Pennsylvania

Corporate income tax

Corporate Net Income Tax (CNIT). The RCT-101, PA Corporate Net Income Tax Report, is due on or before the 15th day of the month following the due date of the federal return, for both calendar- and fiscal-year filers (i.e., 30 days after the federal due date). Rate phase-down: 8.99% (2023), 8.49% (2024), 7.99% (2025), 7.49% (2026), 6.99% (2027), 6.49% (2028), 5.99% (2029), 5.49% (2030), 4.99% (2031 and after). Quarterly estimated CNIT payments due the 15th day of the 3rd, 6th, 9th and 12th months (Mar 16, Jun 15, Sep 15, Dec 15 in 2026 for calendar-year filers).

Extension. A corporation granted a federal extension is automatically granted an extension to file RCT-101...

Partnerships and S corporations

No entity-level income tax on partnerships or PA S corporations generally: owners include their shares on their PA personal income tax returns (3.07%). PA S corporations are subject to CNIT only to the extent of built-in gains; REV-976 allows an election NOT to be taxed as a PA S corporation. Partnerships/LLCs with nonresident individual, estate or trust owners must withhold and pay PA personal income tax on the owners' expected share of PA-source income (quarterly installments; final payment due with the PA-20S/PA-65). PA-65 Corp (Directory of Corporate Partners) is due the same date and has no extension. Pennsylvania had NOT enacted an elective pass-through entity (SALT-cap workaround) tax as of a January 14, 2025 Senate co-sponsorship memo proposing one.

Sales, use and hotel occupancy tax

Due date. Returns and payments are due the 20th day of the month following the end of the reporting period (monthly: 20th of the following month; quarterly: 20th of the month after quarter end; semi-annual: August 20 for January-June and February 20 for July-December). If the 20th falls on a weekend or holiday, due the next business day.

Filing frequency. Assigned by the Department based on actual tax liability: monthly if liability is greater than $600 per quarter but less than $25,000; quarterly if less than $600 per quarter but greater than $300 annually; semi-annual if $300 or less annually; monthly with prepayment (AST) if third-quarter prior-year liability is $25,000 or more. (REV-717 rev. 02-26 wording.)

Thresholds. Monthly: > $600/quarter and < $25,000; Quarterly: < $600/quarter and > $300/year; Semi-annual: <= $300/year; AST Level 1: $25,000 to < $100,000 for the 3rd calendar quarter of the preceding year; AST Level 2: $100,000 or more for that quarter. Electronic payment required at the $1,000 payment threshold.

Prepayments. Accelerated Sales Tax (AST): licensees whose actual liability for the third calendar quarter of the preceding year was $25,000 or more must remit a prepayment by the 20th of the CURRENT month, separate from the prior month's return/payment due the 20th of the following month. AST Level 1 ($25,000 to < $100,000): 50% of the tax liability for the same month of the preceding year OR at least 50% of the actual liability for the current month. AST Level 2 ($100,000 or more): 50% of the tax liability for the same month of the preceding year (no alternative).

Notes

CNIT rate is 7.49% for tax years beginning in 2026 (7.99% in 2025), continuing to 4.99% in 2031. NOL deduction cap rises from 40% (2024-2025) to 50% (2026) and up to 80% by 2029; Act 45 of November 2025 decoupled PA from several federal OBBBA provisions. The annual report is a Department of State filing, not a Department of Revenue filing, and was not researched.