Luzerne County, Pennsylvania Local Income Tax Rates, 2026
76 municipalities, resident rates 1% to 3%. 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 |
|---|---|---|---|
| Ashley Borough | Hanover Area School District | 1% | 1% |
| Avoca Borough | Pittston Area School District | 1% | 1% |
| Bear Creek Township | Wilkes-Barre Area School District | 1% | 0.5% |
| Bear Creek Village Borough | Wilkes-Barre Area School District | 1% | 1% |
| Black Creek Township | Hazleton Area School District | 1.5% | 1% |
| Buck Township | Wilkes-Barre Area School District | 1% | 0.5% |
| Butler Township | Hazleton Area School District | 1.5% | 1% |
| Conyngham Borough | Hazleton Area School District | 1.5% | 1% |
| Conyngham Township | Greater Nanticoke A School District | 1% | 1% |
| Courtdale Borough | Wyoming Valley West School District | 1% | 1% |
| Dallas Borough | Dallas School District | 1% | 1% |
| Dallas Township | Dallas School District | 1% | 1% |
| Dennison Township | Crestwood School District | 1% | 1% |
| Dorrance Township | Crestwood School District | 1% | 0.5% |
| Dupont Borough | Pittston Area School District | 1% | 1% |
| Duryea Borough | Pittston Area School District | 1% | 1% |
| Edwardsville Borough | Wyoming Valley West School District | 1% | 1% |
| Exeter Borough | Wyoming Area School District | 1% | 1% |
| Exeter Township | Wyoming Area School District | 1% | 1% |
| Fairmount Township | Northwest Area School District | 1% | 0.5% |
| Fairview Township | Crestwood School District | 1% | 1% |
| Forty Fort Borough | Wyoming Valley West School District | 1% | 1% |
| Foster Township | Hazleton Area School District | 1.5% | 1% |
| Franklin Township | Dallas School District | 1% | 1% |
| Freeland Borough | Hazleton Area School District | 1.5% | 1% |
| Hanover Township | Hanover Area School District | 1% | 1% |
| Harveys Lake Borough | Lake-Lehman School District | 1% | 1% |
| Hazle Township | Hazleton Area School District | 1.5% | 1% |
| Hazleton | Hazleton Area School District | 2.125% | 1.5% |
| Hollenback Township | Berwick Area School District | 1% | 1% |
| Hughestown Borough | Pittston Area School District | 1% | 1% |
| Hunlock Township | Northwest Area School District | 1% | 1% |
| Huntington Township | Northwest Area School District | 1% | 1% |
| Jackson Township | Lake-Lehman School District | 1% | 1% |
| Jeddo Borough | Hazleton Area School District | 1.5% | 0.5% |
| Jenkins Township | Pittston Area School District | 1% | 0.5% |
| Kingston Borough | Wyoming Valley West School District | 2.175% | 1% |
| Kingston Township | Dallas School District | 1.84% | 1% |
| Laflin Borough | Wilkes-Barre Area School District | 1% | 1% |
| Lake Township | Lake-Lehman School District | 1% | 1% |
| Larksville Borough | Wyoming Valley West School District | 1% | 1% |
| Laurel Run Borough | Wilkes-Barre Area School District | 1% | 1% |
| Lehman Township | Lake-Lehman School District | 1% | 0.5% |
| Luzerne Borough | Wyoming Valley West School District | 1% | 1% |
| Nanticoke | Greater Nanticoke A School District | 2.25% | 1% |
| Nescopeck Borough | Berwick Area School District | 1% | 1% |
| Nescopeck Township | Berwick Area School District | 1% | 0.5% |
| New Columbus Borough | Northwest Area School District | 1% | 1% |
| Newport Township | Greater Nanticoke A School District | 1% | 0.5% |
| Nuangola Borough | Crestwood School District | 1% | 1% |
| Penn Lake Park Borough | Crestwood School District | 1% | 0.5% |
| Pittston | Pittston Area School District | 2.7% | 1% |
| Pittston Township | Pittston Area School District | 1% | 1% |
| Plains Township | Wilkes-Barre Area School District | 1% | 1% |
| Plymouth Borough | Wyoming Valley West School District | 1% | 1% |
| Plymouth Township | Greater Nanticoke A School District | 2% | 1% |
| Pringle Borough | Wyoming Valley West School District | 1% | 1% |
| Rice Township | Crestwood School District | 1% | 1% |
| Ross Township | Lake-Lehman School District | 1% | 0.5% |
| Salem Township | Berwick Area School District | 1% | 1% |
| Shickshinny Borough | Northwest Area School District | 1% | 1% |
| Slocum Township | Crestwood School District | 1% | 1% |
| Sugar Notch Borough | Hanover Area School District | 1% | 1% |
| Sugarloaf Township | Hazleton Area School District | 1.5% | 1% |
| Swoyersville Borough | Wyoming Valley West School District | 1% | 1% |
| Union Township | Northwest Area School District | 1% | 1% |
| Warrior Run Borough | Hanover Area School District | 1% | 1% |
| West Hazleton Borough | Hazleton Area School District | 1.5% | 1% |
| West Pittston Borough | Wyoming Area School District | 1% | 1% |
| West Wyoming Borough | Wyoming Area School District | 1% | 1% |
| White Haven Borough | Crestwood School District | 1% | 1% |
| Wilkes Barre | Wilkes-Barre Area School District | 3% | 1% |
| Wilkes Barre Township | Wilkes-Barre Area School District | 1.5% | 1% |
| Wright Township | Crestwood School District | 1% | 1% |
| Wyoming Borough | Wyoming Area School District | 1% | 1% |
| Yatesville Borough | Pittston Area School District | 1% | 0.5% |
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.