Forming an LLC in
Pennsylvania PA
Checked November 4, 2026 · How we score
Filing fee
$125
Articles of Organization
Annual fee
$7
per year, normalised
State income tax
3.07%
top rate
Cost rank
#19
of 51, first-year fees
Pennsylvania LLC costs
| Filing fee | $125 |
|---|---|
| Annual report / franchise fee | $7 Annual report: $7, due September 30 each year (required since 2025). |
| First-year state fees | $132 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 5 days |
Pennsylvania taxes for LLCs
| Personal income tax (top) | 3.07% Flat 3.07%; local earned income taxes of 1%–3.9% apply. |
|---|---|
| Corporate income tax | 6.99% 6.99% for 2026, scheduled to decline by 0.5 points a year to 4.99% by 2031. |
| State sales tax | 6% |
| Franchise / gross receipts | Corporate net income tax; local earned income tax applies. Pennsylvania has no franchise tax on LLCs. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Pennsylvania
- Flat 3.07% income tax
- Cheap $7 annual report
- Falling corporate rate
Watch out for
- $125 filing fee
- Local earned income taxes
Best for: Pennsylvania-based businesses · Founders in the Philadelphia and Pittsburgh areas
Pennsylvania LLC: common questions
How much does an LLC cost in Pennsylvania?
Filing the Articles of Organization in Pennsylvania costs $125. After that, expect $7 a year for the annual report. Annual report: $7, due September 30 each year (required since 2025). A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Pennsylvania?
Yes. Pennsylvania requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in Pennsylvania?
Yes. Pennsylvania does not require US citizenship, residency or an SSN to own an LLC; you need a Pennsylvania registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Pennsylvania publishes, since member or manager names may appear in public filings.
Does Pennsylvania have a state income tax?
Yes. Flat 3.07%; local earned income taxes of 1%–3.9% apply. LLC profits normally pass through to the owners' personal returns. Corporate income tax: 6.99% for 2026, scheduled to decline by 0.5 points a year to 4.99% by 2031.
Does Pennsylvania require an annual report for LLCs?
Yes. Beginning in 2025, Pennsylvania requires LLCs to file an annual report by September 30 for a $7 fee. Missing it can lead to administrative dissolution.
Sources
Pennsylvania Secretary of State business filings
- Pennsylvania Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.