Lower Macungie Township to Salisbury Township
Pennsylvania Act 32 local earned income tax · LEHIGH to LANCASTER County · tax year 2026
Home rate
1.15%
Lower Macungie Township, residents
Work rate
1%
Salisbury Township, non-residents
You pay
1.15%
the higher of the two
Cost of the commute
$0
a year, above the home rate
What this commute costs you
no extra local taxLower Macungie Township already charges its residents more than Salisbury 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
- Live in Lower Macungie Township, work in Salisbury Township, and your local tax is your home rate: about 1.15%. That is $690 a year on a sixty-thousand salary. The work location adds nothing. Pennsylvania charges whichever rate is higher, and yours already is.
- Roughly 565 people commute from Lower Macungie Township to Salisbury Township, which makes this route number 3 out of 3 tracked into that workplace. A normal-sized flow rather than a dominant one.
- Residence controls this pairing: Lower Macungie Township levies about 1.15% on residents, at or above Salisbury Township's non-resident rate, so the outcome is the resident rate — about 1.15%, or $690 at the reference salary. Employers still withhold against the work location's collector, but the amount is unchanged and the residence is the ultimate recipient.
- This flow carries 565 workers, ranking 3 among 3 recorded routes into Salisbury Township and 3 of 4 destinations recorded for Lower Macungie 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 Lower Macungie Township | $690 |
|---|---|
| Working in Salisbury Township | $690 |
| 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. Lower Macungie Township and Salisbury 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.
- 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 Lower Macungie Township and Salisbury Township. This page is about the layer that does.
- All the dollar amounts rest on one assumed salary. It is stated rather than measured, because nobody publishes average pay for Lower Macungie Township. The local tax is a flat percentage. Scale every figure to your own salary and the Salisbury Township conclusion holds.
- Check two things. A Lower Macungie 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 Salisbury Township.
- Pennsylvania's local rule is a greater-of rule, not an additive one: the liability for a Lower Macungie Township resident working in Salisbury 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.
- 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 Lower Macungie Township–Salisbury Township municipal boundary, which is precisely why they are excluded: isolating the layer that responds to the commute is the point of the comparison.
- Monetary figures derive from a single stated salary assumption; no published wage series covers Pennsylvania municipalities such as Lower Macungie Township. The flat structure of the local tax means the Salisbury Township 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 Lower Macungie 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 Salisbury Township generally.
Questions people ask
Do I pay local tax twice — once where I work and once where I live?
Only once, at the higher rate. Between Lower Macungie Township's about 1.15% and Salisbury Township's about 1%, the larger governs — the two are never added together.
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?
Lower Macungie Township 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: 565 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 1.15%) 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 565 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.