Jordan Peacock · September 7, 2026 · 7 min read
Total Resident EIT Rate: PA Rates by Municipality (2026)
Your Total Resident EIT Rate is your municipal rate plus your school district rate. Every 2026 rate for Allegheny and Butler County, verified September 2026.
Disclaimer: This is educational information. Always verify specifics with your CPA or tax advisor. Tax rates and filing requirements can change, and your situation may have nuances that only a qualified professional can address.
The Short Answer
Your Total Resident EIT Rate is the combined percentage of your wages that goes to local Earned Income Tax where you live. It's your municipality's resident rate plus your school district's resident rate, added into one number. In Allegheny and Butler counties that number is 1.0% in 178 of the 192 rows below, covering 174 of the 187 municipalities. The City of Pittsburgh is the big exception at 3.0%. Every 2026 rate is in the tables below, split into the municipal half and the school district half, with the matching PSD code.
These rates come from the Pennsylvania Department of Community and Economic Development's official Municipal Statistics tax register for the 2026 tax year. We pulled and verified them on September 7, 2026. The register can change on January 1 and July 1, so confirm your own number before it goes on a form. If you need the code rather than the rate, our PA resident PSD code lookup covers the same 187 municipalities across those 192 rows, organized around the six-digit codes.
2026 Total Resident EIT Rates: Allegheny County
All 130 Allegheny County municipalities, listed as 135 rows because five towns are split between two school districts. Sorted alphabetically. The middle two columns show where the money actually goes. Use the filter box to jump to your town.
| Municipality | School District | Municipal Rate | School Rate | Total Resident EIT | PSD Code |
|---|---|---|---|---|---|
| Aleppo Twp | Quaker Valley SD | 0.5% | 0.5% | 1% | 711101 |
| Aspinwall Boro | Fox Chapel Area SD | 0.5% | 0.5% | 1% | 710401 |
| Avalon Boro | Northgate SD | 0.5% | 0.5% | 1% | 710901 |
| Baldwin Boro | Baldwin-Whitehall SD | 0.5% | 0.5% | 1% | 730101 |
| Baldwin Twp | Baldwin-Whitehall SD | 0.5% | 0.5% | 1% | 730102 |
| Bell Acres Boro | Quaker Valley SD | 0.5% | 0.5% | 1% | 711102 |
| Bellevue Boro | Northgate SD | 1% | 0.5% | 1.5% | 710902 |
| Ben Avon Boro | Avonworth SD | 0.5% | 0.5% | 1% | 710201 |
| Ben Avon Heights Boro | Avonworth SD | 0.5% | 0.5% | 1% | 710202 |
| Bethel Park Boro | Bethel Park SD | 1.25% | 0.5% | 1.75% | 730201 |
| Blawnox Boro | Fox Chapel Area SD | 0.5% | 0.5% | 1% | 710402 |
| Brackenridge Boro | Highlands SD | 0.5% | 0.5% | 1% | 710601 |
| Braddock Boro | Woodland Hills SD | 1.25% | 0.5% | 1.75% | 721001 |
| Braddock Hills Boro | Woodland Hills SD | 0.5% | 0.5% | 1% | 721002 |
| Bradford Woods Boro | North Allegheny SD | 0.5% | 0.5% | 1% | 710701 |
| Brentwood Boro | Brentwood Boro SD | 0.5% | 0.5% | 1% | 730301 |
| Bridgeville Boro | Chartiers Valley SD | 0.5% | 0.5% | 1% | 730501 |
| Carnegie Boro | Carlynton SD | 0.5% | 0.5% | 1% | 730401 |
| Castle Shannon Boro | Bethel Park SD | 0.5% | 0.5% | 1% | 730202 |
| Castle Shannon Boro | Keystone Oaks SD | 0.5% | 0.5% | 1% | 730901 |
| Chalfant Boro | Woodland Hills SD | 0.5% | 0.5% | 1% | 721003 |
| Cheswick Boro | Allegheny Valley SD | 0.5% | 0.5% | 1% | 710101 |
| Churchill Boro | Woodland Hills SD | 0.5% | 0.5% | 1% | 721004 |
| Clairton City | Clairton City SD | 1% | 0.5% | 1.5% | 730601 |
| Collier Twp | Chartiers Valley SD | 0.5% | 0.5% | 1% | 730502 |
| Coraopolis Boro | Cornell SD | 0.5% | 0.5% | 1% | 730701 |
| Crafton Boro | Carlynton SD | 0.5% | 0.5% | 1% | 730402 |
| Crescent Twp | Moon Area SD | 0.5% | 0.5% | 1% | 731101 |
| Dormont Boro | Keystone Oaks SD | 0.5% | 0.5% | 1% | 730902 |
| Dravosburg Boro | McKeesport Area SD | 0.5% | 0.5% | 1% | 720401 |
| Duquesne City | Duquesne City SD | 0.5% | 0.5% | 1% | 730801 |
| East Deer Twp | Deer Lakes SD | 0.5% | 0.5% | 1% | 710301 |
| East McKeesport Boro | East Allegheny SD | 0.5% | 0.5% | 1% | 720101 |
| East Pittsburgh Boro | Woodland Hills SD | 0.5% | 0.5% | 1% | 721005 |
| Edgewood Boro | Woodland Hills SD | 0.5% | 0.5% | 1% | 721006 |
| Edgeworth Boro | Quaker Valley SD | 0.5% | 0.5% | 1% | 711103 |
| Elizabeth Boro | Elizabeth Forward SD | 0.5% | 0.5% | 1% | 720201 |
| Elizabeth Twp | Elizabeth Forward SD | 0.5% | 0.5% | 1% | 720202 |
| Emsworth Boro | Avonworth SD | 0.5% | 0.5% | 1% | 710203 |
| Etna Boro | Shaler Area SD | 0.5% | 0.5% | 1% | 711201 |
| Fawn Twp | Highlands SD | 0.5% | 0.5% | 1% | 710602 |
| Findlay Twp | West Allegheny SD | 0.5% | 0.5% | 1% | 731801 |
| Forest Hills Boro | Woodland Hills SD | 0.5% | 0.5% | 1% | 721007 |
| Forward Twp | Elizabeth Forward SD | 0.5% | 0.5% | 1% | 720203 |
| Fox Chapel Boro | Fox Chapel Area SD | 0.5% | 0.5% | 1% | 710403 |
| Franklin Park Boro | North Allegheny SD | 0.5% | 0.5% | 1% | 710702 |
| Frazer Twp | Deer Lakes SD | 0.5% | 0.5% | 1% | 710302 |
| Glassport Boro | South Allegheny SD | 0.5% | 0.5% | 1% | 720801 |
| Glen Osborne Boro | Quaker Valley SD | 0.5% | 0.5% | 1% | 711108 |
| Glenfield Boro | Quaker Valley SD | 0.5% | 0.5% | 1% | 711104 |
| Green Tree Boro | Keystone Oaks SD | 0.5% | 0.5% | 1% | 730903 |
| Hampton Twp | Hampton Township SD | 0.5% | 0.5% | 1% | 710501 |
| Harmar Twp | Allegheny Valley SD | 0.5% | 0.5% | 1% | 710102 |
| Harrison Twp | Highlands SD | 0.5% | 0.5% | 1% | 710603 |
| Haysville Boro | Quaker Valley SD | 0.5% | 0.5% | 1% | 711105 |
| Heidelberg Boro | Chartiers Valley SD | 0.5% | 0.5% | 1% | 730503 |
| Homestead Boro | Steel Valley SD | 0.5% | 0.5% | 1% | 731501 |
| Indiana Twp | Fox Chapel Area SD | 0.5% | 0.5% | 1% | 710404 |
| Ingram Boro | Montour SD | 0.5% | 0.5% | 1% | 731001 |
| Jefferson Hills Boro | West Jefferson Hills SD | 0.5% | 0.5% | 1% | 731901 |
| Kennedy Twp | Montour SD | 0.5% | 0.5% | 1% | 731002 |
| Kilbuck Twp | Avonworth SD | 0.5% | 0.5% | 1% | 710204 |
| Leet Twp | Quaker Valley SD | 0.5% | 0.5% | 1% | 711106 |
| Leetsdale Boro | Quaker Valley SD | 0.5% | 0.5% | 1% | 711107 |
| Liberty Boro | South Allegheny SD | 0.5% | 0.5% | 1% | 720802 |
| Lincoln Boro | South Allegheny SD | 0.5% | 0.5% | 1% | 720803 |
| Marshall Twp | North Allegheny SD | 0.5% | 0.5% | 1% | 710703 |
| McCandless Twp | North Allegheny SD | 0.5% | 0.5% | 1% | 710704 |
| McDonald Boro | Fort Cherry SD | 0.5% | 0.5% | 1% | 630901 |
| McKees Rocks Boro | Sto-Rox SD | 0.5% | 0.5% | 1% | 731601 |
| McKeesport City | McKeesport Area SD | 1.2% | 0.5% | 1.7% | 720402 |
| Millvale Boro | Shaler Area SD | 0.5% | 0.5% | 1% | 711202 |
| Monroeville Boro | Gateway SD | 1% | 0.5% | 1.5% | 720301 |
| Moon Twp | Moon Area SD | 0.5% | 0.5% | 1% | 731102 |
| Mount Oliver Boro | Pittsburgh SD | 1% | 2% | 3% | 700101 |
| Mt. Lebanon Twp | Mount Lebanon SD | 0.8% | 0.5% | 1.3% | 731201 |
| Munhall Boro | Steel Valley SD | 0.5% | 0.5% | 1% | 731502 |
| Neville Twp | Cornell SD | 0.5% | 0.5% | 1% | 730702 |
| North Braddock Boro | Woodland Hills SD | 0.5% | 0.5% | 1% | 721008 |
| North Fayette Twp | West Allegheny SD | 0.5% | 0.5% | 1% | 731802 |
| North Versailles Twp | East Allegheny SD | 0.5% | 0.5% | 1% | 720102 |
| O'Hara Twp | Fox Chapel Area SD | 0.8% | 0.5% | 1.3% | 710405 |
| Oakdale Boro | West Allegheny SD | 0.5% | 0.5% | 1% | 731803 |
| Oakmont Boro | Riverview SD | 0.5% | 0.5% | 1% | 720701 |
| Ohio Twp | Avonworth SD | 0.5% | 0.5% | 1% | 710205 |
| Penn Hills Twp | Penn Hills SD | 1.25% | 0.5% | 1.75% | 720501 |
| Pennsbury Village Boro | Montour SD | 0.5% | 0.5% | 1% | 731003 |
| Pine Twp | Pine-Richland SD | 0.5% | 0.5% | 1% | 711001 |
| Pitcairn Boro | Gateway SD | 0.5% | 0.5% | 1% | 720302 |
| Pittsburgh City | Baldwin-Whitehall SD | 1% | 0.5% | 1.5% | 730105 |
| Pittsburgh City | Pittsburgh SD | 1% | 2% | 3% | 700102 |
| Pleasant Hills Boro | Baldwin-Whitehall SD | 0.5% | 0.5% | 1% | 730103 |
| Pleasant Hills Boro | West Jefferson Hills SD | 0.5% | 0.5% | 1% | 731902 |
| Plum Boro | Plum Borough SD | 0.5% | 0.5% | 1% | 720601 |
| Port Vue Boro | South Allegheny SD | 0.5% | 0.5% | 1% | 720804 |
| Rankin Boro | Woodland Hills SD | 0.5% | 0.5% | 1% | 721009 |
| Reserve Twp | Shaler Area SD | 0.5% | 0.5% | 1% | 711203 |
| Richland Twp | Pine-Richland SD | 0.5% | 0.5% | 1% | 711002 |
| Robinson Twp | Montour SD | 0.5% | 0.5% | 1% | 731004 |
| Ross Twp | North Hills SD | 0.5% | 0.5% | 1% | 710801 |
| Rosslyn Farms Boro | Carlynton SD | 0.5% | 0.5% | 1% | 730403 |
| Scott Twp | Chartiers Valley SD | 0.5% | 0.5% | 1% | 730504 |
| Sewickley Boro | Quaker Valley SD | 0.5% | 0.5% | 1% | 711109 |
| Sewickley Heights Boro | Quaker Valley SD | 0.5% | 0.5% | 1% | 711110 |
| Sewickley Hills Boro | Quaker Valley SD | 0.5% | 0.5% | 1% | 711111 |
| Shaler Twp | Shaler Area SD | 0.5% | 0.5% | 1% | 711204 |
| Sharpsburg Boro | Fox Chapel Area SD | 0.5% | 0.5% | 1% | 710406 |
| South Fayette Twp | South Fayette Twp SD | 0.5% | 0.5% | 1% | 731301 |
| South Park Twp | South Park SD | 0.5% | 0.5% | 1% | 731401 |
| South Versailles Twp | McKeesport Area SD | 0.5% | 0.5% | 1% | 720403 |
| South Versailles Twp | Norwin SD | 0.5% | 0.5% | 1% | 651404 |
| Springdale Boro | Allegheny Valley SD | 0.5% | 0.5% | 1% | 710103 |
| Springdale Twp | Allegheny Valley SD | 0.5% | 0.5% | 1% | 710104 |
| Stowe Twp | Sto-Rox SD | 0.5% | 0.5% | 1% | 731602 |
| Swissvale Boro | Woodland Hills SD | 0.5% | 0.5% | 1% | 721010 |
| Tarentum Boro | Highlands SD | 0.5% | 0.5% | 1% | 710604 |
| Thornburg Boro | Montour SD | 0.5% | 0.5% | 1% | 731005 |
| Trafford Boro | Penn-Trafford SD | 0.5% | 0.5% | 1% | 651504 |
| Turtle Creek Boro | Woodland Hills SD | 0.5% | 0.5% | 1% | 721011 |
| Upper St. Clair Twp | Upper St. Clair Twp SD | 0.8% | 0.5% | 1.3% | 731701 |
| Verona Boro | Riverview SD | 0.5% | 0.5% | 1% | 720702 |
| Versailles Boro | McKeesport Area SD | 0.5% | 0.5% | 1% | 720404 |
| Wall Boro | East Allegheny SD | 0.5% | 0.5% | 1% | 720103 |
| West Deer Twp | Deer Lakes SD | 0.5% | 0.5% | 1% | 710303 |
| West Elizabeth Boro | West Jefferson Hills SD | 0.5% | 0.5% | 1% | 731903 |
| West Homestead Boro | Steel Valley SD | 0.5% | 0.5% | 1% | 731503 |
| West Mifflin Boro | West Mifflin Area SD | 0.5% | 0.5% | 1% | 732001 |
| West View Boro | North Hills SD | 0.5% | 0.5% | 1% | 710802 |
| Whitaker Boro | West Mifflin Area SD | 0.5% | 0.5% | 1% | 732002 |
| White Oak Boro | McKeesport Area SD | 0.5% | 0.5% | 1% | 720405 |
| White Oak Boro | Norwin SD | 0.5% | 0.5% | 1% | 651405 |
| Whitehall Boro | Baldwin-Whitehall SD | 1.2% | 0.5% | 1.7% | 730104 |
| Wilkins Twp | Woodland Hills SD | 0.5% | 0.5% | 1% | 721012 |
| Wilkinsburg Boro | Wilkinsburg Borough SD | 0.5% | 0.5% | 1% | 720901 |
| Wilmerding Boro | East Allegheny SD | 0.5% | 0.5% | 1% | 720104 |
2026 Total Resident EIT Rates: Butler County
All 57 Butler County municipalities charge exactly 1.0%, split evenly between the municipality and the school district. There aren't any exceptions, which makes Butler County the easy one.
| Municipality | School District | Municipal Rate | School Rate | Total Resident EIT | PSD Code |
|---|---|---|---|---|---|
| Adams Twp | Mars Area SD | 0.5% | 0.5% | 1% | 100401 |
| Allegheny Twp | Allegheny-Clarion Valley SD | 0.5% | 0.5% | 1% | 160103 |
| Brady Twp | Slippery Rock Area SD | 0.5% | 0.5% | 1% | 100601 |
| Bruin Boro | Karns City Area SD | 0.5% | 0.5% | 1% | 100304 |
| Buffalo Twp | Freeport Area SD | 0.5% | 0.5% | 1% | 100203 |
| Butler City | Butler Area SD | 0.5% | 0.5% | 1% | 100101 |
| Butler Twp | Butler Area SD | 0.5% | 0.5% | 1% | 100102 |
| Callery Boro | Seneca Valley SD | 0.5% | 0.5% | 1% | 100801 |
| Center Twp | Butler Area SD | 0.5% | 0.5% | 1% | 100103 |
| Cherry Twp | Moniteau SD | 0.5% | 0.5% | 1% | 100501 |
| Cherry Valley Boro | Moniteau SD | 0.5% | 0.5% | 1% | 100502 |
| Chicora Boro | Karns City Area SD | 0.5% | 0.5% | 1% | 100305 |
| Clay Twp | Moniteau SD | 0.5% | 0.5% | 1% | 100503 |
| Clearfield Twp | Butler Area SD | 0.5% | 0.5% | 1% | 100104 |
| Clinton Twp | Knoch SD (South Butler County SD) | 0.5% | 0.5% | 1% | 100701 |
| Concord Twp | Moniteau SD | 0.5% | 0.5% | 1% | 100504 |
| Connoquenessing Boro | Butler Area SD | 0.5% | 0.5% | 1% | 100105 |
| Connoquenessing Twp | Butler Area SD | 0.5% | 0.5% | 1% | 100106 |
| Cranberry Twp | Seneca Valley SD | 0.5% | 0.5% | 1% | 100802 |
| Donegal Twp | Karns City Area SD | 0.5% | 0.5% | 1% | 100306 |
| East Butler Boro | Butler Area SD | 0.5% | 0.5% | 1% | 100107 |
| Eau Claire Boro | Moniteau SD | 0.5% | 0.5% | 1% | 100505 |
| Evans City Boro | Seneca Valley SD | 0.5% | 0.5% | 1% | 100803 |
| Fairview Boro | Karns City Area SD | 0.5% | 0.5% | 1% | 100307 |
| Fairview Twp | Karns City Area SD | 0.5% | 0.5% | 1% | 100308 |
| Forward Twp | Seneca Valley SD | 0.5% | 0.5% | 1% | 100804 |
| Franklin Twp | Slippery Rock Area SD | 0.5% | 0.5% | 1% | 100602 |
| Harmony Boro | Seneca Valley SD | 0.5% | 0.5% | 1% | 100805 |
| Harrisville Boro | Slippery Rock Area SD | 0.5% | 0.5% | 1% | 100603 |
| Jackson Twp | Seneca Valley SD | 0.5% | 0.5% | 1% | 100806 |
| Jefferson Twp | Knoch SD (South Butler County SD) | 0.5% | 0.5% | 1% | 100702 |
| Karns City Boro | Karns City Area SD | 0.5% | 0.5% | 1% | 100309 |
| Lancaster Twp | Seneca Valley SD | 0.5% | 0.5% | 1% | 100807 |
| Marion Twp | Moniteau SD | 0.5% | 0.5% | 1% | 100506 |
| Mars Boro | Mars Area SD | 0.5% | 0.5% | 1% | 100402 |
| Mercer Twp | Slippery Rock Area SD | 0.5% | 0.5% | 1% | 100604 |
| Middlesex Twp | Mars Area SD | 0.5% | 0.5% | 1% | 100403 |
| Muddy Creek Twp | Slippery Rock Area SD | 0.5% | 0.5% | 1% | 100605 |
| Oakland Twp | Butler Area SD | 0.5% | 0.5% | 1% | 100108 |
| Parker Twp | Karns City Area SD | 0.5% | 0.5% | 1% | 100310 |
| Penn Twp | Knoch SD (South Butler County SD) | 0.5% | 0.5% | 1% | 100703 |
| Petrolia Boro | Karns City Area SD | 0.5% | 0.5% | 1% | 100311 |
| Portersville Boro | Slippery Rock Area SD | 0.5% | 0.5% | 1% | 100606 |
| Prospect Boro | Slippery Rock Area SD | 0.5% | 0.5% | 1% | 100607 |
| Saxonburg Boro | Knoch SD (South Butler County SD) | 0.5% | 0.5% | 1% | 100704 |
| Seven Fields Boro | Seneca Valley SD | 0.5% | 0.5% | 1% | 100808 |
| Slippery Rock Boro | Slippery Rock Area SD | 0.5% | 0.5% | 1% | 100608 |
| Slippery Rock Twp | Slippery Rock Area SD | 0.5% | 0.5% | 1% | 100609 |
| Summit Twp | Butler Area SD | 0.5% | 0.5% | 1% | 100109 |
| Valencia Boro | Mars Area SD | 0.5% | 0.5% | 1% | 100404 |
| Venango Twp | Moniteau SD | 0.5% | 0.5% | 1% | 100507 |
| Washington Twp | Moniteau SD | 0.5% | 0.5% | 1% | 100508 |
| West Liberty Boro | Slippery Rock Area SD | 0.5% | 0.5% | 1% | 100610 |
| West Sunbury Boro | Moniteau SD | 0.5% | 0.5% | 1% | 100509 |
| Winfield Twp | Knoch SD (South Butler County SD) | 0.5% | 0.5% | 1% | 100705 |
| Worth Twp | Slippery Rock Area SD | 0.5% | 0.5% | 1% | 100611 |
| Zelienople Boro | Seneca Valley SD | 0.5% | 0.5% | 1% | 100809 |
What Is a Total Resident EIT Rate?
Two bodies tax your earned income in Pennsylvania: your municipality and your school district. The Residency Certification Form doesn't want them listed separately, it wants the sum. EIT, LST, and PSD codes all land on the same paycheck and all get looked up separately.
What the tables above add is the split, and the split is where the money story lives. A $70,000 salary in Cranberry Township pays $700 a year at 1.0%. The same salary in the City of Pittsburgh pays $2,100, because the school half alone is 2%. Same state, same job, triple the local tax, and the difference is almost entirely the school district.
Why Is Almost Every Rate Exactly 1%?
Because Pennsylvania caps it. Under the Local Tax Enabling Act (Act 511), a municipality and its school district share a combined 1% ceiling on earned income tax, split 0.5% each unless the two agree otherwise. That's why 178 of the 192 rows across both counties land on the same number.
The deskbook lists a handful of narrow circumstances that let a taxing body break that ceiling, including home rule charters, Act 47 financial distress, and school districts that raised EIT under Act 1 of 2006. None of those are what's happening in Pittsburgh. The city does have a home rule charter, and it sat in Act 47 distress from 2003 to 2018, but it never used either one to push its earned income tax past the ordinary 1%. The 2% comes from the school side, under Section 652.1 of the Public School Code (24 P.S. 6-652.1), a provision written for school districts of the first class A that allows a 2% ceiling and applies nowhere else in Pennsylvania. Pittsburgh is the only district in that class. That one line is the reason a Pittsburgh paycheck looks different from every other paycheck in the state.
The other rows above 1.0% are a home rule story. Adopting a home rule charter frees a municipality from the Act 511 rate cap on its own residents, and every one of these towns has adopted one: Bethel Park, Penn Hills, Mt. Lebanon, McKeesport, Braddock, Bellevue, Clairton, Monroeville, O'Hara, Upper St. Clair and Whitehall. That's why their municipal halves run 0.8% to 1.25% instead of the standard 0.5%. The school half in all eleven is still the ordinary 0.5%, so the entire difference is municipal.
Here is every row in Allegheny and Butler counties above 1.0% in 2026, fourteen in all, covering thirteen municipalities. Pittsburgh City appears twice because it straddles two school districts:
| Municipality | School District | Municipal | School | Total |
|---|---|---|---|---|
| Pittsburgh City | Pittsburgh SD | 1% | 2% | 3% |
| Mount Oliver Boro | Pittsburgh SD | 1% | 2% | 3% |
| Bethel Park Boro | Bethel Park SD | 1.25% | 0.5% | 1.75% |
| Braddock Boro | Woodland Hills SD | 1.25% | 0.5% | 1.75% |
| Penn Hills Twp | Penn Hills SD | 1.25% | 0.5% | 1.75% |
| McKeesport City | McKeesport Area SD | 1.2% | 0.5% | 1.7% |
| Whitehall Boro | Baldwin-Whitehall SD | 1.2% | 0.5% | 1.7% |
| Bellevue Boro | Northgate SD | 1% | 0.5% | 1.5% |
| Clairton City | Clairton City SD | 1% | 0.5% | 1.5% |
| Monroeville Boro | Gateway SD | 1% | 0.5% | 1.5% |
| Pittsburgh City | Baldwin-Whitehall SD | 1% | 0.5% | 1.5% |
| Mt. Lebanon Twp | Mount Lebanon SD | 0.8% | 0.5% | 1.3% |
| O'Hara Twp | Fox Chapel Area SD | 0.8% | 0.5% | 1.3% |
| Upper St. Clair Twp | Upper St. Clair Twp SD | 0.8% | 0.5% | 1.3% |
Everything not on that list is 1.0%.
The Mount Oliver Trap
Mount Oliver is a borough of roughly 3,400 people entirely surrounded by the City of Pittsburgh, and it isn't part of the city. Residents there reasonably assume they're outside the city's tax. They are, on the municipal half. But Mount Oliver sits inside the Pittsburgh School District, so that 2% school rate applies. Add the borough's own 1% and Mount Oliver residents pay the same 3.0% total as someone living downtown, without ever crossing the city line.
The reverse trap exists too. A slice of the City of Pittsburgh falls in the Baldwin-Whitehall School District rather than Pittsburgh SD. Those residents pay 1% to the city and 0.5% to the schools for a 1.5% total, half the rate of neighbors a few streets over. Two different PSD codes, 700102 and 730105, both labeled Pittsburgh City.
That's why guessing your rate from your mailing address fails. The school district boundary, not the municipal one, is what moves the number.
Which Number Wins When You Commute?
Your employer withholds at whichever is higher, your home municipality's resident rate or your work municipality's nonresident rate. Live in Cranberry Township at 1.0% and commute to a Pittsburgh office and you pay 1%, because Pittsburgh's nonresident rate is also 1% and there's nothing higher to withhold. That 1% still goes to Cranberry Township and Seneca Valley, not to Pittsburgh. Flip it around, live in the city at 3.0% and work in the suburbs, and you're still paying 3.0%, because your resident rate is the higher number and your desk location doesn't rescue you.
Move, even one township over, and you file a new Residency Certification Form.
What Employers Get Wrong
We see the same mistake in payroll files across Pittsburgh businesses: assuming 1% for everybody. It's right 93% of the time in these two counties, which is exactly what makes it dangerous. Put a Penn Hills or Bethel Park employee on 1% and you've under-withheld 0.75% of their wages all year. Move somebody from Ross Township to Mount Oliver without updating the file and the gap is a full 2 points.
Our fix is boring and it works: collect the signed form before the first payroll run, re-verify every employee address each January, and enter the certified rate exactly as written. The Local Services Tax in the same payroll file has its own per-municipality amounts, so check both at once. If employees are already mapped to the wrong jurisdictions, that is a standard QuickBooks cleanup fix.
The Bottom Line
If you live in Butler County, your Total Resident EIT Rate is 1.0%. If you live in Allegheny County, it's 1.0% unless your town is one of the thirteen in the exceptions table. And if your address touches the Pittsburgh School District, whether or not you live in the city, it's 3.0%. Everything else is looking up your row.
For employers, the number on the form is only half the job. The other half is that it stays correct in the payroll file after somebody moves. That's the part monthly bookkeeping is for. If you're not sure your employee jurisdictions are right, call us at (412) 407-7420 or book a free Financial Health Check and we'll pull the report with you.
Remember: This is educational information, not tax advice. Confirm your own rate on the DCED lookup before it goes on a form, and check with your CPA before relying on any figure here.
Written By
Certified Advanced QuickBooks Online ProAdvisor · Owner, Peacock Bookkeeping Services LLC
Every post here is written and reviewed by Jordan Peacock, the owner of Peacock Bookkeeping Services LLC in Cranberry Township, PA. We work with business owners across the Pittsburgh region on QuickBooks Online bookkeeping, catch-up cleanups, and Pennsylvania local tax questions, and we write about what we see in the books every week.
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PSD Code Lookup: Find Your PA Resident PSD Code (2026)
Every new PA hire hits the same wall: a form asking for a PSD code and a Total Resident EIT Rate that nobody explained. Here's what both mean, how to look yours up in two minutes, and why your employer withholds at the higher of two rates.
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PA Local Taxes Explained: EIT, LST, and PSD Codes (2026 Guide)
Pennsylvania's local tax system is one of the most complicated in the country. If you run a business in the Pittsburgh area, here's what you need to know about EIT, LST, and how to keep your bookkeeping compliant.
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How to File Local Taxes in PA: Deadlines, Collectors, Online Filing
Finishing TurboTax does not mean your taxes are done in Pennsylvania. Your local EIT return is a separate filing with a separate collector. Here's who has to file, where, by when, and how to do it online in about 20 minutes.
Read postCommon Questions
FREQUENTLY ASKED QUESTIONS
It's your municipality's resident earned income tax rate plus your school district's resident rate, combined into one percentage. In Allegheny and Butler counties it's 1.0% in 178 of the 192 municipality-and-school-district combinations, normally 0.5% to the municipality and 0.5% to the school district. The City of Pittsburgh and Mount Oliver Borough are the high end at 3.0%. Look up your exact rate in the tables above.
No, they're two different boxes on the same form. The PSD code is a six-digit number identifying which municipality and school district you live in, and it only changes if you move. The Total Resident EIT Rate is the tax percentage those two bodies charge, and it can change year to year. Cranberry Township's PSD code is 100802 and its 2026 total resident rate is 1.0%.
Because the Pittsburgh School District charges a 2% resident rate instead of the usual 0.5%, under Section 652.1 of the Public School Code, which applies only to school districts of the first class A. Add the city's own 1% and the total is 3.0%. Since it's a school district rate, Mount Oliver Borough residents pay 3.0% too, despite living outside city limits. A part of the city that falls in the Baldwin-Whitehall School District pays only 1.5%.
Your employer withholds at whichever is higher, your home municipality's resident rate or your work municipality's nonresident rate. Live in Cranberry Township at 1.0% and work in Pittsburgh, where the nonresident rate is 1%, and you pay 1%. Live in Pittsburgh at 3.0% and work in the suburbs and you still pay 3.0%, because your resident rate is the higher number.
Changes take effect January 1 or July 1 and have to be registered with the state, so the official register is current for the year it shows. Most municipalities go decades without a change, which is why the 1.0% figure is so stable. The risk for employers isn't frequent change, it's that a rare change never makes it into the payroll file. Re-check your employee rates each January.
At a Glance
A Total Resident EIT Rate in Pennsylvania is the municipality's resident earned income tax rate plus the school district's resident rate, combined into a single percentage entered on the Residency Certification Form (CLGS-32-6). For the 2026 tax year, 178 of the 192 municipality-and-school-district combinations in Allegheny and Butler counties (130 Allegheny municipalities listed as 135 entries, plus all 57 Butler County municipalities) have a Total Resident EIT Rate of exactly 1.0%, normally split 0.5% to the municipality and 0.5% to the school district, the combined ceiling set by the Local Tax Enabling Act (Act 511). All 57 Butler County municipalities are 1.0%. The highest rate is 3.0%, paid by City of Pittsburgh residents in the Pittsburgh School District (PSD code 700102) and by Mount Oliver Borough residents, who live outside city limits but inside the Pittsburgh School District. The Pittsburgh School District's 2% rate comes from Section 652.1 of the Pennsylvania Public School Code (24 P.S. 6-652.1), which applies only to school districts of the first class A. A portion of the City of Pittsburgh falls in the Baldwin-Whitehall School District (PSD code 730105) and pays 1.5%. Other rates above 1.0% in Allegheny County: Bethel Park, Braddock and Penn Hills at 1.75%; McKeesport and Whitehall at 1.7%; Bellevue, Clairton and Monroeville at 1.5%; Mt. Lebanon, O'Hara Township and Upper St. Clair at 1.3%. Employers withhold at the higher of the employee's resident rate or the work location's nonresident rate. Rates are published in the Pennsylvania DCED Municipal Statistics tax register at apps.dced.pa.gov/munstats-public and were verified September 7, 2026. Peacock Bookkeeping Services in Cranberry Township PA handles payroll and local tax setup for Pittsburgh-area businesses. Call (412) 407-7420.
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