Under 72 P.S. § 7401 (PA 7.49% CNIT & 3.07% PIT), qualifying corporations with activities limited to the statutory exemption do not owe Pennsylvania corporate income tax. Physical business, gross receipts, home-state qualification, and federal obligations require separate review.
Pennsylvania Department of State ↗Pennsylvania Consolidated Statutes ↗Pennsylvania statutory references supplied for the October 25, 2026 review; confirm current official instructions.
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Statutory Rule & Filing Mechanics (72 P.S. § 7401 (PA 7.49% CNIT & 3.07% PIT))
Under 72 P.S. § 7401 (PA 7.49% CNIT & 3.07% PIT), qualifying corporations with activities limited to the statutory exemption do not owe Pennsylvania corporate income tax. Physical business, gross receipts, home-state qualification, and federal obligations require separate review.
Pennsylvania Department of State ↗Certificate of Formation — $125 state fee
Under 15 Pa.C.S. § 8821 (Form DSCB:15-8821), the public Certificate requires the LLC name and Pennsylvania Registered Agent. The authorized person signs the filing; member and manager names are not required.
Pennsylvania Department of State ↗Freedom of Contract & Charging Order Protection
15 Pa.C.S. § 8815 gives maximum effect to freedom of contract in the Operating Agreement. § 18-703 provides the charging-order remedy.
Pennsylvania Consolidated Statutes ↗Your preparation checklist
- Confirm LLC, standard C-Corp, Venture 10M-Share C-Corp, or Series LLC
- Clear Pennsylvania ICIS entity name
- Designate physical Pennsylvania Registered Agent
- File Certificate of Formation ($110) or Incorporation ($109)
- Execute Operating Agreement or Bylaws; review 30-day § 83(b) election
- Calendar March 1 corporation report or June 1 LLC tax
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Keep the requirements separate.
| Requirement | Rule / confirmation needed | Official authority |
|---|---|---|
| Certificate of Formation — $125 state fee | Under 15 Pa.C.S. § 8821 (Form DSCB:15-8821), the public Certificate requires the LLC name and Pennsylvania Registered Agent. The authorized person signs the filing; member and manager names are not required. | Pennsylvania Department of State ↗ |
| Freedom of Contract & Charging Order Protection | 15 Pa.C.S. § 8815 gives maximum effect to freedom of contract in the Operating Agreement. § 18-703 provides the charging-order remedy. | Pennsylvania Consolidated Statutes ↗ |
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Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
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72 P.S. § 7401 (PA 7.49% CNIT & 3.07% PIT). Under 72 P.S. § 7401 (PA 7.49% CNIT & 3.07% PIT), qualifying corporations with activities limited to the statutory exemption do not owe Pennsylvania corporate income tax. Physical business, gross receipts, home-state qualification, and federal obligations require separate review.
Pennsylvania Department of State ↗Only the LLC name, Pennsylvania Registered Agent, and Authorized Person signing the Certificate of Formation appear on the public filing.
Pennsylvania Department of State ↗June 1 of each calendar year starting the year after formation (§ 18-1107). Zero annual report is required.
Pennsylvania Department of State ↗