Lehigh 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 Lehigh County, Pennsylvania, with PSD codes.

Lehigh County at a glance
Resident earned income tax
- Highest
- 1.975%, Allentown City (Allentown City School District) and Allentown City (Parkland School District)
- Lowest and most common
- 1%, in 18 of the 26 pairs
- Other rates
- 5 rates from 1.1% to 1.5%, in 6 pairs
Non-resident earned income tax
- Highest
- 1.28%, Allentown City (Allentown City School District) and Allentown City (Parkland School District)
- Most common
- 1%, in 23 of the 26 pairs
- Lowest
- 0.5%, South Whitehall Township
Local services tax a year
- Highest and most common
- $52, in 21 of the 26 pairs
- Lowest
- $10, in 5 pairs
26 municipality and school district pairs: 25 municipalities, served by 10 school districts. Allentown City is split between school districts, with a row for each part. Bethlehem City is also in Northampton County.
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 |
|---|---|---|---|---|---|
| Alburtis Borough | East Penn School DistrictPSD 390301 | 1%0.5% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| Allentown City | Allentown City School DistrictPSD 390101 | 1.975%1.475% + 0.5% | 1.28% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Allentown City | Parkland School DistrictPSD 390699 | 1.975%1.475% + 0.5% | 1.28% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Bethlehem CityAlso in Northampton County | Bethlehem Area School DistrictPSD 480202 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Catasauqua Borough | Catasauqua Area School DistrictPSD 390201 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Coopersburg Borough | Southern Lehigh School DistrictPSD 390801 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Coplay Borough | Whitehall-Coplay School DistrictPSD 390901 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, exempt under $12,000 | |
| Emmaus Borough | East Penn School DistrictPSD 390302 | 1%0.5% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| Fountain Hill Borough | Bethlehem Area School DistrictPSD 480201 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Hanover Township | Catasauqua Area School DistrictPSD 390202 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Heidelberg Township | Northwestern Lehigh School DistrictPSD 390501 | 1.175%0.675% + 0.5% | 1% | $10$10 school district, no exemption | |
| Lower Macungie Township | East Penn School DistrictPSD 390303 | 1.15%0.65% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| Lower Milford Township | Southern Lehigh School DistrictPSD 390802 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Lowhill Township | Northwestern Lehigh School DistrictPSD 390502 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Lynn Township | Northwestern Lehigh School DistrictPSD 390503 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Macungie Borough | East Penn School DistrictPSD 390306 | 1%0.5% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| North Whitehall Township | Parkland School DistrictPSD 390601 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Salisbury Township | Salisbury Township School DistrictPSD 390701 | 1%0.5% + 0.5% | 1% | $52$42 municipal, exempt under $12,000$10 school district, no exemption | |
| Slatington Borough | Northern Lehigh School DistrictPSD 390401 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| South Whitehall Township | Parkland School DistrictPSD 390602 | 1.1%0.6% + 0.5% | 0.5% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Upper Macungie Township | Parkland School DistrictPSD 390603 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Upper Milford Township | East Penn School DistrictPSD 390307 | 1.138%0.638% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| Upper Saucon Township | Southern Lehigh School DistrictPSD 390803 | 1.1%0.6% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Washington Township | Northern Lehigh School DistrictPSD 390402 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Weisenberg Township | Northwestern Lehigh School DistrictPSD 390504 | 1%0.5% + 0.5% | 1% | $52$42 municipal, exempt under $12,000$10 school district, no exemption | |
| Whitehall Township | Whitehall-Coplay School DistrictPSD 390902 | 1.5%1% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 |
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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