Every individual, partnership, association, limited liability company (LLC), and corporation engaged in a business, profession, or other activity for profit within the City of Philadelphia must file a Business Income & Receipts Tax (BIRT) return.
The Net Profits Tax (NPT) is imposed on the net profits from the operation of a trade, business, profession, enterprise, or other activity by: Philadelphia residents, even if their business is conducted outside of Philadelphia. Non-residents who conduct business in Philadelphia.
Log into your Philadelphia Tax Center profile. Find your BIRT account, and select “File, view, or amend returns.” Pick “File now” on the “Returns” screen.
The wage tax, which is typically withheld from workers' paychecks, applies to all Philadelphians, regardless of where they work, and to all nonresidents who work in the city. The current rates are 3.75% for residents and 3.44% for nonresidents.
If an employer requires an individual to work outside of the City, those wages are not subject to the Wage Tax, i.e. the individual is working outside of the City for the “convenience of the employer.” If an employee requests to work remotely for their convenience, wages are subject to the Wage Tax.
Request a tax clearance certificate You can check your tax compliance status and request a certificate on the Philadelphia Tax Center. You don't need a username or password to request a tax clearance certificate. Visit our Tax Clearance resources webpage to learn how to request a certificate online.
Tax rates, penalties, & fees The current rates for the Business Income & Receipts Tax (BIRT) are 1.415 mills ($1.415 per $1,000) on gross receipts, and 5.99% on taxable net income. The BIRT is based on both gross receipts and net income. Both parts must be filed.
Table 1. Meals Tax Rates in the 50 Largest US Cities Population RankCityCombined Tax on Meals (2024) 3 Chicago 11.75% 4 Houston 8.25% 5 Phoenix 8.60% 6 Philadelphia 8.00%43 more rows •
Philadelphia sales tax details The minimum combined 2025 sales tax rate for Philadelphia, Pennsylvania is 8.0%. This is the total of state, county, and city sales tax rates. The Pennsylvania sales tax rate is currently 6.0%.