Pennsylvania's compliance structure is unusual in two ways: first, it requires a decennial (every 10 years) filing rather than an annual report; second, its corporate net income tax was historically among the highest in the country, though reforms are bringing it down. Understanding both is essential for Pennsylvania-registered entities.

Pennsylvania Decennial Filing

Under 15 Pa. C.S. § 311, every Pennsylvania domestic and foreign entity must file a Decennial Report with the Department of State once every 10 years, in years ending in "1" (e.g., 2021, 2031). The report must be filed between January 1 and December 31 of that year. The fee is $70.

Entities that fail to file a Decennial Report are administratively dissolved. This is one of the easiest compliance filings to miss precisely because it is so infrequent — entities formed in 2015 may have no institutional memory of the requirement by 2031. Reinstatement after dissolution requires a $70 fee plus all delinquent amounts and any required notices.

Pennsylvania does not require annual reports for most entities in the years between decennial filings, though changes to officer/director information, registered office, or registered agent must be reported as they occur.

Corporate Net Income Tax

Pennsylvania imposes a Corporate Net Income Tax (CNIT) under 72 P.S. § 7401. The CNIT rate has been decreasing from 9.99% (2022) toward a target of 4.99% by 2031 under Act 53 of 2022:

The CNIT return (Form RCT-101) is due by the 30th day after the federal return due date — typically May 15 for calendar-year C-corporations. Pennsylvania requires mandatory electronic filing for most corporations. Pennsylvania does not follow federal bonus depreciation, which can create significant differences in PA vs. federal taxable income.

Pennsylvania Capital Stock and Foreign Franchise Tax

Pennsylvania has been phasing out its capital stock tax, which was fully eliminated as of January 1, 2016. However, foreign corporations still pay a foreign franchise tax under certain circumstances — confirm with a Pennsylvania tax professional for entities registered before 2016.

Pennsylvania Sales Tax

Pennsylvania imposes a 6% state sales tax under 72 P.S. § 7202, plus a 2% additional tax in Philadelphia (8% combined) and a 1% additional tax in Allegheny County (7% combined). Economic nexus applies for remote sellers at $100,000 / 200 transactions.

Key Deadlines

How Compliance Singularity Handles Pennsylvania

Compliance Singularity tracks your Pennsylvania decennial filing obligation and queues the $70 filing automatically in the appropriate year — the system does not forget 10-year obligations even when users or staff turns over. CNIT obligations are tracked against your accounting data and the annual rate changes are automatically incorporated into estimated tax calculations.