Pennsylvania local income tax

Nothing, in this state. All 2,564 checked jurisdiction records are listed, including any zeroes. That makes a blank meaningful.

A checked zero and a missing row look the same to a reader and mean different things. These rows exist to make the first one visible.

Because local authorities can set different rates, and Pennsylvania has 2,564 checked entries here, including any zeroes. There is no single state-level answer — a boundary can change a paycheck without changing a job.

2 published sources, all cited below. No one authority covers every jurisdiction in Pennsylvania, so the table is assembled rather than copied.

Coverage for Pennsylvania is complete: all 2,564 checked jurisdiction records are included, including any zero-rate entries. Absence from the table therefore indicates no levy rather than missing data. ⚠️ Completeness is asserted against the state's own published list and is re-verified on each data refresh.

Certain enumerated jurisdictions are authorized to levy but currently impose a zero rate. They are listed explicitly because a verified zero and an unmodelled jurisdiction are epistemically different, and rendering both as absence would conflate them.

2,564 jurisdiction records are published for Pennsylvania, including any verified zero rates. Rates, bases and residency rules are set locally within state enabling statute, so there is no meaningful statewide rate and liability follows municipal boundaries rather than distance.

Rates derive from 2 distinct published sources, each cited with its own as-of date. No single authority publishes complete local rate data for Pennsylvania, so the table is compiled; divergent as-of dates across sources are stated rather than harmonised.