Tax Rate History | Department of Revenue

A summary schedule of City of Philadelphia tax rates since 1952.

City and School District of Philadelphia (Revised April 22, 2025)

Amusement Tax

Years	Rates
1952 – 1956	10.00% of admission charges
1957 – June 30, 1988	5.00% of admission charges
July 1, 1988	7.33% of admission charges
July 1, 1989 and subsequent years	5.00% of admission charges

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Bowling Alley Tax

Years	Rates
1952 – 1992	Annual tax of $25 for each alley
1993 and subsequent years	Repealed

Business Income and Receipts Tax

Years	Rates
1985	3.050 mills on gross receipts and 3.70% on taxable net income
1986 – 1988	3.900 mills on gross receipts and 4.35% on taxable net income
1989 – 1995	3.250 mills on gross receipts and 6.50% on taxable net income
1996	3.000 mills on gross receipts and 6.50% on taxable net income
1997	2.950 mills on gross receipts and 6.50% on taxable net income
1998	2.875 mills on gross receipts and 6.50% on taxable net income
1999	2.775 mills on gross receipts and 6.50% on taxable net income
2000	2.650 mills on gross receipts and 6.50% on taxable net income
2001	2.525 mills on gross receipts and 6.50% on taxable net income
2002	2.400 mills on gross receipts and 6.50% on taxable net income
2003	2.300 mills on gross receipts and 6.50% on taxable net income
2004	2.100 mills on gross receipts and 6.50% on taxable net income
2005	1.900 mills on gross receipts and 6.50% on taxable net income
2006	1.665 mills on gross receipts and 6.50% on taxable net income
2007	1.54 mills on gross receipts and 6.50% on taxable net income
2008 – 2013	1.415 mills on gross receipts and 6.45% on taxable net income
2014	1.415 mills on gross receipts and 6.43% on taxable net income
2015	1.415 mills on gross receipts and 6.41% on taxable net income
2016	1.415 mills on gross receipts and 6.39% on taxable net income
2017	1.415 mills on gross receipts and 6.35% on taxable net income
2018	1.415 mills on gross receipts and 6.30% on taxable net income
2019	1.415 mills on gross receipts and 6.25% on taxable net income
2020 – 2021	1.415 mills on gross receipts and 6.20% on taxable net income
2022	1.415 mills on gross receipts and 5.99% on taxable net income
2023 and subsequent years	1.415 mills on gross receipts and 5.81% on taxable net income

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Commercial Activity License

Years	Rates
1985 – 1990	$ 20.00 per year
1991 – 2002	$200.00 one time fee
2003 – 2008	$250.00 one time fee/or $50 per year (as of 7/1/08)
2009 – 2013	$300.00 one-time fee/or $50 per year (as of 7/1/08)
2014 and subsequent years	Free of charge

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Condominium Conversion Privilege Tax

Declared unconstitutional by Common Pleas Court April 1989

Earnings Tax

See Wage Tax

General Business Tax (School District)

Years	Rates
1952 – 1967	1 mill on gross receipts
1968 – 1984	2 mills on gross receipts or 2% or net income, whichever is lower
1985 and subsequent years	Repealed

Hotel Room Rental Tax

Years	Rates
Dec. 1, 1982 – Oct. 31, 1986	3.00% on amount received for rental of rooms
Nov. 1, 1986 – July 15, 1993	5.00% on amount received for rental of rooms
July 15, 1993 – June 30, 1999	6.00% on amount received for rental of rooms
July 1, 1999 – Dec. 31, 2008	7.00% on amount received for rental of rooms
Jan. 1, 2009 – June 30, 2013	8.2% on amount received for rental of rooms
July 1, 2013 and subsequent years	8.5% on amount received for rental of rooms

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Liquor Sales Tax

Years	Rates
1995 and subsequent years	10.00% on every retail sale of liquor or malt and brewed beverage which is not subject to the Pennsylvania Sales Use and Hotel Occupancy Tax

Mechanical Amusement Device Tax

Years	Rates
1952 – 1982	Annual tax of $25 per device
1983 and subsequent years	Annual tax of $100 per device

Mercantile License Tax

Years	Rates
1953 – 1976	3 mills on gross receipts
1977 – 1982	4 mills on gross receipts
1983	5 mills on gross receipts
1984	4 mills on gross receipts
1985 and subsequent years	Repealed

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Net Profit Tax

Years	Resident Rate	Non-Resident Rate
1952 – 1955	1.2500%	N/A
1956 – 1959	1.5000%	N/A
1960 – 1964	1.6250%	N/A
1965 – 1968	2.0000%	N/A
1969 – 1970	3.0000%	N/A
1971 – 1975	3.3125%	N/A
1976 – 1982	4.3125%	N/A
1983 – June 30, 1991	4.9600%	N/A
July 1, 1991 – Dec. 31, 1995	4.9600% of net profits	4.3125% of net profits
1996	4.8400% of net profits	4.2082% of net profits
1997	4.7900% of net profits	4.1647% of net profits
1998	4.6869% of net profits	4.0750% of net profits
1999	4.6135% of net profits	4.0112 of net profits
2000	4.5635% of net profits	3.9672% of net profits
2001	4.5385% of net profits	3.9462% of net profits
2002	4.5000% of net profits	3.9127% of net profits
2003 – 2004	4.4625% of net profits	3.8801% of net profits
2005	4.331% of net profits	3.8197% of net profits
2006	4.301% of net profits	3.7716% of net profits
2007	4.260% of net profits	3.7557% of net profits
2008	3.98% of net profits	3.5392% of net profits
2009	3.9296% of net profits	3.4997% of net profits
2010 – 2012	3.928% of net profits	3.4985% of net profits
2013	3.924% of net profits	3.4950% of net profits
2014	3.920% of net profits	3.4915% of net profits
2015	3.9102% of net profits	3.4828% of net profits
2016	3.9004% of net profits	3.4741% of net profits
2017	3.8907% of net profits	3.4654% of net profits
2018	3.8809% of net profits	3.4567% of net profits
2019 – 2020	3.8712% of net profits	3.5019% of net profits
2021	3.8398% of net profits	3.4481% of net profits
2022	3.79% of net profits	3.44% of net profits
2023 and subsequent years	3.75% of net profits	3.44% of net profits

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Outdoor Advertising Tax

Years	Rates
July 1, 2005 and subsequent years	7% of the purchase price

Pari-Mutual Tax

Years	Rates
1963 – 1974	2.00% on harness racing wagers
1975 – 1981	4.00% on harness racing wagers
1969 – 1974	2.00% on flat racing wagers
1975 – 1982	No flat racing in Philadelphia
1982 and subsequent years	No tax on harness racing or flat racing

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Parking Tax

Years	Rates
1952 – June 30, 1985	10.00% of gross receipts from all parking transactions
July 1, 1985 – June 30, 1986	20.00% of gross receipts from all parking transactions
July 1, 1986 – June 30, 1987	17.50% of gross receipts from all parking transactions
July 1, 1987 – June 30, 2008	15.00% of gross receipts from all parking transactions
July 1, 2008 – June 30, 2015	20.00% of gross receipts from all parking transactions
July 1, 2015 and subsequent years	22.50% of gross receipts from all parking transactions

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Personal Property Tax (City)

Years	Rates
1952 – 1996	4 mills on taxable intangible items
1997 and subsequent years	Suspended

Personal Property Tax (School District)

Years	Rates
1952 – 1967	4 mills on taxable intangible items
1968 and subsequent years	Repealed

Real Estate Tax

Years	City Rate	School Rate	Total
1952 – 1956	2.060%	1.325%	3.385%
1957	2.060%	1.400%	3.460%
1958 – 1959	2.060%	1.600%	3.660%
1960	2.200%	1.600%	3.800%
1961 – 1963	2.200%	1.800%	4.000%
1964 – 1965	2.375%	2.100%	4.475%
1966 – 1974	1.975%	2.800%	4.775%
1975 – 1976	1.975%	2.800%	4.775%
1977 – 1980	3.275%	2.900%	6.175%
1981 – 1982	3.475%	3.275%	6.750%
1983	3.900%	3.275%	7.175%
1984	3.900%	3.575%	7.475%
1985 – 1988	3.505%	3.970%	7.865%
1989	3.745%	4.120%	7.865%
1990 – 2002	3.745%	4.519%	8.264%
2003 – 2007	3.474%	4.790%	8.264%
2008 – 2010	3.305%	4.959%	8.264%
2011	4.123%	4.959%	9.082%
2012	4.123%	5.309%	9.432%
2013	4.462%	5.309%	9.771%
2014 and 2015	.6018%	.7382%	1.340%
2016 – 2024	.6317%	.7681%	1.3998%
2025 and subsequent years	.6159%	.7839%	1.3998%

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Real Estate Tax Non-Utilization Tax

Years	Rates
1981 – 2000	10.00% of assessed value of vacant real estate
1981 – 2000	5.00% of assessed value of vacant real estate

Real Estate Transfer Tax

Years	Rates
Jan. 1, 1953 – June 30, 1981	1.00% of value of real estate transferred
July 1, 1981 – June 30, 1983	2.00% of value of real estate transferred
July 1, 1983 – June 30, 1988	2.50% of value of real estate transferred
July 1, 1988 – June 30, 1990	4.07% of value of real estate transferred
July 1, 1990 – June 30, 1991	3.92% of value of real estate transferred
July 1, 1991 – June 30, 1992	3.69% of value of real estate transferred
July 1, 1992 – June 30, 1993	3.46% of value of real estate transferred
July 1, 1993 – June 30, 1994	3.23% of value of real estate transferred
July 1, 1994 – Dec. 31, 2016	3.00% of value of real estate transferred
Jan. 1, 2017 – June 30, 2018	3.10% of value of real estate transferred
July 1, 2018 – Dec. 31, 2036	3.278% of value of real estate transferred
Jan. 1, 2037 and thereafter	3.178% of value of real estate transferred

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Sales and Use and Hotel Occupancy

Years	Rates
Oct. 1, 1991 – Oct. 7, 2009	1.00% on the retail sale or use of tangible personal property and services
Oct. 8, 2009 and subsequent years	2.00% on the retail sale or use of tangible personal property and services
Oct. 1, 1991 and subsequent years	1.00% an excise tax on the rent of the room(s) in a hotel in the City

School Income Tax (School District)

Years	Rates
1967 – 1975	2.00% on unearned income
1976 – 1982	4.3125% on unearned income
1983 – 1995	4.96% on unearned income
1996	4.84% on unearned income
1997	4.79% on unearned income
1998	4.6869% on unearned income
1999	4.6135% on unearned income
2000	4.5635% on unearned income
2001	4.5385% on unearned income
2002	4.5000% on unearned income
2003 – 2004	4.4625% on unearned income
2005	4.331% on unearned income
2006	4.301% on unearned income
2007	4.26% on unearned income
2008	3.98% on unearned income
2009	3.9296% on unearned income
2010 – 2012	3.928% on unearned income
2013	3.924% on unearned income
2014	3.92% on unearned income
2015	3.9102% on unearned income
2016	3.9004% on unearned income
2017	3.8907% on unearned income
2018	3.8809% on unearned income
2019 – 2020	3.8712% on unearned income
2021	3.8398% on unearned income
2022	3.79% on unearned income
2023 and subsequent years	3.75% on unearned income

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Sound Production Tax

Years	Rates
1952 – 1992	5.000% on gross income
1993 and subsequent years	Repealed

Sugar-Sweetened Beverage Tax

Years	Rates
2017 and subsequent years	$0.015 per fluid ounce

Years	Rates
July 1, 2010 and subsequent years	$0.036 for individually rolled items, like cigars
July 1, 2010 and subsequent years	$0.36 per pack of rolling papers
July 1, 2010 and subsequent years	$0.36 per ounce of all other tobacco and tobacco-related items

Use and Occupancy Tax (School District)

Years	Rates
July 1, 1970 – June 30, 1980	$1.25 per annum per $100 of assessed value
July 1, 1980 – June 30, 1982	$2.50 per annum per $100 of assessed value
July 1, 1982 – June 30, 1988	$3.25 per annum per $100 of assessed value
July 1, 1988 – June 30, 1990	$3.85 per annum per $100 of assessed value
July 1, 1990 – June 30, 2012	$4.62 per annum per $100 of assessed value
July 1, 2012 – June 30, 2013	$5.51 per annum per $100 of assessed value
July 1, 2013 – June 30, 2015	$1.13 per annum per $100 of assessed value (less exemption amount)
July 1, 2015 and subsequent years	$1.21 per annum per $100 of assessed value (less exemption amount)

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Vending Machine Tax

Years	Rates
July 1, 1988 – Dec. 31, 1989	$100 per vending machine (newspapers exempt)
1990 and subsequent years	Repealed

Vehicle Rental Tax

Years	Rates
July 1, 2000 and subsequent years	2.00% on amount received for renting a vehicle

Wage Tax and Earnings Tax

Years	Resident Rates	Non-Resident Rate
1952 – 1956	1.25% on gross wages	N/A
1957 – 1960	1.50% on gross wages	N/A
1961 – 1965	1.625% on gross wages	N/A
1966 – June 30, 1969	2.00% on gross wages	N/A
July 1, 1969 – June 30, 1971	3.00% on gross wages	N/A
July 1, 1971 – June 30, 1976	3.3125% on gross wages	N/A
July 1, 1976 – June 30, 1983	4.3125% on gross wages	N/A
July 1, 1983 – Dec. 31, 1995	4.96% on gross wages	4.3125% on gross wages
Jan. 1, 1996 – June 30, 1996	4.86% on gross wages	4.2256% on gross wages
July 1, 1996 – June 30, 1997	4.84% on gross wages	4.2082% on gross wages
July 1, 1997 – June 30, 1998	4.79% on gross wages	4.1647% on gross wages
July 1, 1998 – June 30, 1999	4.6869% on gross wages	4.0750% on gross wages
July 1, 1999 – June 30, 2000	4.6135% on gross wages	4.0112% on gross wages
July 1, 2000 – June 30, 2001	4.5635% on gross wages	3.9672% on gross wages
July 1, 2001 – June 30, 2002	4.5385% on gross wages	3.9462% on gross wages
July 1, 2002 – June 30, 2003	4.5000% on gross wages	3.9127% on gross wages
July 1, 2003 – Dec. 31, 2004	4.4625% on gross wages	3.8801% on gross wages
Jan. 1, 2005 – Dec. 31, 2005	4.331% on gross wages	3.8197% on gross wages
Jan. 1, 2006 – Dec. 31, 2006	4.301% on gross wages	3.7716% on gross wages
Jan. 1, 2007 – Dec. 31, 2007	4.26% on gross wages	3.7557% on gross wages
Jan. 1, 2008 – June 30, 2008	4.219% on gross wages	3.7242% on gross wages
July 1, 2008 – Dec. 31, 2008	3.98% on gross wages	3.5392% on gross wages
Jan. 1, 2009 – June 30, 2009	3.93% on gross wages	3.50% on gross wages
July 1, 2009 – Dec. 31, 2009	3.9296% on gross wages	3.4997% on gross wages
Jan. 1, 2010 – June 30, 2010	3.9296% on gross wages	3.4997% on gross wages
July 1, 2010 – June 30, 2013	3.928% on gross wages	3.4985% on gross wages
July 1, 2013 – June 30, 2014	3.924% on gross wages	3.495% on gross wages
July 1, 2014 – June 30, 2015	3.92% on gross wages	3.4915% on gross wages
July 1, 2015 – June 30, 2016	3.9102% on gross wages	3.4828% on gross wages
July 1, 2016 – June 30, 2017	3.9004% on gross wages	3.4741% on gross wages
July 1, 2017 – June 30, 2018	3.8907% on gross wages	3.4654% on gross wages
July 1, 2018 – June 30, 2019	3.8809% on gross wages	3.4567% on gross wages
July 1, 2019 – June 30, 2020	3.8712% on gross wages	3.4481% on gross wages
July 1, 2021 – June 30, 2022	3.8398% on gross wages	3.4481% on gross wages
July 1, 2022 – June 30, 2023	3.79% on gross wages	3.44% on gross wages
July 1, 2023 and subsequent years	3.75% on gross wages	3.44% on gross wages

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City and School District of Philadelphia (Revised April 22, 2025)

Amusement Tax

Bowling Alley Tax

Business Income and Receipts Tax

Commercial Activity License

Condominium Conversion Privilege Tax

Earnings Tax

General Business Tax (School District)

Hotel Room Rental Tax

Liquor Sales Tax

Mechanical Amusement Device Tax

Mercantile License Tax

Net Profit Tax

Outdoor Advertising Tax

Pari-Mutual Tax

Parking Tax

Personal Property Tax (City)

Personal Property Tax (School District)

Real Estate Tax

Real Estate Tax Non-Utilization Tax

Real Estate Transfer Tax

Sales and Use and Hotel Occupancy

School Income Tax (School District)

Sound Production Tax

Sugar-Sweetened Beverage Tax

Tobacco and Tobacco Related Tax

Use and Occupancy Tax (School District)

Vending Machine Tax

Vehicle Rental Tax

Wage Tax and Earnings Tax