What is Pittsburgh's local income tax rate?

City of Pittsburgh residents pay a combined earned income tax of 3%, made up of a 1% city tax and a 2% school district tax. Non-residents who work in Pittsburgh but live elsewhere pay only the 1% city portion. Both are charged on top of Pennsylvania's 3.07% flat state income tax.

Is this on top of Pennsylvania state tax?

Yes. Pennsylvania levies a flat 3.07% state income tax on earned income, and Pittsburgh's local earned income tax is an entirely separate layer collected by the city and school district. A Pittsburgh resident effectively pays about 6.07% in combined state and local income tax.

What is the Local Services Tax?

The Local Services Tax (LST) is a flat 52 dollars per year on anyone working in Pittsburgh, withheld at about 1 dollar per pay period rather than as a percentage. It funds local services and is separate from the percentage-based earned income tax. Low-income earners may be exempt.

Do non-residents pay the school tax?

No. The 2% school district portion applies only to City of Pittsburgh residents. A non-resident commuting into the city for work owes the 1% city earned income tax and the flat Local Services Tax, but not the school district tax, which lowers their combined local rate to 1%.

Does this calculator handle deductions or credits?

No. It estimates the local tax on gross earned income using the headline rates. Pennsylvania local earned income tax has very few deductions, but specific exemptions, low-income LST relief, and reciprocal-credit situations exist. Treat the result as a planning estimate, not tax advice.

Pittsburgh City Income Tax Calculator

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Pittsburgh workers face a local income tax layer that many state tax tools ignore. On top of Pennsylvania’s flat 3.07% state tax, the city and its school district levy their own earned income tax — and a small flat Local Services Tax — that can add a meaningful slice to your withholding. This calculator isolates that local burden so you can see exactly what the city takes.

How it works

The local earned income tax is a flat percentage of gross wages, split between the city and the school district, plus a fixed-dollar Local Services Tax:

resident EIT rate     = 1% city + 2% school district = 3%
non-resident EIT rate = 1% city only
earned income tax     = gross wages × EIT rate
local services tax    = 52 (flat, per year)
total local tax       = earned income tax + local services tax

Residents pay the full 3% because they owe both the city and school portions; non-residents working in the city pay only the 1% city portion. Both sit on top of, not instead of, the 3.07% Pennsylvania state tax.

Example and tips

A Pittsburgh resident earning 70,000 dollars pays 3% earned income tax — 2,100 dollars — plus the 52 dollar Local Services Tax, for about 2,152 dollars in local tax. Add the 3.07% state tax (about 2,149 dollars) and the combined state-plus-local income tax nears 4,300 dollars. A non-resident at the same wage pays only the 1% city portion (700 dollars) plus the LST. If you move into or out of the city mid-year, your EIT rate changes from the date of the move, so prorate accordingly.