Form a Business in Pennsylvania
Filing fees, deadlines, registered agent rules, and tax structure for Pennsylvania, verified against the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations on Jun 11, 2026.
Pennsylvania at a glance
What makes Pennsylvania different
- MAJOR RECENT CHANGE: PA replaced the Decennial Report with an Annual Report effective 2025. For 90+ years PA only required entities to file a Decennial Report every 10 years. Act 122 of 2022 created an annual filing requirement. First filings due in 2025.…
- Annual Report fee is $7 for for-profit entities. Lowest AR fee in the US, tied with a few. Nonprofit Corps and LLCs/LPs with not-for-profit purpose: $0 (FREE). This is by design. PA wanted minimal economic burden during transition.
- Annual Report due dates are entity-specific (NOT anniversary-based): - Corporations (Profit + Nonprofit, Domestic + Foreign): Due June 30 every year - Limited Liability Companies (Domestic + Foreign): Due…
- Foreign entity registration is $250. That's 2x the domestic $125 fee. Atypical. Most states charge same or modest premium for foreign. PA's spread is among the largest in the US.
- Restricted Professional Companies (PLLCs for certain professions) pay $500 minimum Annual Registration in addition to the $7 Annual Report. LLPs pay $340 minimum Annual Registration. These are entity-class specific extra fees not applicable to standard…
- Personal income tax 3.07% flat. One of the lowest US rates. No progressive brackets. Constitutional flat-tax mandate (similar to IL).
- Corporate Net Income Tax (CNIT) is phasing down from 9.99% (2022) to 4.99% (2031). Annual reductions of 0.5%. 2024: 8.49%. 2025: 7.99%. 2026: 7.49%. Roll-forward: 6.99% (2027) → 6.49% (2028) → 5.99% (2029) → 5.49% (2030) → 4.99% (2031).
- No franchise tax. PA repealed the Capital Stock/Foreign Franchise Tax effective 2016. No annual minimum corporate tax (unlike NJ $375, MA $456). CNIT only applies to profitable C-Corps.
Pennsylvania tax structure
no state personal income tax, sales tax 6.0%.
For detailed tax planning, see the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations and the Pennsylvania Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.
Ready to file in Pennsylvania?
We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Pennsylvania ruleset (re-verified quarterly against Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations).
Filing portal: https://file.dos.pa.gov/