Guilford Township to Chambersburg Borough
Pennsylvania Act 32 local earned income tax · FRANKLIN to FRANKLIN County · tax year 2026
Home rate
1.7%
Guilford Township, residents
Work rate
1%
Chambersburg Borough, non-residents
You pay
1.7%
the higher of the two
Cost of the commute
$0
a year, above the home rate
What this commute costs you
no extra local taxGuilford Township already charges its residents more than Chambersburg Borough 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
- Nothing changes for this commute. A resident of Guilford Township pays about 1.7% either way. It makes no difference whether they work at home or travel to Chambersburg Borough. The home rate is the higher of the two, and the higher one wins. That is $1,020 a year.
- This route is one of 4 into Chambersburg Borough tracked here, ranking 3 by how many people travel it. Around 706 make the trip. Seen from the other end, Chambersburg Borough is Guilford Township's number 1 destination of 1.
- The Guilford Township to Chambersburg Borough commute is tax-neutral. Guilford Township's resident rate of about 1.7% is not exceeded by Chambersburg Borough's non-resident rate, so under the state's rule the resident rate applies and the effective figure is about 1.7% — $1,020 annually at the reference salary. Withholding is remitted to the residence in full and the work location receives no share.
- Of 4 recorded inflows to Chambersburg Borough, this route ranks 3 by worker count, carrying 706 commuters from Guilford Township. Viewed from the origin it is that municipality's 1 destination of 1 recorded — neither the largest catchment nor a marginal one.
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 Guilford Township | $1,020 |
|---|---|
| Working in Chambersburg Borough | $1,020 |
| 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
- A common worry, answered. You do not pay Guilford Township and Chambersburg Borough both. Only one rate applies, the higher of the two. The two councils then sort out between themselves who gets what, and your bill is unaffected.
- Only one tax is on this page. It is the local earned income tax that Guilford Township and Chambersburg Borough levy. State tax, federal tax and Social Security all still apply. All three are the same wherever in Pennsylvania you work.
- All the dollar amounts rest on one assumed salary. It is stated rather than measured, because nobody publishes average pay for Guilford Township. The local tax is a flat percentage. Scale every figure to your own salary and the Chambersburg Borough conclusion holds.
- Check two things. A Guilford Township postal address may not match your taxing municipality. That catches out plenty of people near a boundary, and the state has an official lookup for it. Philadelphia is the other one to watch. It runs its wage tax separately, outside the pattern used for Chambersburg Borough.
- Workers commuting from Guilford Township to Chambersburg Borough are subject to one rate, not two. The statute directs the employer to withhold the greater of the resident and non-resident rates; the allocation between the two taxing bodies is a remittance mechanic invisible to the employee. Treating the two rates as cumulative is the most common misreading of the statute.
- The scope here is the municipal earned income tax alone. State, federal and payroll taxes are unaffected by the choice between Guilford Township and Chambersburg Borough and are therefore outside the model. A total tax position requires adding them; a comparison of the two locations does not.
- Monetary figures derive from a single stated salary assumption; no published wage series covers Pennsylvania municipalities such as Guilford Township. The flat structure of the local tax means the Chambersburg Borough comparison is scale-invariant, so the rate difference rather than the dollar difference is the transferable result.
- Verify two things before relying on these figures. Municipal taxing boundaries do not track postal geography, so the applicable jurisdiction for a Guilford Township address should be confirmed through the state's official lookup. Separately, Philadelphia's wage tax operates outside this framework and is not governed by the greater-of rule applied here, which affects any pairing involving the city rather than Chambersburg Borough generally.
Questions people ask
Do I pay local tax twice — once where I work and once where I live?
The rates compete rather than stack. about 1.7% where you live, about 1% where you work, and you pay the greater of the two.
Does working in a different town cost me anything?
On this route, nothing. You owe exactly what you would have owed working at home — the boundary is real on a map and invisible on your pay stub, which is not true of every pair of towns here.
Which town's rate am I actually paying?
The one where you live. Guilford Township levies at least as much as Chambersburg Borough, so its rate applies and the crossing costs you nothing extra.
Is this commute common enough for the numbers to mean anything?
It is a smaller route: 706 workers. That affects how representative it is, not whether the tax arithmetic applies — the rules are the same on a quiet road as a busy one.
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 1.7%) and the non-resident work rate (about 1%); 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 706 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.