Mercer Tax Collection District
44 municipalities, every PSD code beginning 43, collected by Berkheimer Tax Administrator.
- Municipalities
- 44
- Resident rates
- 1% – 2.5%
- PSD prefix
- 43
Rates and PSD codes in Mercer
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 — 1 of these 44 charge non-residents nothing. 39 of them sit on the 1% most of the state levies.
| Municipality and school district | PSD code | Resident | Non-resident |
|---|---|---|---|
| Clark Borough | 431001 | 1% | 1% |
| Coolspring Township | 430701 | 1% | 1% |
| Deer Creek Township | 430101 | 1% | 1% |
| Delaware Township - Reynolds School District (Mercer) | 430801 | 1% | 1% |
| East Lackawannock Township | 430702 | 1% | 1% |
| Fairview Township - Lakeview School District (Mercer) | 430601 | 1% | 1% |
| Farrell City | 430201 | 2.5% | 1% |
| Findley Township | 430703 | 1% | 1% |
| Fredonia Borough | 430802 | 1% | 1% |
| Greenville Borough | 430301 | 2.25% | 1% |
| Grove City Borough | 430401 | 1% | 1% |
| Hempfield Township - Greenville Area School District (Mercer) | 430302 | 1% | 1% |
| Hermitage City - Farrell Area School District (Mercer) | 430203 | 2.25% | 1% |
| Hermitage City - Hermitage School District (Mercer) | 430501 | 2.25% | 1% |
| Jackson Center Borough | 430602 | 1% | 1% |
| Jackson Township - Lakeview School District (Mercer) | 430603 | 1% | 1% |
| Jefferson Township - Mercer Area School District (Mercer) | 430704 | 1% | 0.5% |
| Lackawannock Township | 431101 | 1% | 1% |
| Lake Township - Lakeview School District (Mercer) | 430604 | 1% | 1% |
| Liberty Township - Grove City Area School District (Mercer) | 430402 | 1% | 1% |
| Mercer Borough | 430705 | 1% | 1% |
| Mill Creek Township - Lakeview School District (Mercer) | 430605 | 1% | 1% |
| New Lebanon Borough | 430606 | 1% | None |
| New Vernon Township | 430607 | 1% | 0.5% |
| Otter Creek Township | 430102 | 1% | 1% |
| Perry Township - Commodore Perry School District (Mercer) | 430103 | 1% | 1% |
| Pine Township - Grove City Area School District (Mercer) | 430403 | 1% | 1% |
| Pymatuning Township | 430803 | 1% | 1% |
| Salem Township - Commodore Perry School District (Mercer) | 430104 | 1% | 1% |
| Sandy Creek Township | 430105 | 1% | 1% |
| Sandy Lake Borough | 430608 | 1% | 1% |
| Sandy Lake Township | 430609 | 1% | 1% |
| Sharon City | 430901 | 2.25% | 1% |
| Sharpsville Borough | 431002 | 1% | 1% |
| Sheakleyville Borough | 430106 | 1% | 1% |
| Shenango Township - West Middlesex Area School District (Mercer) | 431102 | 1% | 1% |
| South Pymatuning Township | 431003 | 1% | 1% |
| Springfield Township - Grove City Area School District (Mercer) | 430404 | 1% | 1% |
| Stoneboro Borough | 430610 | 1% | 1% |
| Sugar Grove Township - Greenville Area School District (Mercer) | 430303 | 1% | 1% |
| West Middlesex Borough | 431103 | 1% | 1% |
| West Salem Township | 430804 | 1% | 1% |
| Wolf Creek Township | 430405 | 1% | 1% |
| Worth Township - Lakeview School District (Mercer) | 430611 | 1% | 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.
Mercer: common questions
What is the local tax rate in Mercer?
It depends on the municipality and school district you live in: rates across the 44 municipalities in the Mercer Tax Collection District run from 1% to 2.5% for 2026. Farrell City is the highest at 2.5%. The table above lists every one with its PSD code.
Who collects local earned income tax in Mercer?
Berkheimer Tax Administrator. Act 32 appoints one collector for each Tax Collection District, so residents of all 44 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.