Indiana Tax Collection District
39 municipalities, every PSD code beginning 32, collected by Berkheimer Tax Administrator.
- Municipalities
- 39
- Resident rates
- 1.2% – 1.4%
- PSD prefix
- 32
Rates and PSD codes in Indiana
The resident rate is what you owe where you live. The non-resident rate is what a municipality charges someone who works there and lives elsewhere in Pennsylvania — 11 of these 39 charge non-residents nothing.
| Municipality and school district | PSD code | Resident | Non-resident |
|---|---|---|---|
| Armagh Borough | 320701 | 1.35% | None |
| Armstrong Township - Indiana Area School District (Indiana) | 320301 | 1.26% | 1% |
| Bell Township - Purchase Line School District (Clearfield) | 320601 | 1.2% | 0.5% |
| Black Lick Township - River Valley School District (Indiana) | 320101 | 1.25% | 0.5% |
| Blairsville Borough | 320102 | 1.25% | 1% |
| Brush Valley Township | 320702 | 1.35% | 0.5% |
| Buffington Township | 320703 | 1.35% | 0.5% |
| Burnside Borough | 320602 | 1.2% | 1% |
| Burrell Township - River Valley School District (Indiana) | 320103 | 1.25% | 0.5% |
| Canoe Township - Marion Center Area School District (Indiana) | 320401 | 1.35% | 1% |
| Center Township - Homer-Center School District (Indiana) | 320201 | 1.4% | 1% |
| Cherryhill Township | 320501 | 1.25% | 0.5% |
| Clymer Borough | 320502 | 1.25% | None |
| Conemaugh Township - River Valley School District (Indiana) | 320104 | 1.25% | 0.5% |
| Creekside Borough | 320402 | 1.35% | None |
| East Mahoning Township | 320403 | 1.35% | 0.5% |
| East Wheatfield Township | 320704 | 1.35% | 0.5% |
| Ernest Borough | 320404 | 1.35% | 0.5% |
| Glen Campbell Borough | 320606 | 1.2% | 0.5% |
| Grant Township | 320405 | 1.35% | 0.5% |
| Green Township - Purchase Line School District (Indiana) | 320607 | 1.2% | 1% |
| Homer City Borough | 320202 | 1.4% | 0.5% |
| Indiana Borough | 320302 | 1.25% | 1% |
| Loyalhanna Township | 320107 | 1.25% | None |
| Mahaffey Borough | 320603 | 1.2% | 1% |
| Marion Center Borough | 320406 | 1.35% | 0.5% |
| Montgomery Township - Purchase Line School District (Indiana) | 320608 | 1.2% | None |
| New Washington Borough | 320604 | 1.2% | None |
| Newburg Borough - Purchase Line School District (Clearfield) | 320605 | 1.2% | None |
| Pine Township - Penns Manor Area School District (Indiana) | 320503 | 1.25% | None |
| Plumville Borough | 320407 | 1.35% | 0.5% |
| Rayne Township | 320408 | 1.35% | 0.5% |
| Saltsburg Borough | 320105 | 1.25% | 1% |
| Shelocta Borough | 320303 | 1.25% | None |
| South Mahoning Township | 320409 | 1.35% | 0.5% |
| Washington Township - Marion Center Area School District (Indiana) | 320410 | 1.35% | None |
| West Wheatfield Township | 320705 | 1.35% | None |
| White Township - Indiana Area School District (Indiana) | 320304 | 1.25% | 0.5% |
| Young Township - River Valley School District (Indiana) | 320106 | 1.25% | 0.5% |
Where a municipality appears more than once, a school district boundary runs through it and each pair has its own code and rate. Residents here file with Berkheimer Tax Administrator, not with their township.
Indiana: common questions
What is the local tax rate in Indiana?
It depends on the municipality and school district you live in: rates across the 39 municipalities in the Indiana Tax Collection District run from 1.2% to 1.4% for 2026. Center Township - Homer-Center School District (Indiana) is the highest at 1.4%. The table above lists every one with its PSD code.
Who collects local earned income tax in Indiana?
Berkheimer Tax Administrator. Act 32 appoints one collector for each Tax Collection District, so residents of all 39 municipalities here file and pay through Berkheimer Tax Administrator rather than with their own township or borough. Their site is www.hab-inc.com.
Rates from the PA DCED — EIT/PIT/LST Tax Registers (Official), reporting year 2026, official rates as of June 15, 2026, read 2026-08-17. District and collector from the PA DCED - Act 32 Local Income Tax Collectors by Tax Collection District, read 2026-09-12. The local services tax is a flat annual charge rather than a rate and is not included.