Finance and Taxes

2026 Budget
2026 Approved Budget

2025 Budget
2025 Adopted Budget

2024 Budget
2024 Adopted Budget

2023 Budget
2023 Adopted Budget

2022 Budget
Adopted Budget

Tax Information

Earned Income Tax
The Borough levies an Earned Income/Net Profits tax of 1% of gross compensation and net profits. One half of this one percent collected from residents is turned over to the East Penn School District.
Earned Income Tax is usually withheld by your employer, and will appear as a payroll deduction for local or city tax.

THE EARNED INCOME TAX IS COLLECTED BY BERKHEIMER TAX ADMINISTRATOR.
To contact, call 866-701-7206 or go to their website- hab-inc.com for information. On Berkheimer's website, you can e-file your annual earned income tax or print, complete and mail the tax form.

Real Estate Tax
The Borough real estate tax rate for 2026 remains unchanged from previous years and is set at 4.25 mills on each dollar of assessed valuation of property. To determine your Borough real estate tax, multiply your total property assessment by 0.00425 (example: Property is assessed at $200,000, multiply by 0.00425 to determine Borough real estate tax of $850).

PAYMENT OPTIONS for Real Estate Taxes:

PLEASE NOTE – WE HAVE A NEW TAX COLLECTOR EFFECTIVE 1/1/2026

Residents of the Borough may pay their taxes by MAIL by sending to:
Melanie Carwell
Borough of Macungie Tax Collector
P.O. Box 255
Old Zionsville, PA 18068

The Tax Collector will also be accepting tax payments IN PERSON AT MACUNGIE INSTITUTE as follows:

Sunday, May 17th - 2:00-4:00 pm
Monday May 18th - 4:30-6:30 pm
Tuesday, May19th - 4:30-6:30 pm
Tuesday, May 26th - 4:30-6:30 pm
Wednesday, May 27th - 4:30-6:30 pm
Thursday, May 28th - 4:30-6:30 pm
Sunday, August 16th - 2:00-4:00 pm
Monday, August 17th - 4:30-6:30 pm
Thursday, August 20th - 4:30-6:30 pm
Sunday, August 23rd - 2:00-4:00 pm
Monday, August 24th - 4:30-6:30 pm
Thursday, August 27th - 4:30-6:30 pm

Tax Collector's office hours are BY APPOINTMENT ONLY.

For a tax certification, please mail the request to Melanie Carwell, P.O. Box 255, Old Zionsville, PA 18038, along with a check for the $25 fee payable to Melanie Carwell, Tax Collector.

If you have any questions, please contact the Tax Collector, Melanie Carwell at:
Phone: TBD
Email: mcarwelltax@gmail.com


Per Capita Tax
A Per Capita Tax of $10 per annum is levied and assessed upon each resident or inhabitant of the Borough 18 years of age and older, which tax shall be in addition to all other taxes levied and assessed by the Borough under any other laws of the Commonwealth.

THE PER CAPITA TAX IS COLLECTED BY BERKHEIMER TAX ADMINISTRATOR.
To contact, call 610-599-3141 or go to their website- hab-inc.com for information.


Local Services Tax (LST) - Rate: $52.00/YEAR
Previously called Occupational Privilege Tax (OPT) and/or Emergency and Municipal Services Tax (EMST) has been renamed the Local Services Tax (LST) by the Pennsylvania Legislature.

All persons employed or self-employed within the Borough of Macungie must pay a $52.00 Local Services Tax annually. Many municipalities levy an LST tax, but a person only pays a maximum of $52.00 total per year.

EMPLOYERS are required to withhold this tax from all persons employed within Macungie, unless the employee shows proof that the tax was paid elsewhere for the same year.

SELF-EMPLOYED PERSONS (who work in Macungie, regardless of where they live) must pay this $52.00 tax.

Macungie Borough DOES NOT levy a Business Privilege Tax.

THE LOCAL SERVICE TAX IS COLLECTED BY BERKHEIMER TAX ADMINISTRATOR.
To contact, call 610-599-3141 or go to their website- hab-inc.com for information.