem, PA, Berkheimer is one of the largest local tax collectors in the state. They handle municipalities in Berks, Bucks, Lehigh, Monroe, Northampton, and many other counties.
Website: hab-inc.com
Based in Pittsburgh, Jordan Tax Service handles municipalities across western PA, including Allegheny County. They are the primary collector for Pittsburgh and many surrounding suburbs.
Website: jordantax.com
Keystone serves municipalities in central and eastern PA, including Harrisburg, Allentown, and many surrounding areas. They also handle tax collection for school districts across the state.
Website: keystonecollects.com
Philadelphia does not use a third-party collector. The city collects wage tax directly through employer withholding. Nonresidents who overpay file refund claims directly with the City of Philadelphia.
Website: phila.gov
How to find your collector: Ask your employer's payroll department. They know which collector receives the local tax withholding from your paycheck. You can also use the PA DCED EIT lookup tool — it shows the collector name alongside your rate and PSD code.
Pennsylvania is one of only three states (along with Alaska and New Jersey) that requires employees to contribute directly to the state unemployment system. The PA State Unemployment Insurance (SUI) employee contribution is 0.07% of gross wages — and unlike Social Security, there is no wage cap. Every dollar you earn is subject to this withholding.
This is a mandatory employee withholding — not an optional employer cost-pass-through. Your employer is legally required under Pennsylvania law to withhold and remit this contribution on your behalf. You will typically see it on your pay stub labeled "PA SUI," "PA UC," or "State UI."
Example: If you earn $60,000 per year, the PA SUI employee contribution is $42 per year ($60,000 × 0.0007). That is $1.62 per biweekly paycheck. The withholding continues all year because there is no wage base cap for employees.
The PA SUI employee contribution funds unemployment compensation for workers who lose their jobs through no fault of their own. It is separate from the employer's own PA UC tax (which has a $10,000 wage base cap and much higher rates). Your employee contribution appears on your W-2 in Box 14 or Box 19, depending on your employer's payroll system.
Important: PA SUI is calculated on gross wages with no cap and is not reduced by 401(k) or other pre-tax deductions. If you do not see it on your pay stub, ask your payroll department — it may be labeled differently or grouped with other withholdings.
If you move from one PA municipality to another during the year, your local tax rate changes. This creates a two-part tax situation:
Your employer should update your withholding after you change your address. But not all employers handle this correctly. If your employer keeps withholding at the old rate, you may overpay or underpay local taxes.
Example: You live in a 1.0% EIT municipality from January to June. On July 1, you move to Philadelphia (3.735% resident rate). Your employer should switch your withholding from 1.0% to 3.735% starting in July. If they do not, you will owe the difference when you file your PA-40 Schedule SP.
When you file your PA-40 Schedule SP, you must report the PSD code for each period of residence. This is why tracking your move date and keeping your pay stubs is essential. The Schedule SP instructions include a worksheet for prorating your income based on the time you lived in each municipality.
Action step: Notify your employer's HR or payroll department immediately when you move. Provide your new address and ask them to update your local tax withholding. Follow up to confirm the change has been made.
If you move into Pennsylvania from another state, you only pay PA local tax on income earned after you establish residency. Income earned before you moved is taxed by your previous state or locality — not PA.
Having two jobs in two different PA municipalities creates a complicated local tax situation. Here is how it works under Act 32:
Example: You live in a 1.0% EIT suburb. You work Job A in Philadelphia (nonresident 3.425%) and Job B in Allentown (1.0% nonresident). On your PA-40 Schedule SP, you owe 1.0% on your total income. You will likely overpay on the Philly withholding and receive a refund for the excess amount above your resident rate.
The PA-40 Schedule SP is where you reconcile multiple jobs. You report each job's wages, each PSD code, and the amount withheld for each. The worksheet calculates your total tax liability and compares it to total withholding. If you overpaid, you get a refund. If you underpaid, you owe the difference.
Important: Keep all W-2s from every employer. Each W-2 shows the local tax withheld in Box 19 and the locality name in Box 20. You need this information to complete your Schedule SP accurately.
If you have self-employment income in addition to a regular job, the rules are slightly different. You may need to make estimated quarterly payments to your local tax collector. Consult a tax professional if this applies to you.
Many PA residents confuse Philadelphia's Wage Tax with the Act 32 Earned Income Tax (EIT). The two are different tax systems with different rules, rates, and collectors. Here is a direct comparison:
| Feature | Philadelphia Wage Tax | Act 32 EIT |
|---|---|---|
| What It Is | A tax on wages and net profits earned in Philadelphia | A tax on earned income imposed by PA municipalities and school districts |
| Rate (2026) | 3.735% resident / 3.425% nonresident (post-7/1/26) 3.74% resident / 3.43% nonresident (pre-7/1/26) |
1.0% – 3.6% (varies by municipality) |
| Who Pays | Anyone working or living in Philadelphia | Residents of participating PA municipalities |
| Collector | City of Philadelphia (self-collected) | Berkheimer, Jordan, Keystone, or self-collected |
| Tax Form | Employer withholding; nonresidents can file refund claim | PA-40 Schedule SP at tax time |
| Key Difference | Applies to all earned income earned in Philly, regardless of where you live | Applies based on where you live, with work location adjustments |
Example: You live in the suburbs (1.0% EIT) and work in Philadelphia. Your employer withholds 3.425% (Philly nonresident rate, post-July 1, 2026). At tax time, you owe 1.0% to your home municipality. You overpaid by 2.425% and can claim a refund on your PA-40 Schedule SP.
The key takeaway is that Philadelphia is part of Act 32 but operates its own wage tax system. The PA-40 Schedule SP reconciles both Philly wage tax withholding and municipal EIT withholding. It is the master reconciliation form that brings everything together.
Need to calculate gross pay from a target take-home amount? Try our Gross-Up Paycheck Calculator (Net to Gross).
Heads up: Philadelphia nonresidents who overpaid wage tax must file a separate refund claim with the City of Philadelphia. The refund process is not automatic. The city requires you to file a petition with supporting documentation (pay stubs, W-2s). Keep detailed records if you work in Philly but live elsewhere.
Most PA paycheck calculators ask you to enter your local tax rate manually. That is a problem — because most people do not know their exact rate. They guess. They estimate. They hope.
This calculator solves that problem by estimating your rate automatically based on your city name. Enter your residence and work locations, and the calculator applies the correct rates based on official 2026 data from the PA Department of Revenue, the City of Philadelphia, and the City of Pittsburgh. For locations not in the major-city list, you can override with your exact rate from munstats.pa.gov.
Here is what sets this tool apart from every other PA paycheck calculator:
No guessing. No manual rate entry for major cities. Just your estimated take-home pay, with all PA local taxes calculated on the correct tax base, and your PSD code displayed.
This tool is built for PA employees who want clarity. It is built for HR professionals who need accurate withholding estimates. It is built for anyone who has ever looked at a pay stub and wondered, "Did my employer withhold the right amount?"
Get clear answers to the most common questions about Pennsylvania local taxes, PSD codes, and how your paycheck is affected.
The Pennsylvania local wage tax, formally known as the Earned Income Tax (EIT), is a tax on wages, salaries, commissions, and net profits imposed by municipalities and school districts across PA. Rates typically range from 1% to 3.735%, depending on where you live and work.
Use the PA Department of Community and Economic Development's EIT lookup tool at munstats.pa.gov. Enter your full address to find your exact municipal and school district rates. You can also check your pay stub — look for a line labeled "Local Tax," "EIT," or "PA Local." This calculator estimates your rate based on the city you enter; use the override field for your verified rate from the DCED tool.
A PSD (Political Subdivision) code is a six-digit number that identifies your specific municipality and school district for tax purposes. It determines which local tax rate applies to you and which tax collector receives your payments. You need your PSD code to file your PA-40 Schedule SP. On your W-2, the local income tax withheld appears in Box 19, and the locality name or PSD identifier appears in Box 20.
Effective July 1, 2026, the Philadelphia wage tax rate is 3.735% for residents and 3.425% for non-residents working in the city. From January 1 through June 30, 2026, the rates were 3.74% for residents and 3.43% for non-residents. If you worked in Philly before July 1, your paychecks from the first half of the year used the older rates.
The Local Services Tax (LST) is a flat annual tax of $52 imposed on individuals earning more than $12,000 per year in certain PA municipalities. It is deducted from paychecks throughout the year, typically around $2 per biweekly paycheck, and funds emergency services like police, fire, and infrastructure in your municipality.
Under Act 32, your employer withholds local tax based on your work location. But when you file your PA-40 Schedule SP at tax time, you reconcile based on your residence rate. If your employer withheld more than you owe (because the work rate is higher than your resident rate), you get a refund. If they withheld less, you owe the difference. This is called the "higher of" rule.
Yes. Under Act 32, employers with a physical presence in Pennsylvania are required to withhold local EIT from employee paychecks based on the employee's work location and residence address on file. If your employer is out of state and does not have a PA presence, you may need to make estimated quarterly payments to your local tax collector directly.
Pennsylvania local EIT is calculated on gross earned income — wages, salaries, commissions, and net profits from self-employment. It is not reduced by pre-tax deductions like 401(k) contributions or health insurance premiums. This is different from federal income tax, which is reduced by the standard deduction and pre-tax contributions. Some municipalities allow deductions for certain business expenses on Schedule SP.
If your employer withholds the wrong rate, you reconcile the difference on your PA-40 Schedule SP at tax time. Overpayment results in a refund. Underpayment results in a balance due. To avoid this, verify your residence and work addresses with your employer's payroll department and ensure they are using the correct PSD code.
Yes. If your employer withheld more local tax than you owe based on your resident rate, you can claim a refund on your PA-40 Schedule SP. Philadelphia nonresidents who overpaid wage tax must file a separate refund claim with the City of Philadelphia. Keep your pay stubs and W-2s to support your claim.
If you live in PA but work in another state, you are still subject to PA local EIT if your municipality imposes it. You must report out-of-state wages on your PA-40 Schedule SP. You may also owe income tax to your work state, but PA offers a credit for taxes paid to other states. This is governed by reciprocal agreements with some states.
If you live outside PA and work remotely for a PA company, you generally do not owe PA local EIT because you are not a PA resident. However, if your employer has a physical presence in PA, they may still withhold PA state income tax (3.07%). This calculator is designed for PA residents or those working in PA locations.
Underpayment of PA local EIT can result in penalties and interest charges. The PA Department of Revenue and local tax collectors assess interest on unpaid taxes. Failure to file a PA-40 Schedule SP or local tax return can result in additional penalties. If you believe you underpaid, contact your tax collector or a tax professional to resolve the issue promptly.
Contact your employer's HR or payroll department directly. Provide your updated residence address and, if applicable, your updated work location. They will update your withholding based on the correct PSD code and local tax rate. Follow up to confirm the change has been made on your next pay stub.
Act 32 is the 2008 Pennsylvania law that standardized local tax collection across the state. It created the PSD code system, established uniform employer withholding rules, and designated tax collectors for each municipality. Act 32 simplified local tax administration and made it easier for employees to understand their withholding. This calculator follows Act 32 rules.
Yes. Pennsylvania is one of only three states that requires employees to contribute directly to the unemployment system. The 0.07% employee UC withholding is mandatory — your employer is legally required to withhold and remit it from your gross wages. There is no earnings cap. The calculator includes PA SUI at 0.07% on gross wages. If you do not see it labeled on your pay stub, check with your payroll department — it may appear as "PA SUI," "PA UC," or "State UI."
PA local tax rates can change annually, but most municipalities change rates infrequently. Philadelphia's rates changed on July 1, 2026 (to 3.735% resident / 3.425% nonresident). This calculator uses 2026 rates verified against official sources. We recommend checking the official DCED EIT map for the most current rates, especially if you live in a municipality with frequent rate changes.
This calculator uses 2026 rates for major PA cities (Philadelphia, Pittsburgh, Scranton, Reading, Allentown, Erie, Harrisburg, Lancaster) and defaults to 1.0% for other municipalities. For the most accurate results, enter your specific rate using the "Local EIT Rate (Override)" field. Always verify your rate using the official DCED lookup tool at munstats.pa.gov.
This calculator provides estimates based on 2026 tax rates and official government data. All calculations are performed using current rates and formulas. The tool is updated to reflect changes in tax law and rates.