You can complete and submit online returns and payments for this tax. You can still file paper returns, but you’ll need to print your payment voucher using the Philadelphia Tax Center. Vouchers are required to apply payments to the correct periods and accounts.
Who pays the tax
Philadelphia residents who receive certain types of unearned income must pay School Income Tax (SIT).
Taxable forms of unearned income include:
- Dividends
- Limited Partnership income
- S Corp income
- Short-term capital gains
- Gambling gains
- Royalties
- Some trust income
- Some rental income
- Some types of interest
- Some annuities
- Punitive damages
Read the School Income Tax regulations for a full list of taxable income types.
If you must amend a past SIT return, use the Philadelphia Tax Center or complete a new paper return. You will need a username and password to amend returns online. If filing a paper return to amend a period, place an “X” in the box that indicates the form is an amended return.
Important dates
School Income Tax returns are due on April 15 each year, unless it falls on a weekend or holiday. We no longer mail tax returns. This is a self-reported tax that requires filing and paying on time.
Tax rates, penalties, & fees
How much is it?
| Tax year | Tax rate |
|---|---|
| 2025 | 3.74% |
| 2024 | 3.75% |
| 2023 | 3.75% |
| 2022 | 3.79% |
| 2021 | 3.8398% |
Review the historical rates page for prior tax years.
What happens if you don't pay on time?
If you don’t pay on time, interest and penalties will be added to the amount you owe.
For more information about rates, see our Interest, penalties, and fees page.
How to pay
Online
It’s fast and easy to file and pay on the Philadelphia Tax Center. You do not need a username and password to pay or generate a payment voucher.
By mail
You can also file and pay by mail. You’ll still need to visit the Philadelphia Tax Center to print your payment voucher.
You can print a School Income Tax return from the tax forms and instructions page. Complete your return according to the instructions on the page.
Note: To process tax returns for the corresponding accounts, a Social Security Number and/or Philadelphia Tax ID Number is required.
Visit the Philadelphia Tax Center and select “Make a payment.” Follow the prompts to print your personalized payment voucher.
Note: Payment vouchers were also known as payment coupons. Including a payment voucher reduces payment processing errors.