As part of the City’s progressive reopening, taxpayers and water customers can now schedule an in-person appointment to pay taxes, bills and other fees at the Municipal Services Building (MSB). Due to health concerns appointments are for payments only, no walk-ins are allowed inside MSB, and satellite offices remain closed. For help with your account, or to set up a payment agreement, please call:
- (215) 686-6442 about property tax,
- (215) 686-6600 about all other taxes,
- (215) 685-6300 about your water service or bill
Or, email:
- revenue@phila.gov about taxes, and
- wrbhelpdesk@phila.gov for water-related issues.
The documents below are meant to provide guidance to taxpayers and tax professionals as the City of Philadelphia adapts to disruptions caused by the COVID-19 coronavirus epidemic. The City has updated filing and payment rules for some, but not all, tax types. If you do not find guidance for a specific tax type below, that means there has been no change. Please check this webpage regularly for updates.
| Name | Description | Released | Format |
|---|---|---|---|
| 2020 BIRT estimated payment refund guidance PDF | Information about how businesses can amend their 2020 BIRT estimated payment and request a refund. | December 1, 2020 | |
| Use & Occupancy Tax guidance for restaurants during ‘Safer at Home’ restrictions PDF | Information about how restaurants affected by the Mayor’s Fall 2020 “Safer at Home” restrictions can temporarily exclude a portion of their monthly U&O Tax. | December 1, 2020 | |
| BIRT and NPT nexus and apportionment policy update (REVISED) PDF | Information about a temporary update to the City of Philadelphia’s nexus and apportionment policies during the COVID-19 pandemic. | December 7, 2020 | |
| Wage Tax guidance for non-resident employees (REVISED) PDF | Information about Wage Tax concerning non-resident employees who have been required to perform their job duties from home. | November 5, 2020 | |
| Wage Tax Frequently Asked Questions PDF | Frequently Asked Questions as a result of the Department's Wage Tax policies throughout the COVID-19 pandemic | December 17, 2020 | |
| Use & Occupancy Tax guidance during modified green phase reopening PDF | Information about Use & Occupancy (U&O) Tax concerning businesses during the modified green phase of COVID-19 reopening. | August 19, 2020 | |
| Audit examinations and refund claims update PDF | Information about the City of Philadelphia is modifying its audit and refund practices in order to support business recovery during and after the COVID-19 pandemic. | June 29, 2020 | |
| Net Operating Losses (NOLs) guidance for Philadelphia PDF | Information about how Net Operating Losses (NOLs) differ in the City of Philadelphia, compared to treatment by federal authorities under the Coronavirus Aid, Relief, and Economic Security (CARES) Act. | June 29, 2020 | |
| Economic Impact Payments not subject to Philadelphia taxes PDF | Information about the taxability of federal Economic Impact Payments, or “stimulus checks,” for the purposes of Philadelphia Wage Tax, Earnings Tax and School Income Tax. | May 1, 2020 | |
| Use & Occupancy Tax guidance during yellow phase reopening PDF | Information about Use & Occupancy (U&O) Tax concerning businesses during the yellow phase of COVID-19 reopening. | June 12, 2020 | |
| Use & Occupancy Tax refund guidance PDF | Information and instructions for eligible taxpayers who want to request a refund for Use & Occupancy (U&O) Tax during the COVID-19 closure orders. | May 4, 2020 | |
| Use & Occupancy Tax guidance for non-essential business closures (REVISED) PDF | Information about Use & Occupancy (U&O) Tax concerning non-essential businesses that were ordered to close. | April 9, 2020 | |
| BIRT and NPT policy update (REVISED) PDF | Information about filing and payment extensions for the Business Income & Receipts Tax (BIRT) and Net Profits Tax (NPT) in response to the COVID-19 coronavirus emergency. | April 22, 2020 | |
| Real Estate Tax policy update (REVISED) PDF | Information about changes to the 2020 Real Estate Tax due date in response to the COVID-19 coronavirus emergency. | April 24, 2020 | |
| School Income Tax filing extension guidance (REVISED) PDF | Information about filing and paying 2019 School Income Tax (SIT). | April 9, 2020 | |
| Earnings Tax policy update PDF | Information about changes to the 2019 Annual Reconciliation Earnings Tax due date in response to the COVID-19 coronavirus emergency. | April 13, 2020 |