Stay compliant in Pennsylvania

Most of these dates repeat every year. Put them on a calendar now. Pennsylvania’s annual report is new, so older state pages and advice may not mention it.

What’s different in Pennsylvania

• The annual report is new. It started January 1, 2025. Every LLC, corporation and other registered entity files one. It costs $7, and nonprofits pay $0. The decennial report is repealed; the annual report replaced it.
• From 2027, missing it ends in dissolution. The entity faces administrative dissolution (cancellation for an LLP, termination of a foreign registration) and loss of the name's protection, six months after the due date, for reports due in 2027 and later. The Department’s page states no late fee.* Check the official source.
• Corporate tax is stepping down. Corporate net income tax is 7.49% for 2026 and 6.99% for 2027, falling each year to 4.99% from 2031.
• Local taxes follow your payroll. Local earned income tax and the local services tax come out of paychecks, and Philadelphia adds its own filings.

Your Pennsylvania calendar

What	When	Cost
Corporation annual report, with the Department of State	Every year by June 30, starting the year after formation	$7
LLC annual report	Every year by September 30, starting the year after the company is formed (or after its initial foreign registration)	$7
Other registered entities (limited partnerships, limited liability partnerships)	Every year by December 31	$7
Nonprofit annual report	Every year by June 30	$0
Restricted professional company (PLLC) annual registration	By April 15 of the following year	$700 per member in 2026
Limited liability partnership annual registration	By April 15 of the following year	$470 per general partner in 2026
Corporate net income tax, with the Department of Revenue	Report due the 15th day of the month after the federal return is due; payment due the 15th day of the fourth month after the taxable year ends	7.49% for 2026
Sales tax returns	Quarterly by the 20th day of the month following the end of each calendar quarter, or monthly by the 20th day of the month following the end of each calendar month	The tax you collected
Withholding deposits	Quarterly (under $300 a quarter) by the last day of April, July, October and January; monthly by the 15th day of the following month; faster from $1,000 a quarter	The tax you withheld
Unemployment tax and wage report, with Labor & Industry	Every quarter, the end of the month after each quarter ends: April 30, July 31, October 31 and January 31	3.822% of the first $10,000 per employee for a new employer in 2026 (10.5924% in construction), plus 0.07% withheld from employees’ gross wages (wage cap: none; it applies to all gross wages)
Philadelphia Business Income & Receipts Tax	April 15 of each year, for the previous calendar year	1.410 mills ($1.410 per $1,000) of gross receipts and 5.71% of net income (tax year 2025)
Philadelphia Wage Tax	Filed quarterly, through the Philadelphia Tax Center	3.735% resident, 3.425% nonresident from July 1, 2026
Fictitious name	How long a registration lasts is not stated on the pages we read.* Check the official source	Nothing yearly is stated

The corporate income tax row is for C corporations, including an LLC taxed as one. A sole proprietor, partner or S corporation owner reports business income on a personal return at 3.07%. The Philadelphia rows apply to businesses in the city. Statewide paid leave and retirement-plan rules, and Philadelphia’s paid sick leave rules, were not stated on the pages we read.* Check the official source.

Do this

1. File the annual report yourself. Use Business Filing Services. The Department’s notice is mailed to the registered office address at least two months before the deadline. The Department warns about third parties that charge $100 to $200 for a filing the Department takes for $7. The annual reports page has the details.
2. File the corporate return and pay the tax. The report is due the 15th day of the month after the federal return is due, and payment is due the 15th day of the fourth month after the taxable year ends. The rates table lists every year.
3. File each sales tax and withholding return on time through myPATH. Your sales tax schedule follows how much tax you owe: quarterly under $600 a quarter but over $300 a year, monthly above $600 a quarter, with an advance payment from $25,000 a quarter. REV-717 has the schedule for smaller amounts. Withholding from $300 a quarter is due the 15th day of the following month. From $1,000, it is due within three banking days of the close of the semi-monthly period. From $5,000, it is due the Wednesday after a Wednesday, Thursday or Friday payday, and the Friday after a Saturday through Tuesday payday.
4. File the quarterly unemployment report through the Unemployment Compensation Management System (UCMS). Reports and contributions are due the end of the month after each quarter ends: April 30, July 31, October 31 and January 31. File every quarter, even with no employment or wages paid. A late report draws a penalty of at least $125 and at most $450, per the Labor & Industry penalties page.
5. Pay local taxes. Local earned income tax is withheld at the rate published on the official register, plus a local services tax of up to $52 a year per worker. In Philadelphia, file the BIRT and the Wage Tax. Estimated BIRT is due with the return by April 15, except for new businesses.
6. Keep your registered office current. The Department mails the annual report notice there. Changing it costs $5.
7. Dissolved? Reinstate. Reinstatement has no time limit for a domestic entity. The fee is $35 when the application is delivered electronically, plus $15 for each annual report not previously paid. Be aware that while dissolved, the name is open to any other filing entity.

What you get back

A filed annual report on the Department’s public record, and payment confirmations from the Department of Revenue and Labor & Industry. If you had to reinstate, your entity returns to active status once the Department files the application. See also hiring your first employee for the federal side of payroll.