Luzerne 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 Luzerne County, Pennsylvania, with PSD codes.

Luzerne County at a glance
Resident earned income tax
- Highest
- 3%, Wilkes-Barre City
- Lowest and most common
- 1%, in 59 of the 76 pairs
- Other rates
- 7 rates from 1.5% to 2.7%, in 16 pairs
Non-resident earned income tax
- Highest
- 1.5%, Hazleton City
- Most common
- 1%, in 57 of the 76 pairs
- Lowest
- 0%, in 6 pairs
- Other rates
- 0.5% in 12 pairs
Local services tax a year
- Highest and most common
- $52, in 59 of the 76 pairs
- Lowest
- none, Fairmount Township, Jeddo Borough and New Columbus Borough
- Other amounts
- $35 in 1 pair, $30 in 1 pair and $10 in 12 pairs
76 municipality and school district pairs: 76 municipalities, served by 12 school districts.
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 |
|---|---|---|---|---|---|
| Ashley Borough | Hanover Area School DistrictPSD 400401 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Avoca Borough | Pittston Area School DistrictPSD 400801 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Bear Creek Township | Wilkes-Barre Area School DistrictPSD 400901 | 1%0.5% + 0.5% | 0.5% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Bear Creek Village Borough | Wilkes-Barre Area School DistrictPSD 400902 | 1%0.5% + 0.5% | 0% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Black Creek Township | Hazleton Area School DistrictPSD 400503 | 1.5%0.5% + 1% | 1% | $52$52 municipal, exempt under $12,000 | |
| Buck Township | Wilkes-Barre Area School DistrictPSD 400903 | 1%0.5% + 0.5% | 0.5% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Butler Township | Hazleton Area School DistrictPSD 400504 | 1.5%0.5% + 1% | 1% | $52$52 municipal, exempt under $12,000 | |
| Conyngham Borough | Hazleton Area School DistrictPSD 400505 | 1.5%0.5% + 1% | 1% | $52$52 municipal, exempt under $12,000 | |
| Conyngham Township | Greater Nanticoke Area School DistrictPSD 400301 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, exempt under $4,000 | |
| Courtdale Borough | Wyoming Valley West School DistrictPSD 401101 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Dallas Borough | Dallas School DistrictPSD 400201 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Dallas Township | Dallas School DistrictPSD 400202 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Dennison Township | Crestwood School DistrictPSD 400101 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Dorrance Township | Crestwood School DistrictPSD 400102 | 1%0.5% + 0.5% | 0.5% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Dupont Borough | Pittston Area School DistrictPSD 400802 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Duryea Borough | Pittston Area School DistrictPSD 400803 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Edwardsville Borough | Wyoming Valley West School DistrictPSD 401102 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Exeter Borough | Wyoming Area School DistrictPSD 401001 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Exeter Township | Wyoming Area School DistrictPSD 401002 | 1%0.5% + 0.5% | 1% | $30$25 municipal, exempt under $12,000$5 school district, no exemption | |
| Fairmount Township | Northwest Area School DistrictPSD 400701 | 1%0.5% + 0.5% | 0.5% | none | |
| Fairview Township | Crestwood School DistrictPSD 400103 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Forty Fort Borough | Wyoming Valley West School DistrictPSD 401103 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Foster Township | Hazleton Area School DistrictPSD 400506 | 1.5%0.5% + 1% | 1% | $52$52 municipal, exempt under $12,000 | |
| Franklin Township | Dallas School DistrictPSD 400203 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Freeland Borough | Hazleton Area School DistrictPSD 400507 | 1.5%0.5% + 1% | 1% | $52$52 municipal, exempt under $12,000 | |
| Hanover Township | Hanover Area School DistrictPSD 400402 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Harveys Lake Borough | Lake-Lehman School DistrictPSD 400601 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Hazle Township | Hazleton Area School DistrictPSD 400508 | 1.5%0.5% + 1% | 1% | $52$52 municipal, exempt under $12,000 | |
| Hazleton City | Hazleton Area School DistrictPSD 400509 | 2.125%1.125% + 1% | 1.5% | $52$52 municipal, exempt under $12,000 | |
| Hollenback Township | Berwick Area School DistrictPSD 190204 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Hughestown Borough | Pittston Area School DistrictPSD 400804 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Hunlock Township | Northwest Area School DistrictPSD 400702 | 1%0.5% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| Huntington Township | Northwest Area School DistrictPSD 400703 | 1%0.5% + 0.5% | 0% | $10$10 municipal, no exemption | |
| Jackson Township | Lake-Lehman School DistrictPSD 400602 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Jeddo Borough | Hazleton Area School DistrictPSD 400510 | 1.5%0.5% + 1% | 0.5% | none | |
| Jenkins Township | Pittston Area School DistrictPSD 400805 | 1%0.5% + 0.5% | 0.5% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Kingston Borough | Wyoming Valley West School DistrictPSD 401104 | 2.175%1.675% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Kingston Township | Dallas School DistrictPSD 400204 | 1.84%1.34% + 0.5% | 1% | $52$42 municipal, exempt under $12,000$10 school district, no exemption | |
| Laflin Borough | Wilkes-Barre Area School DistrictPSD 400904 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Lake Township | Lake-Lehman School DistrictPSD 400603 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Larksville Borough | Wyoming Valley West School DistrictPSD 401105 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Laurel Run Borough | Wilkes-Barre Area School DistrictPSD 400905 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Lehman Township | Lake-Lehman School DistrictPSD 400604 | 1%0.5% + 0.5% | 0.5% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Luzerne Borough | Wyoming Valley West School DistrictPSD 401106 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Nanticoke City | Greater Nanticoke Area School DistrictPSD 400302 | 2.25%1.75% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $4,000 | |
| Nescopeck Borough | Berwick Area School DistrictPSD 190205 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Nescopeck Township | Berwick Area School DistrictPSD 190206 | 1%0.5% + 0.5% | 0.5% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| New Columbus Borough | Northwest Area School DistrictPSD 400704 | 1%0.5% + 0.5% | 0% | none | |
| Newport Township | Greater Nanticoke Area School DistrictPSD 400303 | 1%0.5% + 0.5% | 0.5% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $4,000 | |
| Nuangola Borough | Crestwood School DistrictPSD 400104 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Penn Lake Park Borough | Crestwood School DistrictPSD 400105 | 1%0.5% + 0.5% | 0.5% | $10$10 school district, no exemption | |
| Pittston City | Pittston Area School DistrictPSD 400806 | 2.7%2.2% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Pittston Township | Pittston Area School DistrictPSD 400807 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Plains Township | Wilkes-Barre Area School DistrictPSD 400906 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Plymouth Borough | Wyoming Valley West School DistrictPSD 401107 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Plymouth Township | Greater Nanticoke Area School DistrictPSD 400304 | 2%1.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $4,000 | |
| Pringle Borough | Wyoming Valley West School DistrictPSD 401108 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, exempt under $12,000 | |
| Rice Township | Crestwood School DistrictPSD 400106 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Ross Township | Lake-Lehman School DistrictPSD 400605 | 1%0.5% + 0.5% | 0.5% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Salem Township | Berwick Area School DistrictPSD 190207 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Shickshinny Borough | Northwest Area School DistrictPSD 400705 | 1%0.5% + 0.5% | 0% | $35$35 municipal, exempt under $12,000 | |
| Slocum Township | Crestwood School DistrictPSD 400107 | 1%0.5% + 0.5% | 0% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Sugar Notch Borough | Hanover Area School DistrictPSD 400403 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Sugarloaf Township | Hazleton Area School DistrictPSD 400511 | 1.5%0.5% + 1% | 1% | $52$52 municipal, exempt under $12,000 | |
| Swoyersville Borough | Wyoming Valley West School DistrictPSD 401109 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, exempt under $12,000 | |
| Union Township | Northwest Area School DistrictPSD 400706 | 1%0.5% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| Warrior Run Borough | Hanover Area School DistrictPSD 400404 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| West Hazleton Borough | Hazleton Area School DistrictPSD 400512 | 1.5%0.5% + 1% | 1% | $52$52 municipal, exempt under $12,000 | |
| West Pittston Borough | Wyoming Area School DistrictPSD 401003 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| West Wyoming Borough | Wyoming Area School DistrictPSD 401004 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| White Haven Borough | Crestwood School DistrictPSD 400108 | 1%0.5% + 0.5% | 0% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Wilkes-Barre City | Wilkes-Barre Area School DistrictPSD 400907 | 3%2.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Wilkes-Barre Township | Wilkes-Barre Area School DistrictPSD 400908 | 1.5%1% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Wright Township | Crestwood School DistrictPSD 400109 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Wyoming Borough | Wyoming Area School DistrictPSD 401005 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Yatesville Borough | Pittston Area School DistrictPSD 400808 | 1%0.5% + 0.5% | 0.5% | $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.
More calculators and guides
- Paycheck calculatorSalary to take-home pay after federal, Pennsylvania and local taxes
- Hourly paycheck calculatorHourly pay with overtime, and the overtime deduction on your W-4
- Bonus tax calculatorWhat a bonus comes to after federal, state and local taxes
- Local tax ratesEarned income tax and local services tax of every municipality
- Take-home pay tableTake-home pay for salaries from $20,000 to $300,000
- Philadelphia wage taxWho pays it, the rates from July 2026, and working from home
- Pennsylvania local taxes, explainedAct 32, PSD codes, the higher-rate rule and the $52 tax