Business Income & Receipts Tax (BIRT) regulations

The Business Income & Receipts Tax (BIRT) applies to vendors, retailers, manufacturers, and all other persons doing business in Philadelphia. These documents set forth the full legal regulations for the BIRT, including applicable definitions, provisions, computation, and credits.

Name Description Released Format
BIRT regulations compilations pdf Complete regulations for the City of Philadelphia's Business Income and Receipts Tax (BIRT). June 27, 2018
Amendment to BIRT Section 202: Estimated payments pdf As amendment to the Business Income & Receipts Tax Section 202, which applies to taxpayers starting new businesses in 2019 and subsequent years. January 16, 2019
Advisory notice update: Bonus depreciation position pdf This text serves to notify taxpayers about the City of Philadelphia’s position on bonus depreciation for BIRT and NPT purposes. August 1, 2018
Draft BIRT Economic Nexus Regulations pdf This text includes draft changes to the existing Business Income & Receipts Tax (BIRT) regulations. The changes are meant to reflect the US Supreme Court ruling in the case of South Dakota v. Wayfair, Inc. November 20, 2018