Independent calculator. Not a government website, and not run by the IRS or the Commonwealth of Pennsylvania.
Pennsylvania Paycheck Calculator

Elk County, PA Local Tax Rates 2026: Every Municipality’s EIT and LST

The 2026 earned income tax and local services tax of every municipality and school district in Elk County, Pennsylvania, with PSD codes.

Updated · By the Pennsylvania Paycheck Calculator team

Elk County, PA Local Tax Rates 2026: Every Municipality’s EIT and LST
Elk County’s 15 municipality and school district pairs in DCED’s 2026 register: resident earned income tax from 1% to 1.5% (1% in 8 pairs), non-resident rate 1% in every pair, local services tax from none to $52 ($52 in 7 pairs).

Elk County at a glance

Resident earned income tax

Highest
1.5%, St. Marys City
Lowest and most common
1%, in 8 of the 15 pairs
Other rates
1.4% in 1 pair, 1.23% in 3 pairs and 1.2% in 2 pairs

Non-resident earned income tax

Every pair
1%, in all 15 pairs

Local services tax a year

Highest and most common
$52, in 7 of the 15 pairs
Lowest
none, Highland Township and Jones Township (Kane Area School District)
Other amounts
$10 in 5 pairs and $5 in 1 pair

15 municipality and school district pairs: 12 municipalities, served by 6 school districts. Horton Township, Jones Township and Ridgway Township are split between school districts, with a row for each part.

Every municipality and school district

Local tax rates in Elk County, 2026: all 15 municipality and school district pairs
MunicipalitySchool districtand PSD codeResident ratemunicipal + schoolNon-resident rateLocal services taxa year, and who is exemptPaycheck calculator
Benezette TownshipSt. Marys Area School DistrictPSD 2403011%0.5% + 0.5%1%$10$5 municipal, no exemption$5 school district, no exemption
Fox TownshipSt. Marys Area School DistrictPSD 2403021%0.5% + 0.5%1%$10$5 municipal, no exemption$5 school district, no exemption
Highland TownshipKane Area School DistrictPSD 4202011.2%0.5% + 0.7%1%none
Horton TownshipBrockway Area School DistrictPSD 3301011%0.5% + 0.5%1%$52$47 municipal, exempt under $12,000$5 school district, no exemption
Horton TownshipRidgway Area School DistrictPSD 2402011.23%0.5% + 0.73%1%$52$47 municipal, exempt under $12,000$5 school district, no exemption
Jay TownshipSt. Marys Area School DistrictPSD 2403031%0.5% + 0.5%1%$10$5 municipal, no exemption$5 school district, no exemption
Johnsonburg BoroughJohnsonburg Area School DistrictPSD 2401011%0.5% + 0.5%1%$52$47 municipal, exempt under $12,000$5 school district, no exemption
Jones TownshipJohnsonburg Area School DistrictPSD 2401021%0.5% + 0.5%1%$5$5 school district, no exemption
Jones TownshipKane Area School DistrictPSD 4202021.2%0.5% + 0.7%1%none
Millstone TownshipForest Area School DistrictPSD 2701011%0.5% + 0.5%1%$10$10 school district, no exemption
Ridgway BoroughRidgway Area School DistrictPSD 2402021.4%0.67% + 0.73%1%$52$47 municipal, exempt under $12,000$5 school district, no exemption
Ridgway TownshipJohnsonburg Area School DistrictPSD 2401031%0.5% + 0.5%1%$52$47 municipal, exempt under $12,000$5 school district, no exemption
Ridgway TownshipRidgway Area School DistrictPSD 2402031.23%0.5% + 0.73%1%$52$47 municipal, exempt under $12,000$5 school district, no exemption
Spring Creek TownshipRidgway Area School DistrictPSD 2402041.23%0.5% + 0.73%1%$10$10 school district, no exemption
St. Marys CitySt. Marys Area School DistrictPSD 2403041.5%1% + 0.5%1%$52$47 municipal, exempt under $12,000$5 school district, no exemption

Download this table (CSV, opens in Excel)

Your employer withholds the higher of the resident rate where you live and the non-resident rate where you work (DCED; Philadelphia has its own rules), and the local services tax where you work. “Work it out” opens the paycheck calculator for someone who lives and works in that place: change either box there. To find the PSD code of a street address, use DCED’s Address Search.

The rows are DCED’s register as published, last updated by DCED on September 17, 2026; the counts and the most common, highest and lowest rates are worked out from them by this site. Source: EIT / PIT / LST Tax Registers (Real-Time), Pennsylvania Department of Community and Economic Development. Checked October 28, 2026.

Local tax rates in every Pennsylvania county