All services | Department of Revenue

Active Duty Tax Credit

Requirements for the Active Duty Tax Credit, which is offered to members of the armed services who are called to active duty outside PA.

Amusement Tax

Information about taxes that are imposed on admission fees for attending any amusement in Philadelphia.

Business Income & Receipts Tax (BIRT)

Tax requirements for individuals, partnerships, associations, limited liability companies, and corporations engaged in for-profit activity.

Business tax regulations

Official regulations, including related amendments and rulings, for business taxes collected by the City of Philadelphia.

Business taxes

Tax types and requirements for businesses that are located or operate in Philadelphia.

Business, register a

Instructions for registering a business in Philadelphia, including how to choose your business structure and get a City tax account number.

City taxes, e-filing

Vendors that allow you to e-file your City taxes.

City taxes, how to file and pay

Methods and instructions for filing returns and making payments on City taxes.

Community Development Corporation (CDC) Tax Credit

Details on the CDC Tax Credit, for businesses that support economic development in distressed parts of the city.

Delinquent tax balances, pay

How to pay a delinquent tax balance and who to contact if you need to set up a payment plan.

Distressed Business Tax Credit

The Distressed Business Tax Credit is for businesses that lost 10% or more of their net income because of a public works project.

Earned Income Tax Credit (EITC) resources

Information for workers, community groups, and employers about the federal Earned Income Tax Credit (EITC). The EITC is not a City program.

Earnings Tax (employees)

Tax filing and payment details for people who work in Philadelphia but don't have City Wage Tax withheld from their paycheck.

Electronic funds transfer (EFT)

Description and enrollment details of the electronic funds transfer (EFT) program, which lets you pay City taxes from a bank account.

File and/or make payments

File and/or pay your taxes online.

General City tax regulations

Links to general tax regulations and miscellaneous tax-specific regulations for the City of Philadelphia.

General refund information

Requirements, timelines, and forms for requesting a refund on all City taxes, bills, fines, and fees except the Wage Tax.

Green Roof Tax Credit

Requirements and forms for the Green Roof Tax Credit, which is offered to businesses that construct a roof that supports living vegetation.

Healthy Beverages Tax Credit

Requirements for taking the Healthy Beverages Tax Credit which you can take against your BIRT if your store sells healthy drinks.

Hotel Tax

Details about what the Hotel Tax is, who needs to pay it, and in what circumstances.

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.

Income-based assistance programs

Information about a number of income-based water bill assistance options for qualifying customers.

Income-based water bill payment agreements

Information about payment agreements available to water bill customers.

Interest, penalties, and fees

Current interest rates, penalty amounts, and fees that the City applies to late tax returns and delinquent payments.

Job Creation Tax Credit

Eligibility and application details for the Job Creation Tax Credit, which rewards businesses that increase jobs in Philadelphia.

Jump Start Philly

A program that exempts new businesses from paying the Business Income and Receipts Tax during the first two years of operations.

Keystone Opportunity Zone Tax Credit

Briefly describes Keystone Opportunity Zones and connects businesses to this tax credit’s official information page.

Life Partner & Transgender Care Health Benefits Tax Credits

Eligibility and benefits information for businesses that begin offering life partner or transgender care health benefits to employees.

Liquor Tax

Tax requirements that apply to the sale of liquor, wine, or malt and brewed beverages in Philadelphia.

Longtime Owner Occupants Program (LOOP)

Income and program requirements for Real Estate Tax bill discounts.

Look up debt collection agencies

Describes when the City uses collection agencies to help collect delinquent taxes, and provides links to the agencies the City uses.

Mechanical Amusement Tax

Tax information for owners or operators of for-profit amusement or entertainment devices.

Net Profits Tax

Tax requirements imposed on net profits from the operation of a trade, business, profession, enterprise, or other activity.

Occupants

Information on how to set up water services for those who have permission to live in a property without a lease.

Outdoor Advertising Tax

Tax requirements that apply to the rental or purchase price of space used for outdoor advertising signs.

Owner-occupied Real Estate Tax Payment Agreement (OOPA), set up an

Program guidelines for homeowners who agree to make affordable monthly payments on property taxes that are past due.

Parking Tax

Details about what the Parking Tax is, who needs to pay it, and when.

Paying City taxes

Filing and payment methods, instructions, interest rates, and penalties related to City of Philadelphia taxes.

Payment agreement for your business or income taxes, set up a

If you’re behind on paying your taxes, the Department of Revenue will work with you to arrange a payment agreement.

Payment plans

Information and instructions to use when setting up a payment plan with the City.

Philadelphia Beverage Tax

Details about what the Philadelphia Beverage Tax is, who needs to pay it, and when. Official tax regulations are provided.

Philadelphia Re-Entry Program (PREP) Tax Credit

Tax credit details for businesses that employ someone who is returning to work after incarceration, or who is on parole or probation.

Prevent Real Estate Tax 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 tax regulations

Official regulations for property taxes collected by the City of Philadelphia.

Property taxes

Tax information for owners of property located in Philadelphia, including tax rates, due dates, and applicable discounts.

Resolve business and income/ wage tax liens & judgments

How to obtain a lump sum payoff of business & income/wage tax liens & judgments.

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

Real Estate Tax deferral program

Eligibility and requirements for postponing payment on increases in Real Estate Taxes.

Real Estate Tax installment plan, set up a

Instructions for senior citizens and low-income taxpayers who want to pay their Real Estate Tax in monthly installments.

Real Estate Tax payment plan for property you don't live in, set up a

Arrange a payment agreement if you have difficulty paying taxes on real estate that you own but don’t occupy.

Real Estate Tax refunds

Form and instructions for claiming a refund on excess Real Estate Tax paid to the City.

Real Estate Tax relief, get

Assistance programs available for owner-occupied households.

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.

Refunds for taxes paid to local jurisdictions

Claim a refund for taxes you paid on the same income to both the City of Philadelphia and another local jurisdiction outside Pennsylvania.

Resolve bills or liens for work done by the City on a property

How to resolve unpaid bills or liens for work done by the City on a property.

Returns on a Disk (ROAD)

Information about the Return on a Disk (ROAD) program's final year.

Sales, Use, & Hotel Occupancy Tax

Tax requirements that apply to taxable goods and services by retailers and service providers.

School Income Tax

Tax details for Philadelphia residents who receive unearned income such as dividends, royalties, rental income, and some types of interest.

School Income Tax Regulations

The full regulations for School Income Tax.

Senior citizen discounts

Reductions in tax liability and water bill amounts for age-eligible residents.

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.

Tax forms, 2009

2009 paper tax forms

Tax forms, 2010

Paper tax forms

Tax forms, 2011

Paper tax forms

Tax forms, 2012

Paper tax forms

Tax forms, 2013

Paper tax forms

Tax forms, 2014

Paper tax forms

Tax forms, 2015

Paper tax forms

Tax forms, 2016

Paper tax forms

Tax forms, 2017

Paper tax forms

Tax forms, 2018

Paper tax forms

Tax forms, 2019

Paper tax forms

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.

Tobacco and Tobacco-Related Products Tax

Tax requirements that apply to tobacco and tobacco-related products sold by retailers, including items sold through vending machines.

Use & Occupancy Tax

Tax requirements for owners or landlords whose property is used for business purposes in Philadelphia.

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,

Voluntary disclosure of non-payment

Requirements for when a business comes forward to register, file, and pay for taxes owed.

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 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 liens & judgments, resolve

How to resolve outstanding water liens or judgments before selling or refinancing a Real Estate property (payoff requests).

Water shutoffs

Find out why water shutoffs happen, how to prevent them, and how to get water service turned back on.