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PAGuide in reviewLast checked: Nov 3, 20265/6 sourced

Pennsylvania: corporate income tax, no franchise tax and an annual report required.

Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.

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Verified facts

  • Corporate income tax

    Yes

    7.49%

    Source · Nov 3, 2026

  • Franchise or privilege

    No

    Capital stock and foreign franchise taxes were eliminated for tax years beginning January 1, 2016 and after; the Department states corporations that filed only to report that tax have no annual filing requirement after 2015.

    Source · Nov 3, 2026

  • Entity annual report

    Yes

    Corporations (business and nonprofit, domestic and foreign): filing window January 1 through June 30 each year.

    Source · Nov 3, 2026

  • Return due date

    Published rule

    RCT-101 is due on or before the 15th day of the month following the federal due date, for both calendar and fiscal year filers; May 15, 2026 for a calendar year ending December 31, 2025 (federal due date April 15, 2026).

    Source · Nov 3, 2026

  • Extension

    Not verified

    A federal extension is automatically honored for RCT-101 (for a calendar-year C corporation this is typically the federal extended date of October 15, 2026). A corporation without a federal extension may request a Pennsylvania extension of up to 60 days on…

    Not verified

  • Zero activity / minimum tax

    Not verified

    Not verified

Dates, extensions and payments

Filing and payment dates stay separate wherever the source supports it.

  1. Filing

    Return filing

    RCT-101 is due on or before the 15th day of the month following the federal due date, for both calendar and fiscal year filers; May 15, 2026 for a calendar year ending December 31, 2025 (federal due date April 15, 2026).

    Same rule for fiscal years: the 15th day of the month following the federal due date. The 2026 Department reference guide lists the report for a year ending September 30 as due February 17, 2026 and…

    Source · Nov 3, 2026
  2. Entity report

    Entity report

    Corporations (business and nonprofit, domestic and foreign): filing window January 1 through June 30 each year.

    Fee $7 for business corporations; the requirement began January 1, 2025 and is filed with the Department of State under DSCB:15-146.

    Source · Nov 3, 2026

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Frequently asked questions

Does Pennsylvania impose a corporate income tax?

Yes. 7.49%

Does Pennsylvania charge a franchise or privilege tax?

No. The official source consulted does not impose a franchise tax on corporations.

When is the Pennsylvania corporate return due?

RCT-101 is due on or before the 15th day of the month following the federal due date, for both calendar and fiscal year filers; May 15, 2026 for a calendar year ending December 31, 2025 (federal due date April 15, 2026).

Does an extension also postpone the tax payment?

No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.

Related states

Chosen because their corporate filing profile matches this one.

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