Limerick Township to Upper Providence Township
Pennsylvania Act 32 local earned income tax · MONTGOMERY to DELAWARE County · tax year 2026
Home rate
1%
Limerick Township, residents
Work rate
1%
Upper Providence 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 taxThe two rates are identical, so the test is a wash — but this pair sits exactly at the line, and any rise in Upper Providence Township's commuter rate would start costing you. 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 Limerick Township pays about 1% either way. It makes no difference whether they work at home or travel to Upper Providence Township. The home rate is the higher of the two, and the higher one wins. That is $600 a year.
- Few other routes into Upper Providence Township appear in this data, so there is little to compare at that end. The other direction has plenty. Limerick Township sends workers to 3 places, and this is number 3 by size.
- The Limerick Township to Upper Providence Township commute is tax-neutral. Limerick Township's resident rate of about 1% is not exceeded by Upper Providence Township's non-resident rate, so under the state's rule the resident rate applies and the effective figure is about 1% — $600 annually at the reference salary. Withholding is remitted to the residence in full and the work location receives no share.
- Upper Providence Township draws few recorded inflows, so cross-origin comparison is thin at the destination end. The origin is better covered: Limerick Township appears as the home municipality for 3 tracked destinations, of which this ranks 3 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 Limerick Township | $600 |
|---|---|
| Working in Upper Providence 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
- A common worry, answered. You do not pay Limerick Township and Upper Providence Township 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.
- This covers the local tax only. Whatever Limerick Township or Upper Providence Township takes sits on top of state tax, federal tax and Social Security. Those three do not care where you live or work.
- Sixty thousand a year is a benchmark. It is not a guess at what people in Limerick 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 Upper Providence Township.
- 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 Upper Providence Township.
- Workers commuting from Limerick Township to Upper Providence Township 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.
- Only the local earned income tax component is modeled for the Limerick Township to Upper Providence 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.
- The reference salary is a stated benchmark, not an estimate of Limerick Township earnings, for which no municipal-level published source exists. The local earned income tax is proportional, so all dollar figures for the Upper Providence 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 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 Upper Providence 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. Limerick Township levies about 1% on residents and Upper Providence Township levies about 1% 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?
Not a cent on this one. The crossing changes where the money is sent, not how much of it leaves, so your total matches a stay-at-home commute.
Which town's rate am I actually paying?
The one where you live. Limerick Township levies at least as much as Upper Providence Township, so its rate applies and the crossing costs you nothing extra.
Is this commute common enough for the numbers to mean anything?
529 workers make this journey — enough to be published, but not a major corridor. The tax rules do not depend on how many people travel a route, so the figures hold regardless; the count only tells you how typical this pairing is.
Both towns charge the same — does the boundary matter at all then?
Not to your total. Limerick Township and Upper Providence Township both levy about 1%, so the amount is settled either way — what the boundary decides is which authority receives it, and that is an accounting question rather than a cost to you.
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 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 529 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.
What is the effect of identical rates either side of the boundary?
Both jurisdictions levy about 1%, so the governing rate is identical regardless of which rule allocates it. The boundary affects revenue attribution between authorities, not employee liability.