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.
Payment Options
How can I pay my Philadelphia Taxes?
The City of Philadelphia accepts tax payments online, by mail, or in-person. We accept:
Check or Money Order
- Accepted for all tax types
- Make checks payable to “City of Philadelphia”
- Returned checks will be subject to a fee, in addition to interest and penalties for late payment.
- Click here for the list of mailing addresses. The mailing address is different for each tax type. Be sure to enclose your
payment coupon with check or money order. If you do not have a payment coupon, you can print a coupon
from our website here. Please write your account number on the check or money order.
- Can be paid in-person at the Municipal Services Building, Northeast Satellite Office, and North Philadelphia Satellite
Office. Click here for address and hours.
Credit Card
- Accepted for Business Income and Receipts Tax, Net Profits Tax, School Income Tax, and Annual Wage Tax Reconciliation online here.
- Accepted for the Real Estate Tax online here or by calling 1- 877-309-3710.
- Credit card payments are subject to a 2.49% processing fee.
- Cashiers at the Center City, Northeast, and North Philadelphia Offices cannot accept credit card payments.
E-Check
- Accepted for Business Income and Receipts Tax, Net Profits Tax, School Income Tax, and Annual Wage Tax Reconciliation online here.
- 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.
Electronic Funds Transfer
- Accepted for all tax types.
- Transfer payment directly from your bank account. There is no processing fee – it’s free!
- Requires application before first payment.
- There are 2 options:
ACH Debit: To allow the City to debit your account, complete this application. Payments can be initiated via
a touch-tone or operator assisted phone call.
ACH Credit: To allow your bank to credit the City’s account, complete this application. You will need to
contact your bank to direct them to debit your bank account and credit the City of Philadelphia's bank account.
EFT payments are not accepted on-line. For more information about the EFT options, click here.
Cash
- Accepted for all tax types.
- A payment coupon is required. You can print a payment coupon here.
- Only accepted at the Municipal Services Building:
1401 J.F.K. Boulevard
Cashiering - Public Services Concourse
Philadelphia, PA 19102
8:00 am to 5:30 pm - Monday through Friday
What if I cannot pay in full?
If you are unable to pay your tax bill in full:
- Immediately contact us so we can help you meet your tax obligations with a payment plan.
- File your tax return anyway, if one is required
- Pay what you can
The Department of Revenue normally requires a down payment of 25% with the balance to be paid in 12 equal monthly installments.
The Department does have a special payment plan available for Real Estate Taxes. If we do not hear from you, we must assume that you refuse to pay, and we must carry out our responsibility to enforce collection of your tax obligation.
What happens if I refuse to pay or don’t make a payment arrangement with the City?
You will be charged interest and penalties for late payments, as well as face a $5,000 fine for failure to file required tax returns.
The City will attempt to contact you to provide you with the opportunity to pay voluntarily. If you do not cooperate, the
City can take more aggressive actions, including:
- Referring your account to a collection agency.
- Seizing your real estate and other property.
- Revoking or denying business licenses.
- Seeking criminal prosecution that can result in up to 7 years in jail.