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.

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
| Municipality | School districtand PSD code | Resident ratemunicipal + school | Non-resident rate | Local services taxa year, and who is exempt | Paycheck calculator |
|---|---|---|---|---|---|
| Benezette Township | St. Marys Area School DistrictPSD 240301 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Fox Township | St. Marys Area School DistrictPSD 240302 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Highland Township | Kane Area School DistrictPSD 420201 | 1.2%0.5% + 0.7% | 1% | none | |
| Horton Township | Brockway Area School DistrictPSD 330101 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Horton Township | Ridgway Area School DistrictPSD 240201 | 1.23%0.5% + 0.73% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Jay Township | St. Marys Area School DistrictPSD 240303 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Johnsonburg Borough | Johnsonburg Area School DistrictPSD 240101 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Jones Township | Johnsonburg Area School DistrictPSD 240102 | 1%0.5% + 0.5% | 1% | $5$5 school district, no exemption | |
| Jones Township | Kane Area School DistrictPSD 420202 | 1.2%0.5% + 0.7% | 1% | none | |
| Millstone Township | Forest Area School DistrictPSD 270101 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Ridgway Borough | Ridgway Area School DistrictPSD 240202 | 1.4%0.67% + 0.73% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Ridgway Township | Johnsonburg Area School DistrictPSD 240103 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Ridgway Township | Ridgway Area School DistrictPSD 240203 | 1.23%0.5% + 0.73% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Spring Creek Township | Ridgway Area School DistrictPSD 240204 | 1.23%0.5% + 0.73% | 1% | $10$10 school district, no exemption | |
| St. Marys City | St. Marys Area School DistrictPSD 240304 | 1.5%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.
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