Who should form an LLC in Pennsylvania?
Anyone who lives in Pennsylvania or runs their business from there. If you form in another state but operate in Pennsylvania, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in Pennsylvania, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in Pennsylvania. See what a registered agent is.
File the Certificate of Organization
Online through the Department of State's business filing system, or by mail with Form DSCB:15-8821, with the $125 fee. A registered office address in Pennsylvania, or a commercial registered office provider, is required.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does Pennsylvania require every year?
An annual report each year, $7, filed between January 1 and September 30, starting the year after formation. It replaced the decennial report from 2025. Reports due in 2025 and 2026 carry no dissolution penalty, but from reports due in 2027, an LLC that has not filed within six months after September 30 will be administratively dissolved, and its name released.
For deadlines, fees and late penalties in detail, see Pennsylvania LLC yearly filings.
What do the first two years cost?
| Item | Cost |
|---|---|
| Certificate of Organization | $125 |
| First annual report, by September 30 the following year | $7 |
What local taxes apply in Pennsylvania?
Most Pennsylvania municipalities and school districts levy an earned income tax, often around 1%, on wages and net business profits of residents, and some levy business privilege or mercantile taxes. Philadelphia has its own business income and receipts tax and a higher wage tax. Check the local taxes where the business operates.
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the Pennsylvania filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in Pennsylvania?
Yes. Pennsylvania has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a Pennsylvania street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What happens if you miss a required report?
The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.
Which Pennsylvania taxes apply to an LLC?
Owners pay Pennsylvania's flat personal income tax of 3.07% on their share of profit, plus local earned income taxes. The state sales tax is 6%, with an extra 1% in Allegheny County and 2% in Philadelphia; register with the Pennsylvania Department of Revenue if you sell taxable goods.
If you sell online, see Pennsylvania sales tax for online sellers.
Federally, a Pennsylvania LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your Pennsylvania LLC formed?
We file your Certificate of Organization, arrange the registered agent and EIN, and keep track of every Pennsylvania deadline for you.
Questions people ask
How much does it cost to form an LLC in Pennsylvania?
$125 for the Certificate of Organization.
Does a Pennsylvania LLC file an annual report?
Yes, since 2025: $7, filed between January 1 and September 30.
What happens if I miss the Pennsylvania annual report?
From reports due in 2027, the LLC is administratively dissolved six months after the deadline.
Do Pennsylvania LLC owners pay local taxes?
Often, through local earned income taxes and, in some places, business taxes.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Pennsylvania Department of State: Annual reports
- Pennsylvania Act 122 of 2022: annual reports and administrative dissolution
- Pennsylvania Department of Revenue
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State LLC formation
This guide is general information. It is not tax or legal advice for your situation.