Limerick Township to Philadelphia
Pennsylvania Act 32 local earned income tax · MONTGOMERY to PHILADELPHIA County · tax year 2026
Home rate
1%
Limerick Township, residents
Work rate
3.43%
Philadelphia, non-residents
You pay
3.43%
the higher of the two
Cost of the commute
$1,458
a year, above the home rate
What this commute costs you
workplace governsPhiladelphia charges commuters more than Limerick Township charges its own residents, so the work rate wins the greater-of test and the difference is real money. 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
- This commute costs money. Work locally and Limerick Township would charge you about 1%. But Philadelphia charges non-residents about 3.43%, and the higher rate applies. The difference is $1,458 a year, for a decision about where the office is.
- Roughly 756 people commute from Limerick Township to Philadelphia, which makes this route number 66 out of 94 tracked into that workplace. A normal-sized flow rather than a dominant one.
- The Limerick Township to Philadelphia pairing produces a workplace-driven liability. Against a resident rate of about 1%, Philadelphia's non-resident rate of about 3.43% is higher and therefore controls, giving about 3.43% and $2,058 annually. The workplace-attributable increment is $1,458. Workers frequently discover this only through withholding rather than in advance.
- This flow carries 756 workers, ranking 66 among 94 recorded routes into Philadelphia and 1 of 3 destinations recorded for Limerick Township. The rate outcome above therefore applies to a meaningful but not dominant share of that workplace's inbound commuters.
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 Limerick Township | $600 |
|---|---|
| Working in Philadelphia | $2,058 |
| Difference | $1,458 |
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 Limerick Township and Philadelphia 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.
- Everything here is the local earned income tax and nothing else. State income tax applies on top, as do federal tax and Social Security. None of those change when you cross a municipal line between Limerick Township and Philadelphia. This page is about the layer that does.
- The dollar figures use a flat reference salary of sixty thousand a year. That is a benchmark, not an average for Limerick Township. No wage data exists for single municipalities, and inventing one would be worse. Scale the numbers to your own pay. The rate for the Philadelphia commute is what matters, and it does not change with income.
- A postal address in Limerick 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 Philadelphia.
- The two rates applicable to a Limerick Township–Philadelphia 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.
- Figures cover the local earned income tax exclusively. Pennsylvania's flat state income tax, federal income tax and FICA apply in addition and are invariant to the Limerick Township–Philadelphia municipal boundary, which is precisely why they are excluded: isolating the layer that responds to the commute is the point of the comparison.
- 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 Limerick Township to Philadelphia differential doubles at twice the salary and halves at half of it.
- 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 Limerick 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 Philadelphia.
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. Limerick Township levies about 1% on residents and Philadelphia levies about 3.43% on people who work there; whichever is larger is what you owe, and your employer withholds it.
What does crossing this boundary actually cost me?
Working across the line costs $1,458 a year here. The same salary earned in Limerick Township would not carry it.
Which town's rate am I actually paying?
Philadelphia's, because it is the higher of the two. Where you work sets the rate on this route, and your home town receives its share out of what is collected rather than charging you separately.
Is this commute common enough for the numbers to mean anything?
It is a smaller route: 756 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%) and the non-resident work rate (about 3.43%); 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.
What is the marginal local tax cost of this commute?
Marginal annual liability attributable to working outside the residence jurisdiction is $1,458 at the reference salary. This is a tax cost rather than a commuting expense and is not deductible as one. It scales with income and with the rate differential, not with distance traveled.
Which district's rate governs on this route?
The work district's non-resident rate exceeds the residence rate and therefore governs. Withholding occurs at that rate, and distribution between the two districts happens after collection without further employee liability.
What is the measurement basis for a route of this size?
Route volume is 756 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.