Pennsylvania LLC Compliance 2026: $7 Annual Report + Deadlines
Quick Answer
Pennsylvania LLCs have low state compliance requirements: maintain a registered office, file the new $7 annual report (due between January 1 and September 30 each year under Act 122 of 2022, which replaced the old decennial report), and file annual state income tax returns (PA-20S/PA-65 for partnership-taxed LLCs; members file PA-40). The annual report is new as of 2025, so calendar it.
Key Takeaways
- NEW: $7 annual report due January 1–September 30 each year (Act 122 replaced the old decennial report)
- Maintain a registered office with a physical PA address
- File PA-20S/PA-65 partnership returns annually (if partnership-taxed LLC)
- Members pay 3.07% PA personal income tax on LLC income
- Enforcement: administrative dissolution for non-filing begins with the 2027 report (2025–2026 are a grace period)
- Still one of the lowest ongoing compliance costs in the US
| Item | Cost/Details | Notes |
|---|---|---|
| Annual Report | $7 | Every year (window Jan 1–Sept 30) |
| Missed Annual Report (2027+) | Admin. dissolution | 6 months after the deadline |
| LLC Dissolution (certificate) | $70 | To formally close |
| Registered Office (commercial) | $50–$300/year | Optional service |
Pennsylvania LLC Compliance Overview
Pennsylvania remains one of the easier states for ongoing LLC compliance, but the rules changed recently. Under Act 122 of 2022, the state replaced its old decennial (every-10-years) report with an annual report starting in 2025. For the full setup-and-maintenance picture, see our Pennsylvania LLC compliance hub. Your primary state-level compliance burden is now:
- File the $7 annual report every year (window January 1–September 30)
- Maintain a registered office with a current PA address
- File state income tax returns annually
- Update the Department of State if your address, members, or name changes
Annual Report Details
The annual report confirms that your LLC is still actively operating. It must be filed each year between January 1 and September 30, with a $7 fee. File online at file.dos.pa.gov.
The annual report includes:
- LLC name and principal office address
- Registered office address
- Names of at least one governor (member or manager)
- $7 filing fee
New cadence — don't miss it: Pennsylvania switched from a once-a-decade report to a yearly one in 2025. Set a recurring calendar reminder for the January–September window. Enforcement phases in: beginning with the 2027 report, failing to file can lead to administrative dissolution six months after the September 30 deadline.
Annual Tax Compliance in Pennsylvania
For Partnership-Taxed LLCs
- File PA-20S/PA-65 information return by April 15
- Issue PA Schedule RK-1 to each member showing their PA income
- No entity-level income tax for pass-through LLCs
For Single-Member LLCs (Sole Proprietor)
- Report LLC income on PA-40 Schedule C
- Pay 3.07% flat PA income tax on net income
Local Taxes
Many Pennsylvania municipalities impose a local earned income tax. Philadelphia (3.75% resident / 3.44% non-resident) and Pittsburgh (3%) are notable examples. Check your local municipality for applicable rates.
For a full breakdown of the $125 formation fee, the 3.07% rate, and every recurring cost, see Pennsylvania LLC Taxes & Fees 2026.
Maintaining Your Registered Office
Your LLC must always have a current Pennsylvania registered office address on file with the Department of State. This must be a physical Pennsylvania street address — the Department refuses any filing that lists only a PO box (15 Pa.C.S. § 135(c)(1)). If you do not have a physical location in the state, you can list a Commercial Registered Office Provider (CROP) instead. If you move or change your registered office, file an update promptly: a stale address means the state cannot deliver legal notices to your LLC. For who can serve and whether you can be your own, see Pennsylvania Registered Agent Requirements 2026.
Penalties for Non-Compliance
| Violation | Consequence |
|---|---|
| Missed annual report (2027 onward) | Administrative dissolution 6 months after the deadline |
| Missed annual report (2025–2026) | Transition grace period — no dissolution yet |
| Late PA income tax filing | 5% per month penalty, up to 25%; plus interest |
Dissolving a Pennsylvania LLC
- Vote to dissolve per your operating agreement
- Wind up affairs: pay all debts and distribute remaining assets
- File final PA-20S/PA-65 tax returns
- File a Certificate of Dissolution with the PA Department of State ($70 fee)
- Close all Pennsylvania business accounts and licenses
Frequently Asked Questions
When is Pennsylvania's annual report due?
Does Pennsylvania require annual tax filings for LLCs?
Is Pennsylvania still a low-cost state for ongoing LLC compliance?
Official Source
For the most up-to-date information, always verify requirements with the official Pennsylvania Secretary of State website:
https://www.dos.pa.govImportant Disclaimer
This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.
Related Pennsylvania LLC Articles
Complete Pennsylvania LLC Compliance Guide
View all Pennsylvania LLC requirements, fees, and deadlines in one place.
View PA State GuideOr compare Pennsylvania to every state on the annual report deadlines hub.