Pittsburgh guide

The Pittsburgh earned income tax, explained for residents.

What City residents owe, who collects it, how withholding works when your job is somewhere else, and the $52 Local Services Tax you may be able to get back.

By Elliot Varga · Updated October 2026 · General information, not tax advice

Resident rate

3%

1% City, 2% Pittsburgh Public Schools.

Nonresidents from out of state

1%

Working in the City, living outside Pennsylvania.

Local Services Tax

$52

A year, withheld evenly from pay.

LST refund threshold

$12,000

Earned income from all sources below this.

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The rate for City residents

If you live in the City of Pittsburgh, your earned income tax is 3% of your wages and net profits: 1% to the City and 2% to the Pittsburgh Public Schools district. Pennsylvania residents who live elsewhere and work in the City pay under the rules below; residents of other states who work in the City pay 1%.

Who collects what

Two different offices are involved, which is where most of the confusion comes from.

  • Earned income tax: Jordan Tax Service, acting for the Allegheny County Central Tax District. The City itself does not collect it.
  • Local Services Tax: the City Treasurer.

Act 32 in plain words

Under Pennsylvania's Act 32, your employer withholds the higher of two rates: the rate where you live, or the nonresident rate where you work. A City resident whose job is outside the City can end up under-withheld, and the difference shows up as a balance due on the local return. This is the most common reason we see a surprise local bill, and it is fixable with a corrected withholding form.

If you are self-employed

Self-employed City residents pay the earned income tax on net profit in quarterly payments.

  • April 30
  • July 31
  • October 31
  • January 31

The $52 Local Services Tax, and getting it back

The Local Services Tax is $52 a year, withheld evenly from your pay. Employers stop withholding it when your Pittsburgh earned income from all sources is under $12,000, and if it was withheld anyway you can request a refund the following year. Active-duty military and veterans with a 100% service-connected disability are exempt. We file the refund request with your return at no extra charge.

Filing the annual return

Jordan Tax Service mails a form in early February with your account number and a PIN, which you need to file online. The annual return is due in the spring; we confirm the exact date for the year on the collector's own notice before filing. If you would rather not deal with it, we prepare and file it with your local return.

Sources

Figures checked against the sources above in October 2026. Rules and rates change; confirm with the agency or a preparer before you act. This guide is general information, not tax or legal advice.

Up one level Local tax returns We prepare and file your local return with the rest.

Next step

Let a preparer check it for you.

Book a 30-minute sit-down with last year's return and the February form, and we will file the local return with your federal and PA-40.

Book a 30-minute sit-down

or call (412) 555-0163

Call (412) 555-0163 Book a sit-down