Union Area School District local income tax, 2026
On $60,000 in the Union Area School District, local tax is $610 to $652 a year, depending on which of its 2 municipalities you live in. In Mahoning Township it is $610 (1% EIT plus $10 LST).
For a single filer who lives and works in the same municipality: earned income tax (EIT) on wages, including 401(k) contributions, plus the Local Services Tax (LST). Lawrence County.
Tax year 2026. Rates checked ; page updated .
Local income tax per paycheck, Union Area School District
$23.46
$610.00 a year in local tax, 1.02% of gross pay.
| Line | Per paycheck | Per year |
|---|---|---|
| Earned Income Tax (resident rate, Mahoning Township + Union Area School District) (1%) | $23.08 | $600.00 |
| Local Services Tax | $0.38 | $10.00 |
| Total local tax | $23.46 | $610.00 |
At least one PA rate has not been confirmed by a second source (DCED register only).
Act 32: the employer withholds the higher of your resident rate and the work location's nonresident rate.
Shows local income tax only. Pennsylvania's state-level take-home calculator is still being verified (see methodology), so no take-home figure is shown here. Runs in your browser; your inputs are saved in this page's address so you can bookmark or share the result.
Rates in each Union Area School District municipality
| Municipality | Resident EIT | Nonresident EIT | LST | Tax on $60,000 | Status |
|---|---|---|---|---|---|
| Mahoning Township | 1% | 1% | $10 | $610 | Single official source |
| Union Township | 1% | 1% | $52 (waived under $12,000) | $652 | Single official source |
Resident EIT = municipal share + Union Area School District share (0.5% for the district). Nonresident EIT is what the municipality charges people who work there but live elsewhere. PSD codes for your employer: Mahoning Township 370701, Union Township 370702.
All of these rates come from a single official source, the state's Act 32 register (DCED); no independent tax-collector list covered them.
Living here vs working here
- Where you live sets your EIT rate: 1% in the Union Area School District (0.5% school district share plus each municipality's own share), on all your wages wherever you work in Pennsylvania.
- Where you work can raise it, never lower it: your employer withholds the higher of your resident rate and the work municipality's nonresident rate (Act 32). The Union Area School District's municipalities charge nonresidents 1%.
- The LST follows your job: $10 to $52 a year in the Union Area School District's municipalities, charged by where you work and split across paychecks; waived below $12,000 in earnings where adopted.
Worked example. You live in Mahoning Township (1% resident EIT) and earn $60,000. Working in Mahoning Township, you pay $610 a year. Working in New Castle City (1.271% nonresident EIT, $52 (waived under $12,000) LST), you pay $814.60: Earned Income Tax (work location's nonresident rate, New Castle City) $762.60; Local Services Tax $52. Because New Castle City's nonresident rate is higher than your resident rate, the higher rate applies.
Local tax in Mahoning Township at other salaries
| Salary | EIT + LST a year | Share of pay |
|---|---|---|
| $30,000 | $310 | 1.03% |
| $45,000 | $460 | 1.02% |
| $60,000 | $610 | 1.02% |
| $80,000 | $810 | 1.01% |
| $100,000 | $1,010 | 1.01% |
| $150,000 | $1,510 | 1.01% |
School districts nearest to the Union Area School District
Distance between the districts' municipality centers; ranges cover each district's municipalities, for someone who lives and works in the same municipality.
| School district | County | Distance | Resident EIT | LST | Tax on $60,000 |
|---|---|---|---|---|---|
| Neshannock Township School District | Lawrence | 5 mi | 1% | $52 | $652 |
| New Castle Area School District | Lawrence | 5 mi | 1% to 2.075% | $10 to $52 | $610 to $1,297 |
| Mohawk Area School District | Lawrence | 6 mi | 1% | $0 to $52 | $600 to $652 |
| Shenango Area School District | Lawrence | 9 mi | 1% | $52 | $652 |
| Wilmington Area School District | Lawrence, Mercer | 9 mi | 1% | $10 to $52 | $610 to $652 |
| Laurel School District | Lawrence | 10 mi | 1% | $0 | $600 |
| West Middlesex Area School District | Mercer | 11 mi | 1% | $10 to $52 | $610 to $652 |
| Ellwood City Area School District | Lawrence, Beaver | 13 mi | 1% | $5 to $52 | $605 to $652 |
| Farrell Area School District | Mercer | 14 mi | 2.25% to 2.5% | $52 | $1,402 to $1,552 |
| Hermitage School District | Mercer | 14 mi | 2.25% | $52 | $1,402 |
| Sharon City School District | Mercer | 15 mi | 2.25% | $52 | $1,402 |
| Big Beaver Falls Area School District | Beaver | 16 mi | 1% to 1.5% | $5 to $52 | $605 to $952 |
Sources and verification
- Pennsylvania DCED, Act 32 EIT/LST register (current rates with collector)
- DCED: PSD codes and EIT rates
Tax collector: Berkheimer Tax Administrator. Register last updated for these municipalities: January 7, 2026, June 15, 2026.
Rates as of reporting year 2026 (current values as published on retrieval date); checked . "Verified" means a second, independent publisher shows the same rate; "single official source" means only the official register lists it so far, so confirm with the tax collector before relying on it. See how local rates are checked.