Pennsylvania LLC Annual Report and Taxes (2026)
Pennsylvania LLCs must file a $7 annual report with the Department of State by September 30 each year under Act 122 of 2022, which replaced the old decennial report. For taxes, an LLC's income passes through to its members, who pay the flat 3.07% Pennsylvania personal income tax; the state has no LLC franchise tax after eliminating the capital stock tax in 2016.
Quick Answer
- Annual report
- Required - $7, filed with the Department of State
- LLC deadline
- September 30 each year (window opens January 1)
- Authority
- Act 122 of 2022 - replaced the decennial report; began 2025
- Income tax
- Pass-through; members pay flat 3.07% personal income tax
- Franchise tax
- None - capital stock/franchise tax eliminated in 2016
- Miss the deadline
- Administrative dissolution begins with 2027 reports (six months after due date)
What the Pennsylvania Annual Report Is
The Pennsylvania annual report is a yearly filing that keeps an entity's public record current with the Department of State, Bureau of Corporations and Charitable Organizations. Created by Act 122 of 2022, the annual report requires most domestic and foreign filing associations - including LLCs - to confirm basic information such as the entity name, jurisdiction of formation, registered office address, principal office address, and the names of at least one governor (member or manager). The report costs $7 for LLCs and is filed online through Business Filing Services at file.dos.pa.gov. It is an information filing, not a tax return. For the formation context, see how to form an LLC in Pennsylvania.
It Replaced the Decennial Report
The annual report is new for Pennsylvania. Before Act 122 of 2022, Pennsylvania did not require a yearly report for LLCs; instead it used a decennial report filed only once every ten years to confirm continued existence of the entity name. Act 122 replaced that decennial system with an annual reporting requirement that began in calendar year 2025. This is a meaningful change: an LLC that previously filed almost nothing on a recurring basis now has a yearly $7 filing and deadline to track. Owners who formed their LLC years ago under the old regime should add the annual report to their compliance calendar. See Pennsylvania LLC cost for how the $7 fits the overall cost picture.
The shift also changes the risk profile of ignoring your filings. Under the old decennial system, an LLC could go years without any Department of State filing and rarely faced consequences between decennial cycles. Under Act 122, the obligation recurs every year, and - after the initial grace period - a missed report carries a defined path to administrative dissolution. For long-time Pennsylvania owners, the practical takeaway is that the compliance cadence they grew used to no longer applies: the annual report is now a fixed yearly task on par with renewing any other registration, even though the $7 fee is modest. Building it into the same routine as tax season is the simplest way to make sure the new requirement does not slip.
Deadlines by Entity Type
Pennsylvania annual report deadlines depend on the entity type. The filing window opens January 1 each year, and the due date differs for corporations, LLCs, and partnerships. LLCs have the September 30 deadline. The table below lists the deadlines and fees, verified against the Department of State Annual Reports page.
| Entity type | Annual report due | Fee (2026) |
|---|---|---|
| Limited liability companies (domestic & foreign) | September 30 | $7 |
| Business & nonprofit corporations (domestic & foreign) | June 30 | $7 / $0 nonprofit |
| LPs, LLPs, business trusts, professional associations | December 31 | $7 |
| Nonprofit corporations; LPs/LLCs with a not-for-profit purpose | Per type above | $0 |
All entities file through the same Department of State portal. The $7 fee applies to LLCs, business corporations, LPs, and LLPs; not-for-profit entities pay $0.
How to File the Annual Report
You file the Pennsylvania annual report online through Business Filing Services (file.dos.pa.gov), the Department of State's portal. Log in or create an account, locate your LLC by name or entity number, confirm or update the required fields - registered office, principal office, and governor names - and pay the $7 fee. The window is open from January 1 through your entity's due date (September 30 for LLCs), so you can file any time in that period. Keep the filing confirmation for your records. Because the report asks you to confirm the registered office, it is a natural point to update that address if it has changed; see Pennsylvania registered office requirements.
Two practical habits reduce the chance of a missed filing. First, because the window opens January 1 but the LLC deadline is not until September 30, it is easy to defer the report and then forget it - filing early in the year, when you are already gathering tax documents, removes that risk. Second, keep the email and mailing addresses on your Business Filing Services account current, since the Department of State uses them to send reminders; a reminder that bounces to an old address does you no good. The report itself takes only minutes once you have the required fields ready, so the real failure mode is not difficulty but forgetting. Treating the annual report as a recurring calendar item, tied to a date you already track, is the most reliable way to stay ahead of it.
How a Pennsylvania LLC Is Taxed
A Pennsylvania LLC's tax treatment starts with its federal classification. By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership, and the income flows through to the owners. Pennsylvania follows this pass-through model: members report their share of LLC income on their Pennsylvania personal income tax return and pay the flat 3.07% rate. An LLC can instead elect to be taxed as a corporation, or make an S-corporation election, which changes how the income is reported. Multi-member LLCs and those taxed as partnerships or S corporations generally file a Pennsylvania information return (such as the PA-20S/PA-65) so the state can track each member's share, even though the tax is paid at the individual level.
No Franchise Tax; Sales and Employer Taxes May Apply
Pennsylvania does not impose an annual LLC franchise tax. The state eliminated its capital stock and foreign franchise tax for tax years beginning in 2016, so an LLC owes no yearly franchise levy for existing. However, an LLC may owe other Pennsylvania taxes depending on its activity. If it sells taxable goods or services, it must register for and collect the 6% state sales tax (higher in Allegheny and Philadelphia counties, which add local sales tax) and remit it to the Department of Revenue. If it has employees, it must register for employer withholding and unemployment compensation. An LLC that elects C-corporation treatment would owe Pennsylvania corporate net income tax. Register and file these through myPATH; see business licenses in Pennsylvania and the national business tax overview.
What Information the Annual Report Asks For
The Pennsylvania annual report is short, but it asks you to confirm several specific fields about your LLC. Expect to provide or verify the entity's exact registered name, its Department of State entity number, the jurisdiction where it was formed (Pennsylvania for a domestic LLC), the address of its registered office in Pennsylvania, the address of its principal office, and the name and title of at least one governor - for an LLC, a member or manager who directs the company. Because the report confirms the registered office, it doubles as the routine moment to correct that address if it has changed since your last filing; see Pennsylvania registered office requirements. None of these fields require financial statements or tax figures, because the annual report is an information filing to the Department of State, not a tax return to the Department of Revenue. Have the details ready before you log in so the $7 filing takes only a few minutes.
Your First Annual Report and Foreign LLCs
A newly formed Pennsylvania LLC generally files its first annual report in the calendar year after it registers, within the January 1 to September 30 window. If you form late in a year, you are not filing an annual report for that partial year; your obligation begins the next year. Newly formed entities should still calendar the September 30 deadline so the first report is not missed once it comes due. Foreign LLCs - companies formed in another state but registered to do business in Pennsylvania - are subject to the same annual report requirement, the same $7 fee, and the same September 30 deadline as domestic LLCs. A foreign LLC that lets its registration lapse without filing faces the same administrative-cancellation risk beginning with 2027 reports. Whether domestic or foreign, keeping the annual report current is a condition of remaining in good standing to transact business in Pennsylvania.
Penalties for Missing the Annual Report
Pennsylvania built a transition period into the new annual report requirement. For reports due in 2025 and 2026, the Department of State is not imposing administrative dissolution, termination, or cancellation for a missed filing - a grace period while filers adjust. Beginning with reports due in 2027, an association that fails to file its annual report becomes subject to administrative dissolution (or termination/cancellation) six months after the due date. For an LLC, that means missing the September 30, 2027 deadline could lead to administrative dissolution around March 2028. An administratively dissolved LLC loses the exclusive right to its name and must apply for reinstatement, so filing the $7 report on time is the simplest safeguard.
Building Your Compliance Calendar
To stay in good standing, a Pennsylvania LLC should track three recurring items: the September 30 annual report, federal and Pennsylvania income tax deadlines for pass-through income at the 3.07% rate, and any sales-tax or employer-withholding filing periods that apply to its activity. Because the annual report window opens January 1, many owners file early in the year alongside their tax preparation so it is not forgotten. Keeping the registered office current, filing the annual report, and paying taxes on time together keep the LLC active and penalty-free. When you eventually close the business, file a Certificate of Dissolution; see how to dissolve an LLC in Pennsylvania.
Frequently Asked Questions
Does a Pennsylvania LLC have to file an annual report?
Yes. Under Act 122 of 2022, most LLCs file a $7 annual report with the Department of State by September 30 each year. It replaced the former decennial report.
When is the Pennsylvania LLC annual report due?
For LLCs, the window runs January 1 to September 30 each year. Corporations file by June 30, and LPs, LLPs, and business trusts by December 31. The requirement began in 2025.
How much is the Pennsylvania annual report fee?
$7 for LLCs, business corporations, LPs, and LLPs. Nonprofit corporations and not-for-profit LPs or LLCs pay $0. File and pay online at file.dos.pa.gov.
What taxes does a Pennsylvania LLC pay?
By default, income passes through and members pay the flat 3.07% personal income tax. Pennsylvania eliminated the capital stock/franchise tax in 2016, so there is no LLC franchise tax; sales and employer taxes may apply.
What happens if I miss the Pennsylvania annual report deadline?
For 2025 and 2026 reports, no administrative dissolution applies. Beginning with 2027 reports, a missed filing leads to administrative dissolution six months after the September 30 due date.
Related
- Business tax (cluster hub)
- How to form an LLC in Pennsylvania
- Pennsylvania LLC cost and filing fees
- Pennsylvania registered office requirements
- How to dissolve an LLC in Pennsylvania
- Business licenses in Pennsylvania
- S-corp vs LLC
- How to get an EIN
Sources
- Pennsylvania Department of State - Annual Reports ($7 LLC fee; $0 nonprofit; LLC due September 30; corporations June 30; LPs/LLPs December 31; Act 122 of 2022; began 2025; 2025–2026 transition; 2027 administrative dissolution).
- Pennsylvania Department of State - Business Filing Services portal (file and pay the annual report).
- Pennsylvania Department of State - Pennsylvania Limited Liability Company (Bureau of Corporations and Charitable Organizations).
- Pennsylvania Department of Revenue - Personal Income Tax (flat 3.07% rate; pass-through treatment of LLCs, partnerships, and S corporations).
- Pennsylvania Department of Revenue - Capital Stock and Foreign Franchise Taxes (eliminated for tax years beginning in 2016).
- Pennsylvania Department of Revenue - Sales, Use and Hotel Occupancy Tax (6% state sales tax; registration required).
- Justia - 15 Pa.C.S. Chapter 88, Limited Liability Companies.
- Justia - 15 Pa.C.S. § 8821, Formation and Certificate of Organization.
- IRS - Limited Liability Company (LLC) (federal default classification: disregarded entity / partnership).
- IRS - S Corporations (election affecting pass-through reporting).
- Cornell Law School, Legal Information Institute - Pass-through taxation.
- Cornell Law School, Legal Information Institute - Limited Liability Company (LLC).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Pennsylvania Department of State and Pennsylvania Department of Revenue before acting.