All services

A
Active Duty Tax Credit

Requirements for the Active Duty Tax Credit, which is offered to members of the armed services who are called to active duty outside PA.

Amusement Tax - Business taxes

Information about taxes that are imposed on admission fees for attending any amusement in Philadelphia.

B
Become a water customer

Instructions and contact information for property owners, tenants, and occupants to use when setting up a water and sewer services account.

Business Income & Receipts Tax (BIRT) - Business taxes

Tax requirements for individuals, partnerships, associations, limited liability companies, and corporations engaged in for-profit activity.

Business tax regulations

Official regulations, including related amendments and rulings, for business taxes collected by the City of Philadelphia.

Business taxes

Tax types and requirements for businesses that are located or operate in Philadelphia.

C
Community Development Corporation (CDC) Tax Credit

Details on the CDC Tax Credit, for businesses that support economic development in distressed parts of the city.

D
Debt collection agencies

Describes when the City uses collection agencies to help collect delinquent taxes, and provides links to the agencies the City uses.

Delinquent business tax extended agreement

Application instructions for payment agreements to help taxpayers who are delinquent on their business taxes.

Distressed Business Tax Credit

The Distressed Business Tax Credit is for businesses that lost 10% or more of their net income because of a public works project.

E
E-Filing City taxes

Vendors that allow you to e-file your City taxes.

Earned Income Tax Credit (EITC) resources

Information for workers, community groups, and employers about the federal Earned Income Tax Credit (EITC). The EITC is not a City program.

Earnings Tax (employees) - Income taxes

Tax filing and payment details for people who work in Philadelphia but don't have City Wage Tax withheld from their paycheck.

Electronic funds transfer (EFT)

Description and enrollment details of the electronic funds transfer (EFT) program, which lets you pay City taxes from a bank account.

F
Force a sheriff sale

Description of the Tax Sale Escrow Program, which lets people request that a tax-delinquent property be sold at a sheriff sale.

G
General City tax regulations

Links to general tax regulations and miscellaneous tax-specific regulations for the City of Philadelphia.

General refund information

Requirements, timelines, and forms for requesting a refund on all City taxes, bills, fines, and fees except the Wage Tax.

Get a tax account

You need a tax account in order to pay business taxes, and the Earnings and Wage Tax.

Get tax clearance

Instructions for how to get a tax clearance certificate when one is requested by the City.

Green Roof Tax Credit

Requirements and forms for the Green Roof Tax Credit, which is offered to businesses that construct a roof that supports living vegetation.

H
Healthy Beverages Tax Credit

Requirements for taking the Healthy Beverages Tax Credit which you can take against your BIRT if your store sells healthy drinks.

Hotel Tax - Business taxes

Details about what the Hotel Tax is, who needs to pay it, and in what circumstances.

How to file and pay City taxes

Methods and instructions for filing returns and making payments on City taxes.

I
Income tax regulations

Official regulations, including related amendments and rulings, for income taxes collected by the City of Philadelphia.

Income taxes

Tax requirements for anyone who is paid for work performed in Philadelphia, or for Philadelphia residents receiving unearned income.

Income-based water bill payment agreements

Information about payment agreements available to water bill customers.

Interest, penalties, and fees

Current interest rates, penalty amounts, and fees that the City applies to late tax returns and delinquent payments.

J
Job Creation Tax Credit

Eligibility and application details for the Job Creation Tax Credit, which rewards businesses that increase jobs in Philadelphia.

Jump Start Philly

A program that exempts new businesses from paying the Business Income and Receipts Tax during the first two years of operations.

K
Keystone Opportunity Zone Tax Credit

Describes Keystone Opportunity Zones (KOZ) and the City tax credit offered to businesses that invest in these areas.

L
Life Partner & Transgender Care Health Benefits Tax Credits

Eligibility and benefits information for businesses that begin offering life partner or transgender care health benefits to employees.

Liquor Tax - Business taxes

Tax requirements that apply to the sale of liquor, wine, or malt and brewed beverages in Philadelphia.

Longtime Owner Occupants Program

Income and program requirements for Real Estate Tax bill discounts.

M
Mechanical Amusement Tax - Business taxes

Tax information for owners or operators of for-profit amusement or entertainment devices.

N
Net Profits Tax - Business taxes

Tax requirements imposed on net profits from the operation of a trade, business, profession, enterprise, or other activity.

O
Occupants - Become a water customer

Information on how to set up water services for those who have permission to live in a property without a lease.

Outdoor Advertising Tax - Business taxes

Tax requirements that apply to the rental or purchase price of space used for outdoor advertising signs.

Owner-occupied Real Estate Tax payment agreement

Program guidelines for homeowners who agree to make affordable monthly payments on property taxes that are past due.

P
Parking Tax - Business taxes

Details about what the Parking Tax is, who needs to pay it, and when.

Pay delinquent tax balances

How to pay a delinquent tax balance and who to contact if you need to set up a payment plan.

Philadelphia Beverage Tax - Business taxes

Details about what the Philadelphia Beverage Tax is, who needs to pay it, and when. Official tax regulations are provided.

Philadelphia Re-Entry Program (PREP) Tax Credit

Tax credit details for businesses that employ someone who is returning to work after incarceration, or who is on parole or probation.

Property owners - Become a water customer

Information for new property owners on how to set up water services.

Property tax regulations

Official regulations for property taxes collected by the City of Philadelphia.

Property taxes

Tax information for owners of property located in Philadelphia, including tax rates, due dates, and applicable discounts.

R
Real Estate Tax deferral program

Eligibility and requirements for postponing payment on increases in Real Estate Taxes.

Real Estate Tax installment plan

Instructions for senior citizens and low-income taxpayers who want to pay their Real Estate Tax in monthly installments.

Real Estate Tax receivership

Details on the Real Estate Tax Receivership Program, in which the City has a third party take over management of a tax-delinquent property.

Real Estate Tax refunds

Form and instructions for claiming a refund on excess Real Estate Tax paid to the City.

Realty Transfer Tax - Property taxes

Requirements and rates related to the Realty Transfer Tax, which applies to the sale or transfer of real estate located in Philadelphia.

Refunds for taxes paid to local jurisdictions

Claim a refund for taxes you paid on the same income to both the City of Philadelphia and another local jurisdiction outside Pennsylvania.

Register a business

Instructions for registering a business in Philadelphia, including how to choose your business structure and get a City tax account number.

Returns on a Disk (ROAD)

Instructions for tax preparers who wish to receive software from Revenue to help complete and file certain returns electronically.

S
Sales, Use, & Hotel Occupancy Tax - Business taxes

Tax requirements that apply to taxable goods and services by retailers and service providers.

School Income Tax - Income taxes

Tax details for Philadelphia residents who receive unearned income such as dividends, royalties, rental income, and some types of interest.

School Income Tax Regulations

The full regulations for School Income Tax.

Standard payment agreements

The Department of Revenue works with taxpayers to arrange a payment agreement when someone has difficulty paying their taxes.

Sustainable Business Tax Credit

Tax credit eligibility requirements, amounts, and application details for businesses that meet certain sustainability criteria.

T
Technical (private letter) rulings

Explains technical or "private letter" rulings, where taxpayers request interpretation of their tax situation from Revenue. Also lists fees.

Tenants - Become a water customer

Information for those who pay rent on how to set up water services.

Tobacco and Tobacco-Related Products Tax - Business taxes

Tax requirements that apply to tobacco and tobacco-related products sold by retailers, including items sold through vending machines.

U
Use & Occupancy Tax - Business taxes

Tax requirements for owners or landlords whose property is used for business purposes in Philadelphia.

V
Valet Parking Tax - Business taxes

Information about taxes applied to the use of valet parking services in Philadelphia.

Vehicle Rental Tax - Business taxes

Details about what the Vehicle Rental Tax is, who needs to pay it, and when.

Veterans Employment Tax Credit

Eligibility and application details for businesses that participate in Credit for Employment of Returning Veterans of the Armed Services,

Voluntary disclosure of non-payment

Requirements for when a business comes forward to register and pay for taxes owed.

W
Wage Tax (employers) - Business taxes

Instructions for taxes that apply to payments a person receives from an employer in return for work or services.

Wage Tax refunds

Claim a refund on Wage Taxes paid to the City. Instructions are for salaried and commissioned employees as well as income-based refunds.

Water shutoffs

Find out why water shutoffs happen, how to prevent them, and how to get water service turned back on.


Top