Pennsylvania Business Tax Deadlines (2026)
Next: May 15 — Form 990 due for nonprofits
Next Deadline: May 15 — Form 990 due for nonprofits
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1-Q4) | All | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
Pennsylvania State Tax Deadlines (2026)
| Tax Type | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Personal Income Tax (PA-40) | Individuals, sole proprietors | April 15 | October 15 |
| Estimated Income Tax (Q1-Q4) | Individuals owing tax | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
| Corporate Net Income Tax (RCT-101) | C-Corporations | April 15 (calendar year) | October 15 |
| Capital Stock/Foreign Franchise Tax | Corporations | April 15 (filed with CNI) | October 15 |
| S-Corp Information Return | S-Corporations | March 15 | September 15 |
| Partnership Information Return (PA-20S/65) | Partnerships | March 15 | September 15 |
| Sales & Use Tax | Businesses with taxable sales | Monthly (20th), quarterly, or semiannual | — |
| Payroll — Employer Withholding | Employers | Monthly, semimonthly, or quarterly | — |
| Local Earned Income Tax (EIT) | Employees & self-employed in PA municipalities | April 15 | October 15 |
| Annual Report | Domestic corps: Decennial; Foreign corps: Every 10 years | Varies | — |
Quarterly Estimated Tax Deadlines in Pennsylvania
Pennsylvania follows the federal estimated tax schedule:
| Quarter | Due Date |
|---|---|
| Q1 | April 15 |
| Q2 | June 15 |
| Q3 | September 15 |
| Q4 | January 15, 2027 |
Pennsylvania requires estimated payments if you expect to owe any PA income tax — there is no minimum threshold like other states. Corporate estimated payments are required if you expect to owe $500 or more.
Pennsylvania-Specific Tax Requirements
Pennsylvania imposes a flat personal income tax rate of 3.07% — one of the lowest flat rates in the nation. This applies to eight classes of income including net business income from sole proprietorships and partnerships. Notably, Pennsylvania does not allow a standard deduction or personal exemption for state income tax purposes, and losses cannot offset gains between different income classes (e.g., business losses can't offset wage income).
The Corporate Net Income (CNI) Tax rate is 8.99% for 2026 (being gradually reduced from 9.99% under Act 53 of 2022, scheduled to reach 4.99% by 2031). This is among the highest corporate tax rates in the country. Pennsylvania also imposes a Capital Stock/Foreign Franchise Tax, though the rate has been reduced to 0 mills effective 2016 — the return is still required but generates no tax. There is no entity-level tax on S-corps or partnerships beyond the information return requirements.
Pennsylvania's Sales and Use Tax rate is 6%, with an additional 1% in Allegheny County (7%) and 2% in Philadelphia (8%). Monthly returns are due by the 20th of the following month. One of PA's most complex features is the Local Earned Income Tax (EIT) — nearly every municipality and school district imposes its own EIT, typically ranging from 1% to 3.07% combined. Employers must withhold local EIT in addition to state withholding. Self-employed individuals must pay local EIT quarterly and file annually.
What Happens If You Miss a Pennsylvania Tax Deadline?
Pennsylvania's late filing penalty is 5% of the unpaid tax for each month the return is late (or fraction thereof), up to a maximum of 25%. Late payment carries an additional penalty of 5% per month, also up to 25%, calculated on the unpaid balance.
Interest on underpaid taxes is charged at a rate determined quarterly by the Department of Revenue — approximately 8% per year for 2026. The interest rate is the federal short-term rate plus 3%, adjusted quarterly.
Pennsylvania grants a 6-month extension for personal income tax (file REV-276) and corporate tax (file RCT-101 extension), but you must pay 90% of the actual tax liability by the original due date. Sales tax returns cannot be extended. Local EIT extensions generally follow the state extension automatically.
Pennsylvania Department of Revenue
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