Cranberry Township to Marshall Township
Pennsylvania Act 32 local earned income tax · BUTLER to ALLEGHENY County · tax year 2026
Home rate
1%
Cranberry Township, residents
Work rate
0.5%
Marshall Township, non-residents
You pay
1%
the higher of the two
Cost of the commute
$0
a year, above the home rate
What this commute costs you
no extra local taxCranberry Township already charges its residents more than Marshall 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
- Live in Cranberry Township, work in Marshall Township, and your local tax is your home rate: about 1%. That is $600 a year on a sixty-thousand salary. The work location adds nothing. Pennsylvania charges whichever rate is higher, and yours already is.
- This is one of 2 places Cranberry Township residents commute to, ranking 2 by size. Few routes into Marshall Township are recorded, so there is little to compare at that end.
- Residence controls this pairing: Cranberry Township levies about 1% on residents, at or above Marshall Township's non-resident rate, so the outcome is the resident rate — about 1%, or $600 at the reference salary. Employers still withhold against the work location's collector, but the amount is unchanged and the residence is the ultimate recipient.
- Among 2 destinations recorded for Cranberry Township, Marshall Township ranks 2 by worker count. The destination side carries too few recorded inflows for a meaningful comparison across origins, so the origin-side position is the more informative one here.
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 Cranberry Township | $600 |
|---|---|
| Working in Marshall Township | $600 |
| 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 Cranberry Township and Marshall 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 Cranberry Township and Marshall Township levy. State tax, federal tax and Social Security all still apply. All three are the same wherever in Pennsylvania you work.
- Sixty thousand a year is a benchmark. It is not a guess at what people in Cranberry Township earn. No published wage figure exists for single municipalities. The rate is the durable part of this page. The dollars scale straight up and down with whatever you earn in Marshall Township.
- A postal address in Cranberry Township does not prove which municipality taxes you. Boundaries and postcodes disagree often enough here that the state publishes a lookup. Philadelphia is a special case too. Its wage tax sits outside the rules that govern Marshall Township.
- The two rates applicable to a Cranberry Township–Marshall 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 Cranberry Township and Marshall Township and are therefore outside the model. A total tax position requires adding them; a comparison of the two locations does not.
- The reference salary is a stated benchmark, not an estimate of Cranberry Township earnings, for which no municipal-level published source exists. The local earned income tax is proportional, so all dollar figures for the Marshall Township commute scale linearly with income and the rate comparison holds at every salary.
- Municipal taxing jurisdiction is determined by boundary rather than by postal address, and the two diverge frequently enough in Pennsylvania that the DCED lookup should be treated as authoritative for Cranberry Township. Philadelphia is additionally outside this regime, administering its own wage tax on residents and non-residents under separate authority, so it does not follow the treatment described for Marshall Township.
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. Cranberry Township levies about 1% on residents and Marshall 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 Cranberry Township would.
Which town's rate am I actually paying?
Cranberry Township sets it. Your residence rate is the larger, so it governs regardless of where the job is.
Is this commute common enough for the numbers to mean anything?
581 people travel it. Volume decides whether a route gets published at all, never what the tax on it is.
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%) 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 measurement basis for a route of this size?
Route volume is 581 workers per Census LODES, above the publication floor but below the dataset's upper quartile. Liability is determined by jurisdictional rates and residence rules alone; commuter volume has no bearing on it and is reported only as context.