COVID-19 vaccine

The vaccine is available to everyone 12 and older! Find a City-run vaccine clinic or partner vaccine clinic to protect yourself and your loved ones. If you have questions about vaccination, call (215) 685-5488.

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
Hurricane Ida Response: Tax relief for victims PDF This text serves to notify taxpayers about the City of Philadelphia’s tax relief for victims of Hurricane Ida for BIRT, NPT, & SIT October 13, 2021
Emergency regulation: Amendment to 2020 BIRT, NPT, Earnings Tax and SIT PDF This document amends Philadelphia tax regulations. Taxpayers have until May 17, 2021 to file and pay Business Income and Receipts Tax, Net Profits Tax, Earnings Tax and School Income Tax for Tax Year 2020 without interest and penalty. March 22, 2021
BIRT regulations compilations PDF Complete regulations for the City of Philadelphia's Business Income and Receipts Tax (BIRT). February 25, 2020
Installment sales of real estate PDF This policy statement outlines the proper reporting for the installment sale of real estate for purposes of the Business Income and Receipts Tax (BIRT) and the Net Profits Tax (NPT). April 1, 2021
Advisory notice update: Net Interest Expense Limitation [IRC Sec. 163(j)] PDF This text serves to notify taxpayers of the City’s treatment of the limitation on deductions for business interest under the new federal law, for the purposes of filing Philadelphia's BIRT. May 29, 2019
Advisory notice update (CLARIFICATION): Net Interest Expense Limitation [IRC Sec. 163(j)] PDF This note serves to clarify the May 29, 2019 Advisory notice about the treatment of Federal Interest Expense Limitation, for the purposes of filing Philadelphia's BIRT. July 26, 2019
Advisory notice update: GILTI and FDII provisions PDF This text serves to notify taxpayers of the City’s treatment of Global Low Intangible Low-Taxed Income (“GILTI”) and Foreign-Derived Intangible Income Deduction (“FDII”) provisions for filing Philadelphia’s BIRT. February 15, 2019
Advisory notice update: Repatriation Transition Tax treatment PDF This text serves to notify taxpayers about the City of Philadelphia’s treatment of the federal Repatriation Transition Tax provision for the purposes of filing BIRT. February 1, 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
IRC Section 199A deduction: Frequently Asked Questions PDF This text covers some of the most common questions about how the federal change to IRC Section 199A impacts Philadelphia business and income tax filings. January 17, 2019

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