Pennsylvania LLC annual report and yearly fees: what is due and when

What does a Pennsylvania LLC have to file each year?

For forming the LLC in the first place, see how to form an LLC in Pennsylvania.

When is it due?

Between January 1 and September 30 each year, starting the calendar year after formation: an LLC formed in 2026 files its first report by September 30, 2027. The same window applies to every LLC. Corporations file by June 30, so check the entity type.

How much does it cost?

$7 a year for a for-profit LLC, one of the lowest annual fees in the country. There is no separate late fee, but the dissolution rule for reports due from 2027 makes filing on time important.

How do you file it?

1. Go to Business Filing Services

   The Department of State's online system.

2. Find the LLC

   By name or entity number.

3. Confirm or update details

   Registered office and principal office address and the governing person.

4. Pay $7 by September 30

   And keep the confirmation.

What information do you need?

The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Pennsylvania entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.

What happens if you file late or not at all?

Reports due in 2025 and 2026 fall in a transition period with no dissolution penalty. From reports due in 2027, an LLC that has not filed within six months after its September 30 deadline is administratively dissolved, and its name becomes available to others. An LLC that misses the September 30, 2027 deadline would therefore be dissolved around the end of March 2028.

How do you restore a dissolved LLC?

A dissolved Pennsylvania LLC will be able to reinstate by filing for reinstatement with a fee and every missed annual report with its fee; published figures indicate a modest reinstatement fee plus a per-report charge. Because the process is new, confirm the current requirements with the Department of State. See reinstating a dissolved LLC.

What else does a Pennsylvania LLC pay each year?

Owners pay Pennsylvania's flat 3.07% income tax on their share of profit, plus local earned income taxes in most municipalities. Philadelphia has its own business income and receipts tax. LLCs selling taxable goods file sales tax returns, and employers withhold state and local taxes.

What does a typical year look like?

Is anything different for foreign owners?

No. A Pennsylvania LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.

How do you avoid missing it?

Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Pennsylvania Department of State, and you can always file directly. See business tax deadlines.

This guide is general information. It is not tax or legal advice for your situation.