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Payments, assistance & taxes

School Income Tax

Due date
April
15th
of each year
Tax rate

3.8398%
IMPORTANT UPDATE: From now on, please complete online returns and payments for this tax on the Philadelphia Tax Center. For help getting started, and answers to common questions, you can see our online tax center guide. You can choose to continue filing paper returns for this tax.

Who pays the tax

If you are a Philadelphia resident who receives certain types of unearned income, you must pay School Income Tax (SIT). Taxable forms of unearned income include dividends, royalties, short-term rental income from a duplex/triplex which is the primary residence of the owner, cash lottery winnings from the Pennsylvania Lottery, and some types of interest. Read the official School Income Tax regulations for a complete list of taxable income types.

If you must amend an SIT return, complete a new tax return with the updated amount. Place an “X” in the box that indicates the form is an amended return.

Important dates

The School Income Tax must be filed annually by April 15. Not receiving a tax return does not excuse you from the responsibility of filing a return and paying the tax due on time. You can file and pay School Income Tax electronically, or print your own return.

Tax rates, penalties, & fees

How much is it?

For Tax Year 2021:
3.8398% for Philadelphia residents

For Tax Year 2020:
3.8712% for Philadelphia residents

For Tax Year 2019:
3.8712% for Philadelphia residents

For Tax Year 2018:
3.8809% for Philadelphia residents

For Tax Year 2017:
3.8907% for Philadelphia residents


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.

Discounts & exemptions

Are you eligible for a discount?

No discounts are available for the School Income Tax. However, if you are a Philadelphia resident for a portion of the year, the tax is adjusted so you only pay for unearned income received during your period of residency.


Can you be excused from paying the tax?

The following types of unearned income are exempt from School Income Tax:

  • Interest earned on savings and checking accounts
  • Interest received from bonds or debt obligations of the Commonwealth of Pennsylvania or its political subdivisions
  • Interest received from direct obligations of the federal government

How to pay

File and pay online

You can file and pay online through our payment website.

Paper returns and checks can be mailed to:

Philadelphia Dept. of Revenue
P.O. Box 389
Philadelphia, PA 19105-0389

Tax code

29

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