Pennsylvania Local EIT + LST Calculator 2026
Calculate PA local Earned Income Tax by municipality (0.5%โ3.9%), PA state income tax 3.07%, and $52/year Local Services Tax. 20 major PA municipalities plus custom rate.
$
= $5,417 / month Common salaries:
$0
After PA + Local Tax
$0
PA State Tax (3.07%)
$0
Local EIT
0%
Combined PA+Local Rate
Full Tax Breakdown
Pennsylvania Local Tax System
Pennsylvania has a unique multi-layer local tax system. Every Pennsylvania worker pays the flat 3.07% state income tax plus their municipality's EIT rate. With ~2,500 taxing authorities across the state, the combined burden varies significantly by location. Philadelphia replaced EIT with a wage tax, while Pittsburgh and Scranton have some of the highest combined rates.
How It's Calculated
PA State Tax = Gross Wages ร 3.07%
Local EIT = Gross Wages ร Local Rate
LST = $52/year (if wages > $12,000 and municipality imposes it)
Total PA Tax = State + EIT + LST
Combined Rate = (State + EIT) รท Gross Wages
Local EIT = Gross Wages ร Local Rate
LST = $52/year (if wages > $12,000 and municipality imposes it)
Total PA Tax = State + EIT + LST
Combined Rate = (State + EIT) รท Gross Wages
Example: $65,000 in Pittsburgh (3.0% EIT)
Gross: $65,000 | Pittsburgh resident and worker
PA State (3.07%): $1,996
Pittsburgh EIT (3.0%): $1,950
LST: $52
Total: $3,998 | Combined rate: 6.15% | Net: $61,002
PA State (3.07%): $1,996
Pittsburgh EIT (3.0%): $1,950
LST: $52
Total: $3,998 | Combined rate: 6.15% | Net: $61,002
Extended
Top 30 PA Municipalities Tax Rates + Commuter Rules
Complete municipality rate table and work-vs-live tax comparison
Top PA municipalities by combined PA state + local EIT rate. PA state rate 3.07% applies to all.
| Municipality | Local EIT Rate | Combined Rate (+ PA 3.07%) | EIT on $65K | LST |
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Tax cost comparison if you live in one municipality and work in another. Enter your home and work municipality rates below.
Frequently Asked Questions
What is the Pennsylvania Local Earned Income Tax (EIT)?
Pennsylvania's Local Earned Income Tax (EIT) is imposed by municipalities and school districts on wages, salaries, commissions, and net profits from self-employment earned by residents and non-residents working in the municipality. Rates range from 0.5% to 3.9% and are set locally. On top of EIT, Pennsylvania also imposes a flat 3.07% state income tax. The combined state + local rate can reach over 6% in cities like Philadelphia (3.75% wage tax) and Scranton (3.4% EIT).
What is the Local Services Tax (LST) in Pennsylvania?
The Local Services Tax (LST) is a flat annual tax of up to $52 per year ($1 per week) imposed on individuals who work in a Pennsylvania municipality or school district. The exemption threshold is $12,000 in earned income โ workers earning less than $12,000 from all sources are exempt. When multiple jurisdictions impose an LST, the priority order is: municipality first, then school district. The maximum combined LST from all jurisdictions is $52.
How do commuter rules work for PA EIT?
If you live in one PA municipality but work in another, you typically pay EIT to your work municipality at its rate. However, your home municipality may credit you for tax paid to the work municipality (a reciprocal credit). The taxability and credit rules vary by jurisdiction. Philadelphia has a unique wage tax that applies to non-residents who work in the city, so Philadelphia workers generally owe the 3.5% non-resident wage tax regardless of where they live. Always check your specific municipality's rules.
What are the EIT rates for major Pennsylvania cities?
Philadelphia uses a wage tax (not traditional EIT): 3.75% for residents, 3.50% for non-residents (2026). Pittsburgh: 3% combined (1% City + 2% Pittsburgh School District). Scranton: 3.4%. Harrisburg: 2.0%. Erie: 1.65%. Allentown: 1.8%. Reading: 2.1%. Bethlehem: 1.85%. Lancaster: 1.9%. York: 2.0%. These rates are subject to change annually as local governments adjust their budgets.
Is Pennsylvania EIT deductible on federal taxes?
Yes. Pennsylvania state income tax (3.07%) and local EIT are both deductible as state and local taxes (SALT) on your federal Schedule A if you itemize deductions. However, the total SALT deduction is capped at $40,000 for 2026 (OBBBA cap). For most PA residents, the combined state + local tax (3.07% + 1%โ3.9%) means the SALT cap is reached at higher income levels but is still important for high earners in higher-rate municipalities.