Luzerne Tax Collection District
80 municipalities, every PSD code beginning 40, collected by Berkheimer Tax Administrator.
- Municipalities
- 80
- Resident rates
- 1% – 3%
- PSD prefix
- 40
Rates and PSD codes in Luzerne
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 — 8 of these 80 charge non-residents nothing. 57 of them sit on the 1% most of the state levies.
| Municipality and school district | PSD code | Resident | Non-resident |
|---|---|---|---|
| Ashley Borough | 400401 | 1% | 1% |
| Avoca Borough | 400801 | 1% | 1% |
| Banks Township - Hazleton Area School District (Carbon) | 400501 | 1.5% | 1% |
| Bear Creek Township | 400901 | 1% | 0.5% |
| Bear Creek Village Borough | 400902 | 1% | None |
| Beaver Meadows Borough | 400502 | 1.5% | 1% |
| Black Creek Township | 400503 | 1.5% | 1% |
| Buck Township | 400903 | 1% | 0.5% |
| Butler Township - Hazleton Area School District (Luzerne) | 400504 | 1.5% | 1% |
| Conyngham Borough | 400505 | 1.5% | 1% |
| Conyngham Township - Greater Nanticoke A School District (Luzerne) | 400301 | 1% | 1% |
| Courtdale Borough | 401101 | 1% | 1% |
| Dallas Borough | 400201 | 1% | 1% |
| Dallas Township | 400202 | 1% | 1% |
| Dennison Township | 400101 | 1% | 1% |
| Dorrance Township | 400102 | 1% | 0.5% |
| Dupont Borough | 400802 | 1% | 1% |
| Duryea Borough | 400803 | 1% | 1% |
| East Union Township | 400513 | 1.5% | 0.5% |
| Edwardsville Borough | 401102 | 1% | 1% |
| Exeter Borough | 401001 | 1% | 1% |
| Exeter Township - Wyoming Area School District (Luzerne) | 401002 | 1% | 1% |
| Exeter Township - Wyoming Area School District (Wyoming) | 401006 | 1% | None |
| Fairmount Township | 400701 | 1% | 0.5% |
| Fairview Township - Crestwood School District (Luzerne) | 400103 | 1% | 1% |
| Forty Fort Borough | 401103 | 1% | 1% |
| Foster Township - Hazleton Area School District (Luzerne) | 400506 | 1.5% | 1% |
| Franklin Township - Dallas School District (Luzerne) | 400203 | 1% | 1% |
| Freeland Borough | 400507 | 1.5% | 1% |
| Hanover Township - Hanover Area School District (Luzerne) | 400402 | 1% | 1% |
| Harveys Lake Borough | 400601 | 1% | 1% |
| Hazle Township | 400508 | 1.5% | 1% |
| Hazleton City | 400509 | 2.125% | 1.5% |
| Hughestown Borough | 400804 | 1% | 1% |
| Hunlock Township | 400702 | 1% | 1% |
| Huntington Township - Northwest Area School District (Luzerne) | 400703 | 1% | None |
| Jackson Township - Lake-Lehman School District (Luzerne) | 400602 | 1% | 1% |
| Jeddo Borough | 400510 | 1.5% | 0.5% |
| Jenkins Township | 400805 | 1% | 0.5% |
| Kingston Borough | 401104 | 2.175% | 1% |
| Kingston Township | 400204 | 1.84% | 1% |
| Kline Township | 400514 | 1.5% | 0.5% |
| Laflin Borough | 400904 | 1% | 1% |
| Lake Township - Lake-Lehman School District (Luzerne) | 400603 | 1% | 1% |
| Larksville Borough | 401105 | 1% | 1% |
| Laurel Run Borough | 400905 | 1% | 1% |
| Lehman Township - Lake-Lehman School District (Luzerne) | 400604 | 1% | 0.5% |
| Luzerne Borough | 401106 | 1% | 1% |
| McAdoo Borough | 400515 | 1.5% | None |
| Nanticoke City | 400302 | 2.25% | 1% |
| New Columbus Borough | 400704 | 1% | None |
| Newport Township | 400303 | 1% | 0.5% |
| North Union Township - Hazleton Area School District (Schuylkill) | 400516 | 1.5% | 0.5% |
| Noxen Township | 400606 | 1% | 1% |
| Nuangola Borough | 400104 | 1% | 1% |
| Penn Lake Park Borough | 400105 | 1% | 0.5% |
| Pittston City | 400806 | 2.7% | 1% |
| Pittston Township | 400807 | 1% | 1% |
| Plains Township | 400906 | 1% | 1% |
| Plymouth Borough | 401107 | 1% | 1% |
| Plymouth Township - Greater Nanticoke A School District (Luzerne) | 400304 | 2% | 1% |
| Pringle Borough | 401108 | 1% | 1% |
| Rice Township | 400106 | 1% | 1% |
| Ross Township - Lake-Lehman School District (Luzerne) | 400605 | 1% | 0.5% |
| Shickshinny Borough | 400705 | 1% | None |
| Slocum Township | 400107 | 1% | None |
| Sugar Notch Borough | 400403 | 1% | 1% |
| Sugarloaf Township - Hazleton Area School District (Luzerne) | 400511 | 1.5% | 1% |
| Swoyersville Borough | 401109 | 1% | 1% |
| Union Township - Northwest Area School District (Luzerne) | 400706 | 1% | 1% |
| Warrior Run Borough | 400404 | 1% | 1% |
| West Hazleton Borough | 400512 | 1.5% | 1% |
| West Pittston Borough | 401003 | 1% | 1% |
| West Wyoming Borough | 401004 | 1% | 1% |
| White Haven Borough | 400108 | 1% | None |
| Wilkes Barre City | 400907 | 3% | 1% |
| Wilkes Barre Township | 400908 | 1.5% | 1% |
| Wright Township | 400109 | 1% | 1% |
| Wyoming Borough | 401005 | 1% | 1% |
| Yatesville Borough | 400808 | 1% | 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.
Luzerne: common questions
What is the local tax rate in Luzerne?
It depends on the municipality and school district you live in: rates across the 80 municipalities in the Luzerne Tax Collection District run from 1% to 3% for 2026. Wilkes Barre City is the highest at 3%. The table above lists every one with its PSD code.
Who collects local earned income tax in Luzerne?
Berkheimer Tax Administrator. Act 32 appoints one collector for each Tax Collection District, so residents of all 80 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.