Pennsylvania LLC Requirements

Updated for 2026 · Official Secretary of State Website

Pennsylvania recently modernized its LLC requirements — the old decennial (every 10 years) report was replaced with a $7 annual report starting in 2025, and the publication requirement was eliminated. These changes make Pennsylvania significantly easier to maintain. The $125 filing fee is near average, and the state's large, diverse economy spans Philadelphia, Pittsburgh, and everything in between.

Filing Fee

$125

One-time state fee

Annual Fee

Per year

Processing

Immediate to 3 business days

Online filing

Deadline

September 30

Annual report due

Below Average Cost

Pennsylvania's $125 filing fee is near average, and the new $7 annual report is among the cheapest ongoing costs nationally, making it a low-cost state for LLC maintenance.

Notable Facts About Pennsylvania LLCs

Pennsylvania eliminated its publication requirement for LLCs effective 2025
The new $7 annual report replaced the old decennial (every 10 years) report in 2025
No late penalties for annual reports during the 2025-2026 grace period
Pennsylvania is the 6th most populous state with a $900+ billion GDP

Tax Information for Pennsylvania LLCs

Pennsylvania has a flat 3.07% individual income tax rate, one of the lowest flat rates nationally. LLCs taxed as pass-through entities pay at individual rates. Some municipalities (Philadelphia, Pittsburgh) impose additional local income taxes of 1%-3.75%. There is no franchise tax for standard LLCs.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with Pennsylvania naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in Pennsylvania.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in Pennsylvania who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the Pennsylvania Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
Pennsylvania requires periodic reports due by September 30. The filing fee is $7. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $7

Deadline: September 30

Annual report filing window: January 1 through September 30 each year. Starting 2027, failure to file will result in administrative dissolution.

NEW as of 2025: Annual report requirement replaced the former decennial report. $7 filing fee. No late penalties for 2025-2026 (grace period).

Need a Registered Agent in Pennsylvania?

Every Pennsylvania LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

How much does it cost to form an LLC in Pennsylvania?

The state filing fee to form an LLC in Pennsylvania is $125 for the Certificate of Organization. This cost is below average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in Pennsylvania?

Pennsylvania charges $7 for its periodic reporting requirement, due September 30. NEW as of 2025: Annual report requirement replaced the former decennial report. $7 filing fee. No late penalties for 2025-2026 (grace period). Pennsylvania's $125 filing fee is near average, and the new $7 annual report is among the cheapest ongoing costs nationally, making it a low-cost state for LLC maintenance.

How long does it take to form an LLC in Pennsylvania?

Online filing in Pennsylvania typically takes Immediate to 3 business days. You'll need to file Certificate of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in Pennsylvania?

Yes, Pennsylvania requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a Pennsylvania LLC pay?

Does Pennsylvania require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in Pennsylvania. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by Pennsylvania's default LLC laws.