Lehigh Tax Collection District
26 municipalities, every PSD code beginning 39, collected by Berkheimer Tax Administrator.
- Municipalities
- 26
- Resident rates
- 1% – 1.975%
- PSD prefix
- 39
Rates and PSD codes in Lehigh
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 — 0 of these 26 charge non-residents nothing. 18 of them sit on the 1% most of the state levies.
| Municipality and school district | PSD code | Resident | Non-resident |
|---|---|---|---|
| Alburtis Borough | 390301 | 1% | 1% |
| Allentown City - Allentown City School District (Lehigh) | 390101 | 1.975% | 1.28% |
| Allentown City - Parkland School District (Lehigh) | 390699 | 1.975% | 1.28% |
| Catasauqua Borough | 390201 | 1% | 1% |
| Coopersburg Borough | 390801 | 1% | 1% |
| Coplay Borough | 390901 | 1% | 1% |
| Emmaus Borough | 390302 | 1% | 1% |
| Hanover Township - Catasauqua Area School District (Lehigh) | 390202 | 1% | 1% |
| Heidelberg Township - Northwestern Lehigh School District (Lehigh) | 390501 | 1.175% | 1% |
| Lower Macungie Township | 390303 | 1.15% | 1% |
| Lower Milford Township | 390802 | 1% | 1% |
| Lowhill Township | 390502 | 1% | 1% |
| Lynn Township | 390503 | 1% | 1% |
| Macungie Borough | 390306 | 1% | 1% |
| North Catasauqua Borough | 390203 | 1% | 1% |
| North Whitehall Township | 390601 | 1% | 1% |
| Salisbury Township - Salisbury Township School District (Lehigh) | 390701 | 1% | 1% |
| Slatington Borough | 390401 | 1% | 1% |
| South Whitehall Township | 390602 | 1.1% | 0.5% |
| Upper Macungie Township | 390603 | 1% | 1% |
| Upper Milford Township | 390307 | 1.138% | 1% |
| Upper Saucon Township | 390803 | 1.1% | 1% |
| Walnutport Borough | 390403 | 1% | 1% |
| Washington Township - Northern Lehigh School District (Lehigh) | 390402 | 1% | 1% |
| Weisenberg Township | 390504 | 1% | 1% |
| Whitehall Township | 390902 | 1.5% | 1% |
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.
Lehigh: common questions
What is the local tax rate in Lehigh?
It depends on the municipality and school district you live in: rates across the 26 municipalities in the Lehigh Tax Collection District run from 1% to 1.975% for 2026. Allentown City - Allentown City School District (Lehigh) is the highest at 1.975%. The table above lists every one with its PSD code.
Who collects local earned income tax in Lehigh?
Berkheimer Tax Administrator. Act 32 appoints one collector for each Tax Collection District, so residents of all 26 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.