Pennsylvania LLC Annual Report Deadlines (2026)

Last reviewed:

Compute your next deadline

Computed from the state data on this site as of each state's last-reviewed date. Always verify on the official portal before filing — this is a planning estimate, not legal advice. See disclaimer.

Estimate late fees and consequences

Estimate only — based on each state's published penalty schedule as of its last-reviewed date. Percentage-based penalties (e.g., "5% of unpaid tax") depend on the tax amount owed and aren't summed here. Confirm with the official portal before mailing a payment. See disclaimer.

Annual Report

Beginning January 2025, Pennsylvania replaced its decennial filing with an Annual Report requirement for most domestic and foreign filing associations. Limited liability companies file the Annual Report with the Department of State (Bureau of Corporations and Charitable Organizations) between January 1 and September 30 each year. Filing is done online at file.dos.pa.gov. The report lists the entity's name, jurisdiction, registered office address, principal office address, at least one governing person, officer names if applicable, and the Department of State file number. Reports can be updated during the year at no additional cost.

Deadline: September 30.
Fee: $7 · no fee for LLCs organized for a not-for-profit purpose.
Where to file: file.dos.pa.gov

Other state tax obligations

Pennsylvania does not impose a franchise tax on default-taxed LLCs. The Capital Stock and Foreign Franchise Tax was phased out and eliminated for tax years beginning on or after January 1, 2016. Single-member LLCs and multi-member LLCs taxed as partnerships or S corporations are not subject to the Pennsylvania Corporate Net Income Tax and have no RCT-101 filing requirement. LLCs that elect to be federally taxed as C corporations remain subject to Pennsylvania's Corporate Net Income Tax.

What happens if you miss it

Days late Status Fee Consequence
1+ days Late — There is no monetary late-filing penalty for a missed Annual Report. However, failure to file results in loss of the protection of the entity's name and, eventually, administrative dissolution or termination by the Department of State.
180+ days Dissolved — Beginning with Annual Reports due in 2027, an association that fails to file is subject to administrative dissolution, termination, or cancellation six months after the Annual Report due date. To reinstate, the LLC must file the overdue report and pay a $35 reinstatement fee plus $15 for each missed Annual Report; there is no time limit on reinstatement eligibility.

Reinstatement fee: $35 · $35 reinstatement fee filed online ($40 if filed on paper), plus $15 for each missed Annual Report.

Frequently asked questions

Does a Pennsylvania LLC have to file an Annual Report?

Yes. Beginning in January 2025, most domestic and foreign LLCs must file an Annual Report with the Pennsylvania Department of State each year. The filing replaced Pennsylvania's prior decennial (every-ten-year) report.

When is the Pennsylvania LLC Annual Report due?

Limited liability companies must file the Annual Report between January 1 and September 30 each calendar year. A company's first Annual Report is due the year following its formation in Pennsylvania or its initial foreign registration.

How much does the Pennsylvania LLC Annual Report cost?

The filing fee is $7. There is no fee for LLCs organized for a not-for-profit purpose.

Where do Pennsylvania LLCs file the Annual Report?

Online through the Department of State at file.dos.pa.gov. The Department of State mails a postcard reminder to the registered office address of each association required to file at least two months before the deadline.

Does Pennsylvania charge a franchise tax on LLCs?

No. The Capital Stock and Foreign Franchise Tax was eliminated for tax years beginning on or after January 1, 2016. Default-taxed LLCs (single-member LLCs and multi-member LLCs taxed as partnerships or S corporations) are not subject to the Pennsylvania Corporate Net Income Tax and have no RCT-101 filing requirement. LLCs that elect federal C-corporation taxation remain subject to the Corporate Net Income Tax.

What happens if a Pennsylvania LLC misses the Annual Report?

There is no monetary late-filing penalty, but the entity loses the protection of its name and, beginning with Annual Reports due in 2027, becomes subject to administrative dissolution, termination, or cancellation six months after the Annual Report due date.

How does a dissolved Pennsylvania LLC get reinstated?

An administratively dissolved LLC may apply for reinstatement at any time by filing the missing Annual Report(s) and paying a $35 reinstatement fee online ($40 if filed on paper) plus $15 for each missed Annual Report. There is no time limit on reinstatement eligibility for domestic LLCs. (Foreign LLCs whose registration has been administratively terminated cannot reinstate retroactively — they must reregister by submitting a new Foreign Registration Statement.)

Sources

  1. Pennsylvania Department of State — Annual Reports · retrieved May 10, 2026
  2. Pennsylvania Department of State — Alert: New Annual Report Requirement Starting in 2025 · retrieved May 10, 2026
  3. Pennsylvania Department of State — Business Resources FAQs · retrieved May 10, 2026
  4. Pennsylvania Department of Revenue — Capital Stock and Foreign Franchise Taxes · retrieved May 10, 2026
  5. Pennsylvania Department of Revenue — Partnerships/S Corporations/LLCs · retrieved May 10, 2026

Last reviewed: