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City of Philadelphia

Tax Rates

The following lists all individual and business tax rates currently in effect. For all rates, including previous years, download the tax rate schedule (1952 - 2014).
Amusement
5% of admission charge
Business Income & Receipts
1.415 mills on gross receipts
6.41% on taxable net income
Earnings
July 1, 2015 - June 30, 2016:
3.9102% (Resident)
3.4828% (Non-Resident)

Effective July 1, 2016:
3.9004% (Resident)
3.4741% (Non-Resident)


Hotel
8.5% on amount received for rental of rooms
Liquor
10% on every retail sale of liquor or malt and brewed beverage 
Mechanical Amusement Device
$100 per device, per year
Net Profits
Tax Year 2015:
3.9102% (Resident)
3.4828% (Non-Resident)

Effective July 1, 2016:
3.9004% (Resident)
3.4741% (Non-Resident)


Outdoor Advertising
7% of the purchase price
Parking
Effective July 1, 2015:
22.5% of gross receipts from all parking transactions

Real Estate
Tax Year 2016:
.6317% (City) + .7681% (School) = 1.3998% (Total)

Realty Transfer
Effective January 1, 2017
3.1% (City) + 1% (Commonwealth of PA) = 4.1% (Total)

Current rate:
3% (City) + 1% (Commonwealth of PA) = 4% (Total)


Sales and Use
2.00% (City) + 6.00% (Commonwealth of PA) = 8.00% (Total)
School Income
2016:
3.9004% on unearned income for 2016

2015:
3.9102% on unearned income for 2015
Tobacco Tax
$0.036 for individually rolled items, like cigars
$0.36 per pack of rolling papers
$0.36 per ounce of all other tobacco and tobacco-related items
Use and Occupancy
Effective July 1, 2015:
1.21% with a $2,000 annual tax exemption 
Valet Parking
22.5% of gross receipts
Vehicle Rental
2% on amount received for renting a vehicle
Wage

July 1, 2015 - June 30, 2016:
3.9102% (Resident)
3.4828% (Non-Resident)

Effective July 1, 2016:
3.9004% (Resident)
3.4741% (Non-Resident)

Events and Due Dates

  • Oct 15, 2016
    Monthly Wage, Amusement, Hotel, Outdoor Advertising, Parking, Valet Parking, Vehicle Rental Taxes Due
  • Oct 25, 2016
    Monthly Use and Occupancy Tax Due
  • Oct 25, 2016
    Monthly Liquor Tax Due
  • Nov 15, 2016
    Monthly Wage, Amusement, Hotel, Outdoor Advertising, Parking, Valet Parking, Vehicle Rental Taxes Due