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Mercer County, PA Local Earned Income Tax and LST Rates 2026

Resident earned income tax in Mercer County runs from 1% in Clark Borough, Coolspring Township, Deer Creek Township and 40 more to 2.5% in Farrell City, across 47 municipalities and 14 school districts. The most common rate is 1%. 22 municipalities charge a Local Services Tax of more than $10 a year (up to $52). Source

On a $60,000 salary, someone who lives and works in Farrell City (Farrell Area School District) pays about $1,552 a year in local tax ($59.69 every two weeks), against about $600 in French Creek Township (Crawford Central School District).

Work out your paycheck with local tax

Local tax rates in Mercer County

MunicipalitySchool districtResident rateNonresident rateLST a yearEIT collector
Clark BoroughSharpsville Area School District1%1%$40Berkheimer Tax Administrator
Coolspring TownshipMercer Area School District1%1%$10Berkheimer Tax Administrator
Deer Creek TownshipCommodore Perry School District1%1%$10Berkheimer Tax Administrator
Delaware TownshipReynolds School District1%1%$10Berkheimer Tax Administrator
East Lackawannock TownshipMercer Area School District1%1%$10Berkheimer Tax Administrator
Fairview TownshipLakeview School District1%1%$10Berkheimer Tax Administrator
Farrell CityFarrell Area School District2.5%1%$52Berkheimer Tax Administrator
Findley TownshipMercer Area School District1%1%$52Berkheimer Tax Administrator
Fredonia BoroughReynolds School District1%1%$10Berkheimer Tax Administrator
French Creek TownshipCrawford Central School District1%1%—Berkheimer Tax Administrator
Greene TownshipJamestown Area School District1%1%$52Berkheimer Tax Administrator
Greenville BoroughGreenville Area School District2.25%1%$52Berkheimer Tax Administrator
Grove City BoroughGrove City Area School District1%1%$52Berkheimer Tax Administrator
Hempfield TownshipGreenville Area School District1%1%$52Berkheimer Tax Administrator
Hermitage CityFarrell Area School District2.25%1%$52Berkheimer Tax Administrator
Hermitage CityHermitage School District2.25%1%$52Berkheimer Tax Administrator
Jackson Center BoroughLakeview School District1%1%$10Berkheimer Tax Administrator
Jackson TownshipLakeview School District1%1%$25Berkheimer Tax Administrator
Jamestown BoroughJamestown Area School District1%1%$52Berkheimer Tax Administrator
Jefferson TownshipMercer Area School District1%0.5%$10Berkheimer Tax Administrator
Lackawannock TownshipWest Middlesex Area School District1%1%$10Berkheimer Tax Administrator
Lake TownshipLakeview School District1%1%$10Berkheimer Tax Administrator
Liberty TownshipGrove City Area School District1%1%$10Berkheimer Tax Administrator
Mercer BoroughMercer Area School District1%1%$52Berkheimer Tax Administrator
Mill Creek TownshipLakeview School District1%1%$10Berkheimer Tax Administrator
New Lebanon BoroughLakeview School District1%0%$10Berkheimer Tax Administrator
New Vernon TownshipLakeview School District1%0.5%$50Berkheimer Tax Administrator
Otter Creek TownshipCommodore Perry School District1%1%$10Berkheimer Tax Administrator
Perry TownshipCommodore Perry School District1%1%$10Berkheimer Tax Administrator
Pine TownshipGrove City Area School District1%1%$52Berkheimer Tax Administrator
Pymatuning TownshipReynolds School District1%1%$52Berkheimer Tax Administrator
Salem TownshipCommodore Perry School District1%1%$10Berkheimer Tax Administrator
Sandy Creek TownshipCommodore Perry School District1%1%$10Berkheimer Tax Administrator
Sandy Lake BoroughLakeview School District1%1%$52Berkheimer Tax Administrator
Sandy Lake TownshipLakeview School District1%1%$52Berkheimer Tax Administrator
Sharon CitySharon City School District2.25%1%$52Berkheimer Tax Administrator
Sharpsville BoroughSharpsville Area School District1%1%$10Berkheimer Tax Administrator
Sheakleyville BoroughCommodore Perry School District1%1%$10Berkheimer Tax Administrator
Shenango TownshipWest Middlesex Area School District1%1%$52Berkheimer Tax Administrator
South Pymatuning TownshipSharpsville Area School District1%1%$52Berkheimer Tax Administrator
Springfield TownshipGrove City Area School District1%1%$52Berkheimer Tax Administrator
Stoneboro BoroughLakeview School District1%1%$10Berkheimer Tax Administrator
Sugar Grove TownshipGreenville Area School District1%1%$10Berkheimer Tax Administrator
West Middlesex BoroughWest Middlesex Area School District1%1%$52Berkheimer Tax Administrator
West Salem TownshipReynolds School District1%1%$52Berkheimer Tax Administrator
Wilmington TownshipWilmington Area School District1%1%$10Berkheimer Tax Administrator
Wolf Creek TownshipGrove City Area School District1%1%$10Berkheimer Tax Administrator
Worth TownshipLakeview School District1%1%$5Berkheimer Tax Administrator

Resident rate: municipality plus school district earned income tax, for people who live there. Nonresident rate: what the municipality charges people who work there but live elsewhere. LST: Local Services Tax, municipality plus school district, charged where you work. Source: Pennsylvania DCED tax register, tax year 2026, checked Oct 25, 2026, entries last updated Jun 29, 2026.

How local tax is withheld in Mercer County

Under Act 32, your employer withholds the higher of two rates: your total resident rate (where you live: municipality plus school district) or the nonresident rate where you work. It is taken from the same pay as Pennsylvania income tax, so a traditional 401(k) does not lower it. (DCED Act 32 FAQ)

The Local Services Tax is charged where you work, up to $52 a year in most places, split evenly across your paychecks. Where it is over $10, anyone earning under $12,000 a year there can stop it by giving the employer an exemption certificate. (DCED Local Services Tax)

Earned income tax collectors in Mercer County

From the DCED register. Employers send the tax to the collector for the place you work; you file your yearly local return with the collector for where you live.

Mercer County local tax questions

What is the local earned income tax rate in Mercer County, PA?

It depends on the municipality and school district: from 1% to 2.5% for residents in 2026, most commonly 1%. Your employer withholds the higher of your resident rate or the nonresident rate where you work.

Which municipalities in Mercer County have the highest local tax?

Farrell City, at 2.5% for residents (DCED register, checked Oct 25, 2026).

Who collects local earned income tax in Mercer County?

Berkheimer Tax Administrator. The table on this page lists the collector for each municipality.

How much is the Local Services Tax in Mercer County?

Up to $52 a year, depending on where you work; 22 of 47 municipalities charge more than $10. It is split evenly across your paychecks, and you can stop it with an exemption certificate if you earn under $12,000 a year there.

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