Allentown to South Whitehall Township
Pennsylvania Act 32 local earned income tax · LEHIGH to LEHIGH County · tax year 2026
Home rate
1.98%
Allentown, residents
Work rate
0.5%
South Whitehall Township, non-residents
You pay
1.98%
the higher of the two
Cost of the commute
$0
a year, above the home rate
What this commute costs you
no extra local taxAllentown already charges its residents more than South Whitehall Township charges commuters, so the home rate governs and the job adds nothing at all. You pay the solid bar only — Pennsylvania charges the higher of the two rates, never their sum. Local earned income tax only; state, federal and payroll tax apply on top.
What this commute actually costs
- Good news for this commute. Working in South Whitehall Township costs you nothing extra. Allentown charges residents about 1.98%, at least as much as South Whitehall Township asks of people who work there but live elsewhere. The higher rate wins, so your home rate is simply the rate. That is $1,185 a year, wherever you work.
- Nobody commuting into South Whitehall Township pays more local tax than someone coming from Allentown. There are 3 routes in this data and yours tops the list. That is worth knowing when comparing take-home with a colleague.
- For the Allentown to South Whitehall Township commute the residence governs. Allentown's resident rate of about 1.98% equals or exceeds South Whitehall Township's non-resident rate, so Pennsylvania's greater-of test resolves to the resident rate and the effective burden is about 1.98%, or $1,185 at the reference salary. The workplace adds nothing; the entire amount is remitted to the residence. This is the majority outcome and the one most commuters need confirmed.
- This route ranks first for effective local rate across 3 inflows to South Whitehall Township tracked here. The differential is a function of residence alone; salary, employer and workplace are held constant across the comparison.
Where the money goes
A $75,000 salary
- Federal income tax$7,670
- Social Security and Medicare$5,738
- State income tax$2,303
- Yours$59,290
| Federal income tax10.23% | $7,670 |
|---|---|
| Social Security and Medicare7.65% | $5,738 |
| State income tax3.07% | $2,303 |
| Yours79.05% | $59,290 |
The arithmetic, side by side
| If you worked in Allentown | $1,185 |
|---|---|
| Working in South Whitehall Township | $1,185 |
| Difference | $0 |
On a reference salary of $60,000 a year. The local tax is flat, so every figure scales with your own pay.
What this page does not cover
- To be explicit, since the arrangement invites confusion. The rates for Allentown and South Whitehall Township are not stacked. Pennsylvania takes the larger one. What is collected then gets divided between the two municipalities. That division does not change what comes out of your pay.
- Only one tax is on this page. It is the local earned income tax that Allentown and South Whitehall Township levy. State tax, federal tax and Social Security all still apply. All three are the same wherever in Pennsylvania you work.
- The dollar figures use a flat reference salary of sixty thousand a year. That is a benchmark, not an average for Allentown. No wage data exists for single municipalities, and inventing one would be worse. Scale the numbers to your own pay. The rate for the South Whitehall Township commute is what matters, and it does not change with income.
- Two practical cautions. Postal addresses and taxing boundaries do not always agree. Your post may say Allentown while your taxing municipality is a different one. Pennsylvania publishes an official lookup to settle it. The same caution applies at the South Whitehall Township end. Philadelphia is a special case too, with its own wage tax.
- The two rates applicable to a Allentown–South Whitehall Township commute are alternatives, not addends. The statute fixes the employee's liability at the greater of them and then apportions the proceeds, with the residence receiving up to its own rate and the excess passing to the work location. The apportionment is fiscally significant to the municipalities and immaterial to the worker.
- The scope here is the municipal earned income tax alone. State, federal and payroll taxes are unaffected by the choice between Allentown and South Whitehall Township and are therefore outside the model. A total tax position requires adding them; a comparison of the two locations does not.
- Dollar amounts are computed against a stated reference salary rather than a municipal wage average, which does not exist for Pennsylvania municipalities in any published source. Because the local tax is flat, the rate is invariant to income and the figures scale linearly — the Allentown to South Whitehall Township differential doubles at twice the salary and halves at half of it.
- Two caveats bear on accuracy. First, postal addresses and municipal taxing boundaries diverge frequently in Pennsylvania, so a Allentown address should be confirmed against the DCED municipal lookup before relying on the Allentown rate. Second, Philadelphia administers its wage tax outside this framework, with its own resident and non-resident rates and its own credit arrangements, so any pairing touching it should be checked against the city's own schedule.
Questions people ask
Do I pay local tax twice — once where I work and once where I live?
No — you pay the higher of the two rates and never the sum. Allentown levies about 1.98% on residents and South Whitehall Township levies about 0.5% on people who work there; whichever is larger is what you owe, and your employer withholds it.
Does working in a different town cost me anything?
Nothing extra. The tax is redirected rather than increased, so this particular crossing costs you no more than working in Allentown would.
Which town's rate am I actually paying?
Allentown sets it. Your residence rate is the larger, so it governs regardless of where the job is.
Is this a common enough commute to be worth modeling?
Yes — 1,364 people make this exact journey, according to the federal employment survey that tracks where workers live against where they work. Routes below a volume floor are not published, so a page existing here means the commute is real and measured.
How does Pennsylvania's local earned income tax law allocate liability between two districts?
Pennsylvania's local earned income tax law assigns the higher of the residence rate (about 1.98%) and the non-resident work rate (about 0.5%); liabilities are never summed. The employer withholds at the governing rate and remits through the work district's collector, which then distributes to the residence district.
Why is the marginal cost of this crossing zero?
Marginal liability from working outside the residence jurisdiction is zero on this route. The crossing alters the distribution of revenue between jurisdictions but not the employee's total. ⚠️ This is route-specific and does not generalise to other pairs in the same dataset.
Which district's rate governs on this route?
The residence rate equals or exceeds the work district's non-resident rate and therefore governs. Working outside the residence district does not increase employee liability on this route; it affects only inter-district distribution.
What is the basis for including this route?
Route volume is 1,364 workers, sourced from Census LODES origin-destination data. Pairs below the publication threshold are excluded rather than imputed, so page existence reflects measured commuting volume.