Lebanon to Union Township
Pennsylvania Act 32 local earned income tax · LEBANON to ADAMS County · tax year 2026
Home rate
1.9%
Lebanon, residents
Work rate
1%
Union Township, non-residents
You pay
1.9%
the higher of the two
Cost of the commute
$0
a year, above the home rate
What this commute costs you
no extra local taxLebanon already charges its residents more than Union 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
- Nothing changes for this commute. A resident of Lebanon pays about 1.9% either way. It makes no difference whether they work at home or travel to Union Township. The home rate is the higher of the two, and the higher one wins. That is $1,140 a year.
- Few other routes into Union Township appear in this data, so there is little to compare at that end. The other direction has plenty. Lebanon sends workers to 1 places, and this is number 1 by size.
- The Lebanon to Union Township commute is tax-neutral. Lebanon's resident rate of about 1.9% is not exceeded by Union Township's non-resident rate, so under the state's rule the resident rate applies and the effective figure is about 1.9% — $1,140 annually at the reference salary. Withholding is remitted to the residence in full and the work location receives no share.
- Union Township draws few recorded inflows, so cross-origin comparison is thin at the destination end. The origin is better covered: Lebanon appears as the home municipality for 1 tracked destinations, of which this ranks 1 by worker count.
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 Lebanon | $1,140 |
|---|---|
| Working in Union Township | $1,140 |
| 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
- One thing worth being clear about, because it catches people out. You are not charged by both places. Lebanon and Union Township do not add their rates together. Pennsylvania picks the higher of the two, and that is what you pay. Adding them would roughly double the bill.
- This covers the local tax only. Whatever Lebanon or Union Township takes sits on top of state tax, federal tax and Social Security. Those three do not care where you live or work.
- The dollar figures use a flat reference salary of sixty thousand a year. That is a benchmark, not an average for Lebanon. No wage data exists for single municipalities, and inventing one would be worse. Scale the numbers to your own pay. The rate for the Union 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 Lebanon while your taxing municipality is a different one. Pennsylvania publishes an official lookup to settle it. The same caution applies at the Union Township end. Philadelphia is a special case too, with its own wage tax.
- Pennsylvania's local rule is a greater-of rule, not an additive one: the liability for a Lebanon resident working in Union Township is the higher of the two applicable rates, not their sum. The distinction is worth stating plainly because the additive reading is intuitive and would overstate the charge by roughly a factor of two. What is divided between the municipalities is the remittance, not the worker's liability.
- Only the local earned income tax component is modeled for the Lebanon to Union Township commute. State and federal liabilities are constant across Pennsylvania municipalities and are excluded so the municipal differential is visible rather than buried inside a larger total.
- 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 Lebanon to Union 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 Lebanon address should be confirmed against the DCED municipal lookup before relying on the Lebanon 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?
The rates compete rather than stack. about 1.9% 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 Lebanon would.
Which town's rate am I actually paying?
The one where you live. Lebanon levies at least as much as Union Township, 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: 501 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 1.9%) 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 501 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.