Pennsylvania taxes
Pennsylvania Franchise Tax & $300 LLC Annual Tax
Under 15 Pa.C.S. § 146 (PA Act 122 Annual Report), Pennsylvania corporations file Jan 1 – June 30, LLCs file Jan 1 – Sept 30, and LPs/LLPs file Jan 1 – Dec 31 ($106 total: $7 state fee + $99 service fee; $0 state fee for nonprofits).
Last content review: October 26, 2026
Corp USA is not a law firm and does not provide legal advice.
- Pennsylvania Title 15 & Title 54 Pa.C.S. statutory references
- $0 Markup on State Pass-Through Fees
- Physical Corporate Kits & Seals (corpusa.net)
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What to know before you file
LLCs — Flat $300 Annual Tax
Under 15 Pa.C.S. § 146 (PA Act 122 Annual Report), Pennsylvania corporations file Jan 1 – June 30, LLCs file Jan 1 – Sept 30, and LPs/LLPs file Jan 1 – Dec 31 ($106 total: $7 state fee + $99 service fee; $0 state fee for nonprofits).
Official source: Pennsylvania Department of StateOut-of-State Income Tax — § 1902(b)(6)
Qualifying corporations with activities limited to the statutory exemption do not owe Pennsylvania corporate income tax. Other Pennsylvania, home-state, and federal obligations require separate review.
Official source: Pennsylvania Consolidated StatutesPennsylvania fees & franchise tax
Pennsylvania Act 122 Annual Report Calculator (15 Pa.C.S. § 146)
Filing window
Jan 1 – Sept 30
PA state fee
$7
Corp USA filing fee
$99
Total
$106
First report due in 2026. Starting with 2027 non-filers, the Department of State may administratively dissolve or cancel entities that miss the report; a 6-month cure window follows the DOS notice.
File my Act 122 Annual Report — $106Pennsylvania Startup & Newspaper Publication Cost Calculator
PA DOS state fee
$125
Newspaper publication (The Legal Intelligencer + general paper)
$0
Corp USA package
$149
Estimated total
$274
Publication figures are estimates ($240–$485 range); newspapers set their own rates.
Start my Pennsylvania filingFrequently asked questions
No. Pennsylvania franchise tax is separate from corporate income tax and federal tax.
Official source: Pennsylvania Department of StateWhen corporate annual franchise tax liability reaches $5,000: 40% June 1, 20% September 1, 20% December 1, balance March 1.
Official source: Pennsylvania Department of StateYour next chapter. In Pennsylvania.
Corp USA is not a law firm and does not provide legal advice.