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
BIRT regulations compilations pdf Complete regulations for the City of Philadelphia's Business Income and Receipts Tax (BIRT). October 2, 2017
Advisory notice: 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. May 2, 2018