The Keystone State

Pennsylvania Legal, Tax
& Document Resources

“Virtue, Liberty and Independence” — Pennsylvania state motto

Official Pennsylvania resources: tax deadlines, labor laws, business registration, immigration guidance, and free AI contract review — all in plain English.

13M+
Residents
3.07% flat (plus local earned income tax)
State Income Tax
$7.25
Min. Wage
Great Seal of the Commonwealth of Pennsylvania
5th
by population
6th
GDP $1056B
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Pennsylvania Lease Agreement
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✓Deposit terms comply with state law
13,059,432
Population
Census 2025 ↗
$1,056B
State GDP
BEA 2025 ↗
$77,545
Median Income
ACS 2024 ↗
1.2M
Small Businesses
SBA 2025 ↗
3.6%
Unemployment
BLS Sep 2026 ↗
8.3%
Foreign-Born
ACS 2024 ↗
Income Tax
3.07% flat (plus local earned income tax)
State income tax (2026)
Min. Wage
$7.25
Eff. 2009-07-24
Property Tax
1.36%
Avg effective rate on owner-occupied homes
Sales Tax
6% state; 6.34% avg. with local
State rate; local rates may add
LLC Fee
$125
Certificate of Organization
Unemployment
3.6%
Seasonally adjusted
Tax Deadline
Apr 15
State return due (next business day if a weekend)
Annual Report
$7
LLC annual filing

How Pennsylvania compares

Ranked against the other 49 states on the figures we hold. Rates that combine state and local components — sales tax, the minimum wage where it varies by region — are shown on this page but not ranked, because a single number would misstate them.

FigurePANationallyIn its region
PopulationUS Census Bureau, Vintage 2025 estimates, July 1, 202513,059,4325th highest of 502 of 11
GDP ($bn)Bureau of Economic Analysis, 202510566th highest of 502 of 11
Median household incomeUS Census Bureau, ACS 2024 1-year, 2024$77,54527th highest of 5010 of 11
Unemployment rateBureau of Labor Statistics, LAUS (seasonally adjusted, preliminary), September 20263.6%tied 20th lowest of 504 of 11
Foreign-born shareUS Census Bureau, ACS 2024 1-year, 20248.3%25th highest of 508 of 11
Property tax ratechecked Nov 2026; confirm with the Pennsylvania legislature1.36%38th lowest of 505 of 11
Deposit return window (days)checked Nov 2026; confirm with the Pennsylvania legislature30tied 15th lowest of 505 of 11
Eviction notice (days)checked Nov 2026; confirm with the Pennsylvania legislature10tied 13th highest of 508 of 11
Final pay deadline (days)checked Nov 2026; confirm with the Pennsylvania legislature0tied 1st lowest of the 29 states that set one1 of 7
  • State income tax: yes41 of 50 states answer the same way
  • At-will employment: yesthe same in all 50 states — it does not set Pennsylvania apart
  • Paid sick leave required: no30 of 50 states answer the same way
  • Paid family leave: no38 of 50 states answer the same way
  • Workers' comp required: yes49 of 50 states answer the same way
  • Rent control permitted: no46 of 50 states answer the same way
  • Annual report required: yes43 of 50 states answer the same way

Statistical figures: US Census Bureau, Vintage 2025 estimates (July 1, 2025) · US Census Bureau, ACS 2024 1-year (2024) · Bureau of Economic Analysis (2025) · Bureau of Labor Statistics, LAUS (seasonally adjusted, preliminary) (September 2026) · SBA Office of Advocacy, 2025 Small Business Profiles (2025). Tax, wage, business and tenancy figures are recorded from state sources and were last checked on 2026-11-05 — confirm anything you are about to act on with the Pennsylvania legislature.

What's changing in Pennsylvania

Enacted changes with a fixed effective date. Contracts, payroll and leases signed now may run past these dates.

Coming up

  • January 1, 2027
    Unfiled annual reports lead to administrative dissolution

    The $7 annual report (due by September 30 for LLCs) began in 2025; from reports due in 2027, entities that miss it are dissolved six months after the due date.

    Source ↗

Checked against official sources on 2026-11-05.

How long you have in Pennsylvania

The periods that decide whether something is on time. Days are calendar days unless the underlying rule says otherwise.

Return a security deposit within
30 days
Eviction notice before filing
10 days
Final paycheck within
0 days
LLC formation processed in
3-5 business days
Annual report due
September 30
Overtime starts after
40 hrs/week

AI Legal Insights — Pennsylvania

AI-generated · Updated July 2026

Powered by Gemma AI
Legal Climate

Pennsylvania operates under a dual court system consisting of local courts and the Commonwealth's unified judicial system, including the Supreme Court of Pennsylvania. The state is known for its robust consumer protection laws enforced by the Office of Attorney General and specific statutes governing landlord-tenant relations.

Business Climate

The state offers a diverse economy with strong sectors in healthcare, manufacturing, and energy, particularly in the Marcellus Shale region. While the flat income tax is relatively simple, businesses must navigate various local municipal taxes and a regulatory environment that varies significantly between Philadelphia and rural counties.

Immigration

Pennsylvania hosts a diverse immigrant population, with significant communities in Philadelphia and Pittsburgh. While the state does not have statewide sanctuary laws, many local municipalities have adopted specific policies regarding immigrant services and local law enforcement cooperation.

Contract Tips for Pennsylvania
  • ›Ensure all contracts involving real estate comply with the Pennsylvania Statute of Frauds, which requires certain agreements to be in writing.
  • ›Be mindful of the Pennsylvania Uniform Consumer Protection Law (UCPL) when drafting consumer-facing agreements to avoid claims of unfair or deceptive practices.
  • ›Specify whether disputes will be settled in state or federal court, noting that Pennsylvania has distinct jurisdictional rules for its various judicial districts.

AI-generated insights · Verify with a licensed attorney before relying on this information.

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Employment Laws

Pennsylvania labor regulations

PA

Pennsylvania is an at-will employment state. The minimum wage remains the federal $7.25/hr, and there is no statewide paid sick leave or paid family leave law.

LawPA RuleFederal Floor
Minimum Wage$7.25/hr (matches federal; unchanged since July 24, 2009; no state increase enacted)$7.25/hr
OvertimeAfter 40 hrs/week at 1.5× the regular rate; PA rules largely mirror the FLSAFLSA: after 40 hrs/week at 1.5x regular rate
Paid Sick LeaveNo state mandate; Philadelphia and Pittsburgh have local paid sick leave ordinances (Philadelphia: 1 hr per 40 hrs worked, up to 40 hrs/yr)No federal mandate
Paid Family LeaveNo state programFMLA: up to 12 weeks unpaid for qualifying employers
Workers' CompensationRequired for virtually all employers with employees, including part-time workersFederal employees covered under FECA
At-Will EmploymentYes — employer or employee may end employment at any time for any lawful reasonDefault nationwide; federal anti-discrimination laws apply
Final PaycheckBy the next regular payday following separationNo federal requirement
Meal & Rest BreaksMinors (under 18): 30-min break after 5 consecutive hours; no requirement for adultsNo federal adult break requirement; short breaks (up to 20 min) must be paid
Anti-Discrimination CoveragePennsylvania Human Relations Act applies to employers with 4 or more employeesTitle VII: employers with 15+ employees
Notable Exceptions & Protections
  • Philadelphia and Pittsburgh require employers to provide paid sick leave under local ordinances.
  • Pennsylvania's CROWN Act, protecting against hair-based discrimination, took effect January 24, 2026.

Sources: U.S. Department of Labor state minimum wage table · state labor agencies (checked Nov 2026)

Landlord-Tenant Laws

Pennsylvania rental regulations

PA

Pennsylvania landlord-tenant law is set by the Landlord and Tenant Act of 1951. Security deposits are capped at two months' rent in the first year and one month after that, and deposits held more than two years must earn interest.

TopicPA Rule
Security Deposit LimitFirst year of the lease: up to 2 months' rent; from the second year on: up to 1 month's rent
Deposit ReturnWithin 30 days after the lease ends or the tenant moves out, with an itemized written list of deductions; a landlord who misses this loses the right to withhold and can owe double the amount wrongly withheld
Deposit InterestDeposits over $100 must be held in escrow; after two years, the tenant is entitled to interest earned on the deposit, minus a small administrative fee
Rent ControlNo rent control in Pennsylvania
Eviction Notice (Non-Payment)10-day written notice to quit before the landlord may file in Magisterial District Court (unless the lease validly waives notice)
Eviction Notice (Other)For lease violations or end of term: 15 days' notice for leases of one year or less (or indefinite terms); 30 days for leases longer than one year
HabitabilityLandlords must keep residential units habitable; after notice and a reasonable chance to fix serious defects, tenants may have remedies such as repair-and-deduct or rent withholding in limited circumstances
Self-Help EvictionProhibited — a landlord needs a court order, enforced by a constable or sheriff, to remove a tenant
Retaliation ProtectionState law and local ordinances (notably in Philadelphia) restrict retaliation against tenants for complaints or joining a tenant organization
Know your rights

Both landlords and tenants have enforceable rights under Pennsylvania law. Document all communications and keep copies of your lease agreement. Use AI review to spot risky clauses before signing.

Starting a Business

Pennsylvania LLC formation guide

PA

Pennsylvania levies a flat 3.07% personal income tax, plus local earned income taxes in most municipalities. The corporate net income tax is 7.49% in 2026 and falls by 0.5 percentage point a year to 4.99% in 2031. LLCs are formed with the Department of State for $125. Since 2025, LLCs must file a $7 annual report by September 30; starting with reports due in 2027, entities that miss it are administratively dissolved six months after the due date.

$125
LLC Filing Fee
Free
EIN (IRS)
$7
Annual Report

Step-by-step LLC formation

  1. 1
    Choose a business name — must include "LLC," "L.L.C.," or "Limited Liability Company"; check availability with the PA Department of State
  2. 2
    File a Certificate of Organization with the PA Department of State online (Business Filing Services) or by mail
  3. 3
    Pay the $125 filing fee
  4. 4
    Designate a registered office — a Pennsylvania street address or a commercial registered office provider (not a P.O. Box)
  5. 5
    Obtain an EIN from the IRS — free at irs.gov (required for banking, hiring, and PA tax registration)
  6. 6
    Register for PA state taxes through myPATH — required if you have employees or collect sales tax — and register for local earned income tax withholding
  7. 7
    File the $7 annual report with the Department of State by September 30 each year
  8. 8
    Obtain required local business licenses and permits from the city or county where you operate
United States Federal

Every LLC also needs a free EIN from the IRS (Form SS-4). Apply online at irs.gov — takes about 15 minutes and is required to open a business bank account.

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Federal Offices

United States government offices in Pennsylvania

US GOV
IRSIRS Taxpayer Assistance Centers

Walk-in assistance by appointment only. Call (844) 545-5640 to schedule, or book online at irs.gov.

Philadelphia Taxpayer Assistance Center
600 Arch St, Room 7426, Philadelphia, PA 19106
Pittsburgh Taxpayer Assistance Center
1000 Liberty Ave, Room 1400, Pittsburgh, PA 15222
Scranton Taxpayer Assistance Center
290 Washington Ave, Scranton, PA 18503
Harrisburg Taxpayer Assistance Center
228 Walnut St, Harrisburg, PA 17101
USCISUSCIS Field Offices

Immigration appointments via my.uscis.gov or call (800) 375-5283.

Philadelphia Field Office
1600 Callowhill St, Philadelphia, PA 19130
Pittsburgh Field Office
2000 Technology Dr, Pittsburgh, PA 15219

Latest Tax & Business News

Updated daily

Check these official sources for latest Pennsylvania tax & business news:

Top Pennsylvania Cities

Localized legal, tax & contract help for each city.

9 cities
Philadelphia
Healthcare & Life Sciences · Education
Pittsburgh
Technology · Healthcare
Allentown
Manufacturing · Healthcare
Reading
Manufacturing · Healthcare
Erie
Manufacturing · Healthcare
Scranton
Healthcare · Education
Bethlehem
Higher Education · Healthcare
Lancaster
Agriculture & Food Processing · Healthcare
Harrisburg
State Government · Healthcare

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Common Questions

Pennsylvania legal & business FAQ

PA
Pennsylvania's minimum wage is $7.25 per hour, matching the federal minimum, and it has not changed since July 24, 2009. No state increase has been enacted.
Pennsylvania has a flat 3.07% personal income tax with no graduated brackets. Most municipalities and school districts also levy a local earned income tax. Pennsylvania does not tax Social Security benefits and exempts most retirement income for retirees.
Pennsylvania follows the federal deadline: Form PA-40 is due April 15, so 2026 returns are due April 15, 2027. Local earned income tax returns are filed separately with your local tax collector.
File a Certificate of Organization with the PA Department of State and pay the $125 filing fee. You need a registered office address in Pennsylvania (or a commercial registered office provider) and an EIN from the IRS. Unlike corporations, LLCs do not have to publish a notice of formation in newspapers.
Yes. Since 2025, Pennsylvania LLCs must file an annual report with the Department of State by September 30 each year; the fee is $7. Starting with reports due in 2027, an entity that does not file is administratively dissolved six months after the due date.
The corporate net income tax rate continues to fall by 0.5 percentage point a year on its way to 4.99% in 2031. Starting with annual reports due in 2027, entities that miss the annual report deadline face administrative dissolution six months later. The $7.25 minimum wage is unchanged.
Pennsylvania limits security deposits to two months' rent in the first year of a lease and one month's rent from the second year on. Landlords must return the deposit with an itemized list of deductions within 30 days after move-out. A landlord who fails to do so loses the right to withhold any of it and can owe double the amount wrongly withheld.
For unpaid rent, the landlord must generally give a 10-day written notice to quit, then file in Magisterial District Court (Philadelphia Municipal Court in Philadelphia). For other lease violations or the end of a term, notice is 15 or 30 days depending on the lease length. Only a court order, enforced by a constable or sheriff, can remove a tenant.
Yes. Either an employer or employee can end the employment relationship at any time for any lawful reason. Firing someone for a reason prohibited by the Pennsylvania Human Relations Act or federal law, or in violation of clear public policy, is unlawful.
Yes. Virtually all Pennsylvania employers with employees must carry workers' compensation insurance. It pays medical costs and part of lost wages for work-related injuries and illnesses, and employers who fail to carry coverage face civil and criminal penalties.
Pennsylvania has two USCIS field offices: the Philadelphia Field Office at 1600 Callowhill St, Philadelphia, PA 19130, and the Pittsburgh Field Office at 2000 Technology Dr, Pittsburgh, PA 15219. Appointments are scheduled through the USCIS Contact Center at (800) 375-5283.
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