Mercer 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 Mercer County, Pennsylvania, with PSD codes.

Mercer County at a glance
Resident earned income tax
- Highest
- 2.5%, Farrell City
- Lowest and most common
- 1%, in 43 of the 48 pairs
- Other rates
- 2.25% in 4 pairs
Non-resident earned income tax
- Highest and most common
- 1%, in 45 of the 48 pairs
- Lowest
- 0%, New Lebanon Borough
- Other rates
- 0.5% in 2 pairs
Local services tax a year
- Highest
- $52, in 20 pairs
- Most common
- $10, in 23 of the 48 pairs
- Lowest
- none, French Creek Township
- Other amounts
- $50 in 1 pair, $40 in 1 pair, $25 in 1 pair and $5 in 1 pair
48 municipality and school district pairs: 47 municipalities, served by 14 school districts. Hermitage City is 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 |
|---|---|---|---|---|---|
| Clark Borough | Sharpsville Area School DistrictPSD 431001 | 1%0.5% + 0.5% | 1% | $40$40 municipal, exempt under $12,000 | |
| Coolspring Township | Mercer Area School DistrictPSD 430701 | 1%0.5% + 0.5% | 1% | $10$5 municipal, exempt under $1,000$5 school district, no exemption | |
| Deer Creek Township | Commodore Perry School DistrictPSD 430101 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Delaware Township | Reynolds School DistrictPSD 430801 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| East Lackawannock Township | Mercer Area School DistrictPSD 430702 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Fairview Township | Lakeview School DistrictPSD 430601 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Farrell City | Farrell Area School DistrictPSD 430201 | 2.5%2% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Findley Township | Mercer Area School DistrictPSD 430703 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Fredonia Borough | Reynolds School DistrictPSD 430802 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| French Creek Township | Crawford Central School DistrictPSD 200209 | 1%0.5% + 0.5% | 1% | none | |
| Greene Township | Jamestown Area School DistrictPSD 200303 | 1%0.5% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| Greenville Borough | Greenville Area School DistrictPSD 430301 | 2.25%1.75% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| Grove City Borough | Grove City Area School DistrictPSD 430401 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Hempfield Township | Greenville Area School DistrictPSD 430302 | 1%0.5% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| Hermitage City | Farrell Area School DistrictPSD 430203 | 2.25%1.75% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Hermitage City | Hermitage School DistrictPSD 430501 | 2.25%1.75% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Jackson Center Borough | Lakeview School DistrictPSD 430602 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Jackson Township | Lakeview School DistrictPSD 430603 | 1%0.5% + 0.5% | 1% | $25$20 municipal, exempt under $12,000$5 school district, no exemption | |
| Jamestown Borough | Jamestown Area School DistrictPSD 200304 | 1%0.5% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| Jefferson Township | Mercer Area School DistrictPSD 430704 | 1%0.5% + 0.5% | 0.5% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Lackawannock Township | West Middlesex Area School DistrictPSD 431101 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Lake Township | Lakeview School DistrictPSD 430604 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Liberty Township | Grove City Area School DistrictPSD 430402 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Mercer Borough | Mercer Area School DistrictPSD 430705 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Mill Creek Township | Lakeview School DistrictPSD 430605 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| New Lebanon Borough | Lakeview School DistrictPSD 430606 | 1%0.5% + 0.5% | 0% | $10$10 school district, no exemption | |
| New Vernon Township | Lakeview School DistrictPSD 430607 | 1%0.5% + 0.5% | 0.5% | $50$45 municipal, exempt under $12,000$5 school district, no exemption | |
| Otter Creek Township | Commodore Perry School DistrictPSD 430102 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Perry Township | Commodore Perry School DistrictPSD 430103 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Pine Township | Grove City Area School DistrictPSD 430403 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Pymatuning Township | Reynolds School DistrictPSD 430803 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Salem Township | Commodore Perry School DistrictPSD 430104 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Sandy Creek Township | Commodore Perry School DistrictPSD 430105 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Sandy Lake Borough | Lakeview School DistrictPSD 430608 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Sandy Lake Township | Lakeview School DistrictPSD 430609 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Sharon City | Sharon City School DistrictPSD 430901 | 2.25%1.75% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Sharpsville Borough | Sharpsville Area School DistrictPSD 431002 | 1%0.5% + 0.5% | 1% | $10$10 municipal, no exemption | |
| Sheakleyville Borough | Commodore Perry School DistrictPSD 430106 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Shenango Township | West Middlesex Area School DistrictPSD 431102 | 1%0.5% + 0.5% | 1% | $52$42 municipal, exempt under $12,000$10 school district, no exemption | |
| South Pymatuning Township | Sharpsville Area School DistrictPSD 431003 | 1%0.5% + 0.5% | 1% | $52$52 municipal, exempt under $12,000 | |
| Springfield Township | Grove City Area School DistrictPSD 430404 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Stoneboro Borough | Lakeview School DistrictPSD 430610 | 1%0.5% + 0.5% | 1% | $10$10 school district, no exemption | |
| Sugar Grove Township | Greenville Area School DistrictPSD 430303 | 1%0.5% + 0.5% | 1% | $10$10 municipal, no exemption | |
| West Middlesex Borough | West Middlesex Area School DistrictPSD 431103 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| West Salem Township | Reynolds School DistrictPSD 430804 | 1%0.5% + 0.5% | 1% | $52$47 municipal, exempt under $12,000$5 school district, no exemption | |
| Wilmington Township | Wilmington Area School DistrictPSD 370807 | 1%0.5% + 0.5% | 1% | $10$10 school district, exempt under $2,000 | |
| Wolf Creek Township | Grove City Area School DistrictPSD 430405 | 1%0.5% + 0.5% | 1% | $10$5 municipal, no exemption$5 school district, no exemption | |
| Worth Township | Lakeview School DistrictPSD 430611 | 1%0.5% + 0.5% | 1% | $5$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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