Elk County, Pennsylvania Local Income Tax Rates, 2026
15 municipalities, resident rates 1% to 1.5%. Resident rates include the school district earned income tax; non-residents pay the municipal rate only.
Source: Pennsylvania DCED, EIT/PIT/LST Tax Registers (Official), rates as of June 15, 2026 · Pennsylvania paycheck calculator
| Municipality | School district | Residents | Non-residents |
|---|---|---|---|
| Benezette Township | St Marys Area School District | 1% | 1% |
| Fox Township | St Marys Area School District | 1% | 1% |
| Highland Township | Kane Area School District | 1.2% | 1% |
| Horton Township | Brockway Area School District | 1% | 1% |
| Horton Township | Ridgway Area School District | 1.23% | 1% |
| Jay Township | St Marys Area School District | 1% | 1% |
| Johnsonburg Borough | Johnsonburg Area School District | 1% | 1% |
| Jones Township | Johnsonburg Area School District | 1% | 1% |
| Jones Township | Kane Area School District | 1.2% | 1% |
| Millstone Township | Forest Area School District | 1% | 1% |
| Ridgway Borough | Ridgway Area School District | 1.4% | 1% |
| Ridgway Township | Johnsonburg Area School District | 1% | 1% |
| Ridgway Township | Ridgway Area School District | 1.23% | 1% |
| Spring Creek Township | Ridgway Area School District | 1.23% | 1% |
| St Marys | St Marys Area School District | 1.5% | 1% |
Base is Pennsylvania compensation (Medicare wages: 401(k) deferrals stay in, Section 125 premiums come out). The flat local services tax, up to $52 a year, is not shown.