Hazleton to West Hazleton Borough
Pennsylvania Act 32 local earned income tax · LUZERNE to LUZERNE County · tax year 2026
Home rate
2.13%
Hazleton, residents
Work rate
1%
West Hazleton Borough, non-residents
You pay
2.13%
the higher of the two
Cost of the commute
$0
a year, above the home rate
What this commute costs you
no extra local taxHazleton already charges its residents more than West Hazleton 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 Hazleton pays about 2.13% either way. It makes no difference whether they work at home or travel to West Hazleton Borough. The home rate is the higher of the two, and the higher one wins. That is $1,275 a year.
- From Hazleton, this is destination number 2 of 3 tracked. From West Hazleton Borough, there is little to compare with. Few other routes into it are recorded.
- The Hazleton to West Hazleton Borough commute is tax-neutral. Hazleton's resident rate of about 2.13% is not exceeded by West Hazleton Borough's non-resident rate, so under the state's rule the resident rate applies and the effective figure is about 2.13% — $1,275 annually at the reference salary. Withholding is remitted to the residence in full and the work location receives no share.
- From the origin, West Hazleton Borough is Hazleton's 2 destination of 3 recorded. From the destination, recorded inflows are too few to rank origins against one another, which is common for smaller workplaces in this dataset.
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 Hazleton | $1,275 |
|---|---|
| Working in West Hazleton Borough | $1,275 |
| 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 Hazleton and West Hazleton 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 Hazleton and West Hazleton Borough 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 Hazleton 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 West Hazleton Borough.
- A postal address in Hazleton 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 West Hazleton Borough.
- Workers commuting from Hazleton to West Hazleton 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 Hazleton and West Hazleton Borough 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 Hazleton earnings, for which no municipal-level published source exists. The local earned income tax is proportional, so all dollar figures for the West Hazleton Borough 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 Hazleton. 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 West Hazleton Borough.
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 2.13% 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?
Nothing extra. The tax is redirected rather than increased, so this particular crossing costs you no more than working in Hazleton would.
Which town's rate am I actually paying?
Hazleton 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?
It is a smaller route: 603 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 2.13%) 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 603 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.