Pennsylvania local EIT and LST on your pay stub
Most Pennsylvania stubs have two local lines. The local earned income tax (EIT) is a percentage of your wages set by your town and school district. The Local Services Tax (LST) is a flat charge of up to $52 a year where you work. At a 1% EIT and the full LST, a $60,000 salary pays $23.08 and $2.00 every two weeks.
Which EIT rate comes out
Your employer withholds the higher of two rates: the resident rate where you live, or the nonresident rate where you work. Both are listed by address on the state's Municipal Statistics site (DCED). The rate is taken from your wages after pre-tax health benefits — 401(k) contributions are still taxed locally.
Philadelphia is different: it has its own wage tax (3.735% for residents, 3.425% for nonresidents from July 1, 2026). See the Philadelphia paycheck calculator.
How the $52 LST works
- It's charged by the town where you work — no more than $52 a year in total, however many places you work.
- Where the LST is more than $10, it's split evenly over your employer's pay periods ($52 ÷ 26 = $2.00 every two weeks), and anyone earning less than $12,000 there is exempt — ask your employer for the exemption certificate.
- You pay it at only one job per pay period.
By salary, at a 1% EIT
| Salary | Local EIT (1%), every 2 weeks | Local EIT (1%), yearly | LST ($52), every 2 weeks | LST ($52), yearly |
|---|---|---|---|---|
| $30,000 | $11.54 | $300.00 | $2.00 | $52.00 |
| $45,000 | $17.31 | $450.00 | $2.00 | $52.00 |
| $60,000 | $23.08 | $600.00 | $2.00 | $52.00 |
| $80,000 | $30.77 | $800.00 | $2.00 | $52.00 |
| $100,000 | $38.46 | $1,000.00 | $2.00 | $52.00 |
| $150,000 | $57.69 | $1,500.00 | $2.00 | $52.00 |
| $250,000 | $96.15 | $2,500.00 | $2.00 | $52.00 |
Example: 1% local EIT on wages after section 125 benefits, and the $52 LST. Your rates may differ. Paid every two weeks (26 paychecks), single filer. Where the line has a yearly limit, the yearly column applies it; the per-paycheck column is before the limit is reached.
Enter your own rate and LST in the Pennsylvania paycheck calculator to see your exact paycheck.
Pennsylvania paycheck calculator · Pay stub checker · Pennsylvania bonus tax
Sources
- Pennsylvania DCED — Local Services Tax (LST) — no more than $52 a year in total; where the levy is over $10, withheld pro rata each payroll period at the place of employment and people earning under $12,000 there are exempt; one LST per payroll period (last modified November 24, 2025; checked 2026-09-27)
- Pennsylvania DCED — Act 32 earned income tax FAQ — withhold the higher of the resident or non-resident rate
- Pennsylvania DCED — Municipal Statistics: find your local tax
- Pennsylvania DCED — Local Services Tax — limited to $52 a year
Questions
What is the local tax on my Pennsylvania paycheck?
Usually two lines: the local earned income tax (a percentage set by your municipality and school district) and the Local Services Tax (up to $52 a year where you work).
Which local EIT rate should my employer withhold?
The higher of your home's resident rate and your work location's nonresident rate.
Why is LST $2 on my paycheck?
$52 a year split over 26 paychecks is $2.00 each. It stops for the year once you've paid $52.
Can I get the LST back?
If you earn less than $12,000 a year from work in a place whose LST is more than $10, you're exempt — give your employer the exemption certificate.