Pennsylvania LLC Cost: $125 Filing + Decennial Report (2026)

Forming an LLC in Pennsylvania costs $125 to file the Certificate of Organization. Pennsylvania is the only state with a decennial report — $70 every 10 years (years ending in 1: 2031, 2041). No annual report. The Capital Stock Tax / Foreign Franchise Tax was phased out in 2016. Five-year average cost: $160. Watch for Philadelphia’s BIRT (Business Income & Receipts Tax) and other municipal-level taxes — they meaningfully change the math for Philly-based LLCs.

Reviewed by Soft Crown Editorial Team — fact-checked against primary government sources • Last updated 2026-04-25 • 5 primary government sources cited

TL;DR

Pennsylvania LLCs file a Certificate of Organization with the Pennsylvania Department of State for $125. There is no annual report — instead, PA uses a unique decennial report cycle: every 10 years (years ending in 1, so next due 2031), each LLC files a $70 report to confirm it’s still active. PA’s Capital Stock Tax and Foreign Franchise Tax for LLCs were phased out by 2016. State personal income tax is 3.07% flat (2026). Philadelphia and several other municipalities impose local business privilege taxes on top of state-level — a $400K Philly LLC owes BIRT at 1.415% gross + 5.81% net income, dwarfing the $125 state filing fee.

Pennsylvania LLC cost breakdown (2026)

Line item	Cost	Source
Certificate of Organization	$125	dos.pa.gov
Decennial Report (every 10 years, years ending in 1)	$70	dos.pa.gov
Annual Report	$0 (not required)	dos.pa.gov
Capital Stock / Foreign Franchise Tax	$0 (phased out 2016)	revenue.pa.gov
Philadelphia BIRT (Philly-only)	1.415% gross + 5.81% net	phila.gov/revenue
Expedite filing (3-hour)	+$1,000	dos.pa.gov
Expedite filing (next-day)	+$300	dos.pa.gov
Expedite filing (same-day)	+$100	dos.pa.gov
Year 1 total (no add-ons)	$125
Annualized ongoing average	$7	($70 / 10)
5-year total	$160	(filing + 5 yrs of decennial amortization)

All figures verified 2026-04-25 from primary Pennsylvania state sources.

Why Pennsylvania’s decennial cycle is unique

Pennsylvania is the only state with a 10-year reporting cycle. Most states require annual or biennial reports; PA’s once-per-decade cycle is a holdover from the original Pennsylvania Business Corporation Law and predates most modern reporting requirements.

The decennial fires in years ending in 1: 2021, 2031, 2041. An LLC formed today (2026) won’t file its first decennial until 2031. The fee is $70.

The trade-off: there’s no recurring oversight from the state. An LLC could be administratively dissolved if the decennial is missed by 2 years (years 11-12 after a missed report), but the warning system is far more lax than annual-report states. PA founders who form, register, then forget the LLC entirely often don’t trigger any state-level consequence for years.

Filing steps (DIY, no service)

1. Pick a name — search availability via the Pennsylvania Business Filing Services portal. Names must include “Company,” “Limited,” or an LLC designator like “LLC” or “L.L.C.”
2. Designate a registered office (PA’s term — functionally a registered agent) — must have a Pennsylvania street address.
3. File Certificate of Organization — $125 fee. File online via Business Filing Services or by mail to PA Department of State, Bureau of Corporations and Charitable Organizations, PO Box 8722, Harrisburg, PA 17105.
4. Publish notice — PA requires LLCs to advertise the formation in 2 newspapers in the formation county (one for general circulation, one legal). Cost: $50-$200 depending on county. Note: this is not the same as the NY publication requirement and is much cheaper.
5. Get a federal EIN — free at irs.gov.
6. Draft an operating agreement — not required by Pennsylvania law but recommended.
7. Register with PA Department of Revenue — sales tax permit (free) if selling tangible goods, employer withholding if hiring.
8. If in Philadelphia — register for BIRT, City Wage Tax, and other Philly-specific filings. Significantly increases compliance load.
9. File FinCEN BOI report — within 30 days of formation. Free at fincen.gov/boi.
10. Calendar the decennial — next decennial fires in 2031 for any LLC formed before then.

Standard online filings via the Business Filing Services portal are processed within 7-10 business days. Expedite is exceptionally expensive: $1,000 for 3-hour, $300 next-day, $100 same-day (filed by 10am).

Page-unique facts

• Pennsylvania’s decennial cycle is unique in the US. No other state has a 10-year reporting requirement.
• Pennsylvania has a publication requirement but it’s modest ($50-$200) compared to NY’s $1,500+. Often overlooked because it’s enforced inconsistently.
• The Capital Stock Tax was fully phased out by 2016. Pre-2016, PA imposed a sliding tax on corporate net worth (up to $300,000+/yr). LLCs filing as partnerships were always exempt; corporations and corporate-electing LLCs had decades of CST exposure.
• Philadelphia’s BIRT tax dramatically changes the math. A $400K-revenue Philly LLC owes 1.415% × $400K + 5.81% × net income. Easily $5,000-$15,000/yr in BIRT alone, dwarfing the $125 state filing.
• PA personal income tax is a flat 3.07% — among the lowest flat rates in the country.

Frequently asked questions

What is Pennsylvania’s Decennial Report?

PA requires LLCs to file a single report every 10 years (years ending in 1) to confirm the LLC is still active. Cost: $70. Pennsylvania is unique in this — most states require annual or biennial reports. The next decennial fires in 2031. An LLC formed in 2026 has zero state SOS filing requirements between 2026 and 2031. Source: dos.pa.gov, verified 2026-04-25.

Does Pennsylvania still have a Capital Stock Tax?

No. PA’s Capital Stock Tax / Foreign Franchise Tax was phased out by 2016. LLCs filing as partnerships were always exempt; corporations and corporate-electing LLCs had decades of CST exposure pre-2016. Today, LLCs in Pennsylvania pay only the $125 formation fee + $70 once-per-decade decennial. Source: revenue.pa.gov.

Are there local taxes for PA LLCs?

Yes — significantly. Philadelphia BIRT (Business Income & Receipts Tax) at 1.415% gross receipts + 5.81% net income. Pittsburgh has the Local Services Tax. Many smaller municipalities impose business privilege taxes (typically 0.5-1.0% of gross receipts). Verify with your locality’s revenue office. Source: phila.gov/revenue.

Does Pennsylvania require LLC publication?

Yes — but it’s modest compared to NY’s. PA requires LLCs to advertise formation in 2 newspapers in the formation county (one general circulation, one legal). Cost: $50-$200 depending on county. The requirement is in the PA LLC statute but enforcement has been historically inconsistent. Many founders skip it without consequence; doing so is technically a compliance miss. Source: dos.pa.gov.

When is my Pennsylvania LLC’s first decennial report actually due?

Pennsylvania’s decennial cycle fires in years ending in 1 — so 2031, 2041, 2051. An LLC formed in 2026 has zero state SOS filings between formation and 2031 (a five-year gap). The decennial fee is $70, filed via the Pennsylvania Business Filing Services portal. Critically, Pennsylvania does NOT send reminder mail for the decennial; the burden is entirely on the LLC to remember a once-per-decade deadline that arrives every year ending in 1. LLCs that miss a decennial enter “delinquent” status and may be administratively dissolved after a 60-day grace period, requiring reinstatement filing plus all back-due decennials. The SBA local assistance directory lists Pennsylvania SBDC offices that maintain decennial reminder services.

How does Philadelphia’s BIRT actually work for a small Philly LLC?

Philadelphia’s Business Income & Receipts Tax (BIRT) is a two-part city tax that applies to any LLC operating in Philadelphia: 1.415% on gross receipts (the receipts portion) PLUS 5.81% on net income (the income portion), with the receipts portion phased in based on a Philadelphia activity factor. A Philadelphia-based service LLC with $400,000 gross receipts and $80,000 net profit owes roughly $5,660 (1.415% × $400K) + $4,648 (5.81% × $80K) = $10,308/year in BIRT alone, dwarfing the $125 PA state filing fee. Philly also imposes a separate Net Profits Tax on owners. The IRS allows BIRT as a federal SALT deduction. See IRS Pennsylvania Small Business Resources and IRS Publication 3402.

State quirk: the once-per-decade decennial cycle

Pennsylvania is the only US state with a decennial reporting requirement — every LLC files a $70 report once every ten years (years ending in 1: 2021, 2031, 2041), confirming the entity is still active. The cycle is a holdover from the original Pennsylvania Business Corporation Law (1933) and predates most modern annual-report regimes. PA also phased out the Capital Stock Tax / Foreign Franchise Tax in 2016 after a decade-long sunset, eliminating what had been one of the most punishing state-level entity taxes in the country. The trade-off Pennsylvania residents accept is a robust set of municipal-level taxes: Philadelphia BIRT (1.415% gross + 5.81% net), Pittsburgh’s Local Services Tax, and dozens of smaller township business privilege taxes. The decennial is unusually easy to forget because the state sends no reminder — many LLCs miss the 2031 firing entirely.

Common mistake in Pennsylvania

The most common Pennsylvania LLC mistake is operating in Philadelphia without registering for Business Income & Receipts Tax (BIRT) at the city level. Founders pay the $125 PA state filing, file the decennial in 2031, and assume they’re compliant — then discover at tax time that Philadelphia has been accruing BIRT plus penalties on every dollar of Philly-source revenue since formation. Reinstatement BIRT plus interest can run thousands.

Sources

1. Pennsylvania Department of State Business Charities — last verified 2026-04-25
2. Pennsylvania Business Filing Services — last verified 2026-04-25
3. Pennsylvania Department of Revenue — last verified 2026-04-25
4. Philadelphia Department of Revenue (BIRT) — last verified 2026-04-25
5. Pennsylvania LLC Act (15 Pa.C.S. § 8810) — last verified 2026-04-25
6. IRS Pennsylvania Small Business and Self-Employed Resources — last verified 2026-04-25
7. SBA Local Assistance Directory (Pennsylvania SBDCs) — last verified 2026-04-25

About the author

Aissam Baidi is the founder and researcher behind llcformationcost.com. He verifies Pennsylvania LLC fees directly from dos.pa.gov on a quarterly cycle. Connect on LinkedIn.

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Not legal advice. Estimates based on publicly available data from each state’s Secretary of State office. Consult a licensed attorney in your jurisdiction.