Income tax regulations
Official regulations, including related amendments and rulings, for income taxes collected by the City of Philadelphia.
Income taxes
Tax requirements for anyone who is paid for work performed in Philadelphia, or for Philadelphia residents receiving unearned income.
Interest, penalties, and fees
Current interest rates, penalty amounts, and fees that the City applies to late tax returns and delinquent payments.
Parking Tax
Details about what the Parking Tax is, who needs to pay it, and when.
Pay Hotel Tax
If you are renting out all or part of your home for less than 31 nights at a time you need to pay the Hotel Tax.
Paying City taxes
Filing and payment methods, instructions, interest rates, and penalties related to City of Philadelphia taxes.
Payment plans
Information and instructions to use when setting up a payment plan with the City.
Prevent sequestration
Details on the Real Estate Tax Sequestration Program, in which the City has a third party take over management of a tax-delinquent property.
Property owners
Information for new property owners on how to set up water services.
Property taxes
Tax information for owners of property located in Philadelphia, including tax rates, due dates, and applicable discounts.
Regulations & rulings
Legal documentation of City tax regulations, including amendments, technical rulings, and clarifications.
Resolve judgements, liens & debts
Steps the City will take to ensure that people pay bills and taxes. Includes both enforcement measures and ways to pay outstanding judgement
Realty Transfer Tax
Requirements and rates related to the Realty Transfer Tax, which applies to the sale or transfer of real estate located in Philadelphia.
Refunds
Forms and instructions for requesting a refund on City taxes, water bills, and other fines or fees.
Register a business
Instructions for registering a business in Philadelphia, including how to choose your business structure and get a City tax account number.
School Income Tax
Tax details for Philadelphia residents who receive unearned income such as dividends, royalties, rental income, and some types of interest.
Sheriff sale, force a
Description of the Tax Sale Escrow Program, which lets people request that a tax-delinquent property be sold at a sheriff sale.
Sustainable Business Tax Credit
Tax credit eligibility requirements, amounts, and application details for businesses that meet certain sustainability criteria.
Sustainable Jump Start Tax Credit
A tax credit for new businesses, that allows new, sustainable, job-creating businesses to use a 0% rate on BIRT for the first three years.
Tax forms & instructions
Download forms and instructions to use when filing City tax returns. Forms include supplementary schedules & worksheets going back to 2009.
Tax account, get a
You need a tax account in order to pay business taxes, and the Earnings and Wage Tax.
Tax clearance, get
Instructions for how to get a tax clearance certificate when one is requested by the City.
Tax credits
Eligibility guidelines and application details for City tax credits.
Technical (private letter) rulings
Explains technical or "private letter" rulings, where taxpayers request interpretation of their tax situation from Revenue. Also lists fees.
Tenants
Information for those who pay rent on how to set up water services.
Valet Parking Tax
Information about taxes applied to the use of valet parking services in Philadelphia.
Vehicle Rental Tax
Details about what the Vehicle Rental Tax is, who needs to pay it, and when.
Veterans Employment Tax Credit
Eligibility and application details for businesses that participate in Credit for Employment of Returning Veterans of the Armed Services,
Wage Tax (employers)
Instructions for taxes that apply to payments a person receives from an employer in return for work or services.
Wage Tax refunds
Claim a refund on Wage Taxes paid to the City. Instructions are for salaried and commissioned employees as well as income-based refunds.
Water bill customer assistance
How to apply for assistance on your water bill based on income, age, or a special situation that is making it hard to pay your water bill.
Water customer, become a
Instructions and contact information for property owners, tenants, and occupants to use when setting up a water and sewer services account.
Water shutoffs
Find out why water shutoffs happen, how to prevent them, and how to get water service turned back on.
What is subject to the tax
Find out what kinds of business transactions and products are subject to the Philadelphia Beverage Tax.
