City of Philadelphia | Revenue Department

Search Subject By Letter

Effective May 1, 2012, Council Bill 110758 renames the Business Privilege Tax the "Business Income and Receipts Tax" and the Business Privilege License the "Commercial Activity License". This change will not be reflected on the actual Business Income and Receipts Tax forms until next tax season.

Where To File

Note: The deadline of any city annual tax returns or payments customarily due on the 15th of April - Business Income and Receipts Tax, Net Profits Tax, School Income Tax and Earnings Tax, annual reconciliation have been automatically extended to April 17, 2012. Note that the extension of the due date does not impact other monthly taxes due on the 15th of each month. The City allows this extension to make it easier for taxpayers by making the federal and the city taxes due on the same day.

Note: Effective January 1, 2011, the City of Philadelphia Revenue Department no longer provide assistance in the preparation of Business and Individual tax returns. Taxpayers can prepare the returns themselves filing on-line at www.phila.gov/revenue or mail a hard copy of the returns into the Revenue Department. Taxpayer’s may also seek the assistance of a tax professional.

Tax Changes

Real Estate Tax Rate

Effective January 1, 2012, the Real Estate Tax rate will increased from 9.082% to 9.432%. The Real Estate Tax rate is 4.123% (CITY) + 5.309% (SCHOOL) = 9.432% (TOTAL). To determine your tax due amount take the total rate times your assessment. Please refer to
the Board of Revision of Taxes website at brtweb.phila.gov to find your assessed value.

Tobacco Tax

This spring, the Philadelphia City Council introduced and passed legislation creating the Tobacco and Tobacco-related Products Tax. On June 1, 2010, the bill was signed by Mayor Michael A. Nutter and the tax will be in effect starting July 1, 2010.

Philadelphia Local Sales and Use Tax

Effective Oct. 8, 2009, the City of Philadelphia is increasing its local sales and use tax rate from 1 percent to 2 percent, except for the Philadelphia local hotel occupancy tax which will remain at 1 percent.

Wage Tax Rate

The Philadelphia Wage/Earnings Tax rate for taxable compensation paid from January 1, 2012 through June 30, 2012 is as follows:

Residents of Philadelphia 3.928% (.03928)

Non-Residents 3.4985% (.034985)

Please note: If you received pre-printed Wage Tax coupons, you must use the postage paid envelope (PO Box 1393) enclosed in your tax packet. All others should use PO Box 1529. Click here for a list of where to file your taxes.

Hotel Tax Increase

The Hotel Tax increased to 8.2% on hotel rooms as of January 1, 2009 to provide additional funding for tourism promotion and marketing.

Parking Tax Increase

City Council Bill #080160 increases the Parking Tax rate from 15% to 20% effective July 1, 2008. The new rates should be withheld on
all transactions beginning July 1, 2008.

Questions about these increases should be directed to our Technical Staff at 215 686-6434 or send an email to revenue@phila.gov

Payment Coupons

Click here to print a scannable payment coupon for multiple tax types, years and periods. Submit to our office along with your check to the address listed on the coupon. You will need your Philadelphia Tax Account Number, Social Security Number (SSN), Employer Identification Number (EIN) or Real Estate Tax Number (BRT).

Credit Card Payments

After registering for an account number via "Online Services", you can pay the $300 Commercial Activity License fee with your credit card. A user fee of $5.95 will be added to the amount due when paying by credit card. The Business Privilege Tax Annual License cannot be obtained via Online Services. The Annual License application must be downloaded from our website and submitted
along with your check in the mail.

The 2009 through 2011 Business Income and Receipts Tax long and the 2006 through 2011 Business Income and Receipts Tax-EZ, Net Profit Tax, School Income Tax and Wage Reconciliation can be filed and paid via our "Online Services" can now be paid by American Express, Discover, MasterCard or VISA credit cards. A convenience fee of 2.49% will be added to credit card payments. If you are paying by credit card, you will need to pay for each tax return separately. You are not required to submit copies of federal tax returns for BPT-EZ and NPT returns filed online.

You can use your American Express, Discover, MasterCard or VISA credit card to pay Real Estate Tax balances. On this site, go to "Real Estate Tax Information" or you may call 877-309-3710 to pay by telephone. A user fee of 2.49% will be charged in addition to the amount of tax paid. You will know the user fee prior to entering your credit card information. A credit card payment may take up to 3 days to post to your credit card account and up to 7 days to post to your Real Estate Tax account. If you experience any problems with this system, please contact customer service at 1-800-487-4567.

E-Check

Accepted for Business Privilege Tax, Net Profits Tax, School Income Tax, and Annual Wage Tax Reconilciation online here. Also accepted for the Real Estate Tax online here. E-Check payments are subject to a $1.50 processing fee for transactions up to $10,000 and a $12.00 processing fee for transactions greater than $10,000.