The mission of the Department of Revenue is the timely, courteous, and prompt collection of all revenue due to the City of Philadelphia, and all tax revenue due to the School District of Philadelphia. This includes the billing and collection of water and sewer charges.
The Department of Revenue imposes various taxes that must be filed and paid by businesses that are operated and/or located in Philadelphia.
The most common business taxes are the Business Income & Receipts Tax, or BIRT (formerly the Business Privilege Tax), and the Net Profits Tax. However, the Department of Revenue administers a number of taxes that apply to specific types of businesses operating or located in the city.
See our business taxes page for details on the requirements of each.
See our Guidance on federal tax laws page for the most recent advisory notices about how certain provisions are treated for Philadelphia business and personal tax purposes.
The Department of Revenue collects several types of income taxes that must be filed and remitted by Philadelphia residents. Some income taxes apply to individuals, some to businesses, and some to both. If you are self-employed, we encourage you to review our business tax information to ensure you understand your responsibilities as a taxpayer.
Visit our section on income taxes to find out more about applicability, rates, and requirements.
The Department of Revenue collects Real Estate Tax for the City and the School District of Philadelphia. The Office of Property Assessment determines the value of the property on which the taxes must be paid. Real Estate Tax bills are sent out annually in December for the following year and are due and payable on March 31. If you pay your bill on or before the last day of February, you receive a 1% discount. If you pay after March 31, you are subject to increased charges, which are collectively called “additions.” Visit our service page for a detailed description of property taxes.
The Department of Revenue also collects the Realty Transfer Tax, a tax levied on the sale or transfer of real estate located in Philadelphia.
The Department of Revenue also manages the collection of delinquent property taxes. When property taxes go unpaid and become delinquent, the property becomes subject to enforcement measures such as tax lien sales and sheriff sales. To help you avoid this situation, Revenue offers payment plans and discount programs. Additional assistance is available through a variety of community support resources.
Real estate assessment appeals
Appeal interest & penalty charges
If you are appealing interest up to $15,000, or penalties up to $35,000, you may file a Waiver of Interest and Penalty with the Department of Revenue.
To appeal tax principal, interest greater than $15,000, penalty greater than $35,000, or the denial of a refund by the Department of Revenue, please contact the Tax Review Board (TRB) to request a hearing. After the hearing, the Tax Review Board will mail you a written decision. If the amount you owe changes, you will also receive an adjusted bill.