PA

Pennsylvania LLC Fees, Annual Report & Penalties (2026)

Formation, deadlines & compliance for Pennsylvania LLCs

Under Act 122 of 2022, Pennsylvania now requires LLCs to file an annual report — a $7 filing due each year between January 1 and September 30 (the old decennial / every-10-years report was repealed; the first annual reports were due in 2025). Compliance stays cheap, but it is now an every-year obligation rather than once a decade.

DR
Daniel Reyes, CPA
CPA · Small Business Compliance Specialist
Last updated:
$125
Formation Fee
$7
Annual Report
$250
Foreign LLC Fee
No
Franchise Tax

Quick Navigation

1Pennsylvania LLC Formation

To form an LLC in Pennsylvania, you'll need to file Articles of Organization with the Pennsylvania Secretary of State.

Formation Details

  • Filing Fee: $125
  • Processing Time: Online: 1-3 business days; Mail: 2-3 weeks
  • Official Website: https://www.dos.pa.gov

2Annual Report Requirements

Pennsylvania requires LLCs to file a annual report to maintain good standing with the state.

Annual Report Details

  • Filing Fee: $7
  • Due Date: Annual — filing window January 1 to September 30 each year (Act 122 of 2022; first annual reports due 2025)
  • Frequency: Annually

Comparing deadlines across states? See every state's annual (or biennial) report due date, fee, and late penalty in one place on our annual report deadlines hub.

3Registered Agent Requirements

Pennsylvania requires all LLCs to maintain a registered agent.

Can You Be Your Own Registered Agent?

Yes, you can serve as your own registered agent in Pennsylvania.

Requirements: Pennsylvania calls this a 'registered office' rather than a registered agent. The LLC must maintain a registered office address in Pennsylvania (physical street address, not a PO Box). An individual or business entity may serve as the registered agent.

4Foreign LLC Registration

If your LLC was formed in another state but you want to do business in Pennsylvania, you'll need to register as a foreign LLC.

Foreign LLC Registration

  • Registration Fee: $250
  • Requirements: File the Foreign Registration Statement (DSCB:15-412) accompanied by a docketing statement (DSCB:15-134A) and maintain a registered office in Pennsylvania. Pennsylvania does not issue a 'Certificate of Authority' and does not require a home-state certificate of good standing/subsistence to register.

5Pennsylvania LLC Taxes

Pennsylvania's Corporate Net Income Tax is 7.49% for tax year 2026 under the Act 53 of 2022 phase-down (stepping down annually to 4.99% by 2031; the 9.99% rate was pre-2023). LLCs taxed as pass-through entities are not subject to this tax; members pay personal income tax at 3.07% on their share of LLC income.

6Penalties for Non-Compliance

Late Filing Penalties

No monetary late fee for a missed annual report. Enforcement phases in: beginning with annual reports due in 2027, an LLC that fails to file becomes subject to administrative dissolution six months after the September 30 due date. Reports due in 2025 and 2026 fall in a transition grace period (no dissolution yet). Confirm current status with the PA Department of State.

Administrative Dissolution Risk

Starting with the 2027 annual report, failure to file leads to administrative dissolution six months after the deadline; a dissolved LLC must file for reinstatement to restore good standing. During the 2025–2026 transition, non-filing does not yet trigger dissolution.

Key Considerations for Pennsylvania LLCs

  • NEW under Act 122: an annual report ($7) is now required every year, due January 1–September 30 (replaced the old decennial report)
  • Administrative-dissolution enforcement for non-filing begins with the 2027 report; 2025–2026 are a transition grace period
  • Members pay 3.07% flat personal income tax on LLC income
  • No franchise tax or state-level business privilege tax for LLCs
  • Philadelphia and Pittsburgh impose local taxes that may apply to LLC operations
  • Foreign LLC registration fee is $250 — higher than domestic formation

Important 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.

Pennsylvania LLC Compliance Guides

Pennsylvania LLC Taxes & Fees 2026

Formation cost, state/franchise tax, and the yearly fees a Pennsylvania LLC owes.

Pennsylvania LLC Annual Report & Compliance

Deadlines, fees, and filing steps to keep your Pennsylvania LLC in good standing.

Pennsylvania Registered Agent Requirements

Who can serve, the physical-address rule, and what a Pennsylvania agent costs.

Can I Be My Own Registered Agent in Pennsylvania?

The rules — and trade-offs — for acting as your own Pennsylvania registered agent.

Pennsylvania LLC Late Filing Penalties

What you owe — and how to fix it — if you file a Pennsylvania report late.

Pennsylvania Foreign LLC Registration

How to register an out-of-state LLC to legally do business in Pennsylvania.

Official Resources

For the most up-to-date information, always check the official Pennsylvania Secretary of State website:

https://www.dos.pa.gov