How to Form an LLC in Pennsylvania: Steps & Cost (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form a Pennsylvania LLC by filing a Certificate of Organization (DSCB:15-8821), together with a New Entity Docketing Statement, with the Pennsylvania Department of State and paying the $125 filing fee. File it online through Business Filing Services or by mail. You must list a Pennsylvania registered office, and each year your LLC must file a $7 annual report with the Department of State.

Quick Answer

Form: Certificate of Organization, DSCB:15-8821 (plus docketing statement DSCB:15-134A)
Filing fee: $125 (2026), to the Pennsylvania Department of State
Agency: Bureau of Corporations and Charitable Organizations - file via Business Filing Services
Registered office: Required - a physical Pennsylvania street address or a CROP (no registered agent)
Ongoing: Annual report, $7, due September 30 each year
State income tax: Flat 3.07% personal income tax on pass-through income; no LLC franchise tax

Pennsylvania Agency and Form: Department of State, DSCB:15-8821

A Pennsylvania LLC is created by filing a Certificate of Organization with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations. The correct document is form DSCB:15-8821, and it must be accompanied by a New Entity Docketing Statement, form DSCB:15-134A, which carries no separate fee. Filing the certificate - and the Bureau's acceptance of it - is the legal act that brings the LLC into existence under the Pennsylvania Uniform Limited Liability Company Act of 2016, codified at 15 Pa.C.S. Chapter 88.

The Certificate of Organization asks for the LLC's name, the address of its registered office (or the name of a Commercial Registered Office Provider), the name of each organizer, and the effective date. The name must contain a designator such as "company," "limited," or "limited liability company" (or an abbreviation) and be distinguishable from existing Pennsylvania entity names. You can search names and file through Business Filing Services at file.dos.pa.gov, the Department's online portal, or file by mail. This guide covers the Pennsylvania process; for the national overview, see how to form an LLC.

How to Form a Pennsylvania LLC, Step by Step

Forming a Pennsylvania LLC is a six-step process centered on the Certificate of Organization. Each step below corresponds to a requirement of the Pennsylvania Uniform Limited Liability Company Act of 2016 or a federal tax rule.

Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file with the Department of State. Verify availability through Business Filing Services. If you are not ready to file, you may reserve the name for 120 days by filing a Name Reservation (DSCB:15-208) for $70. Confirm the name does not infringe a federal trademark.
Designate a Pennsylvania registered office. Every Pennsylvania LLC must list a registered office with a physical Pennsylvania street address - a post office box alone is not acceptable. If you have no Pennsylvania address, you may contract with a Commercial Registered Office Provider (CROP) and list the provider instead.
File the Certificate of Organization (DSCB:15-8821). Submit the Certificate of Organization and the New Entity Docketing Statement (DSCB:15-134A) to the Department of State and pay the $125 fee. File online through Business Filing Services for the quickest turnaround, or send the forms by mail. Once the Bureau accepts the filing, your LLC legally exists.
Adopt an operating agreement. Pennsylvania does not file or require you to submit an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution. See what an LLC is for how the operating agreement governs the company.
Get an EIN and register for Pennsylvania taxes. Apply for a free federal EIN from the IRS, then register for state taxes through myPATH with the Department of Revenue - including a sales tax license if you sell taxable goods or services. Consider whether an S-corporation election fits your situation.
File your annual report. Beginning the calendar year after formation, file the $7 annual report with the Department of State by September 30 each year. See the Pennsylvania annual report guide for details.

After these steps, open a business bank account (banks generally ask for the stamped Certificate of Organization and the EIN) and keep your registered office and annual report current every year.

Pennsylvania LLC Filing Fees (2026)

The core cost of a Pennsylvania LLC is the $125 Certificate of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against the Pennsylvania Department of State fee schedule. Amounts are effective for 2026 and are set by the state, not by any filing service.

Item	Form	Fee (2026)	Agency
Certificate of Organization (create the LLC)	DSCB:15-8821	$125	Department of State
New Entity Docketing Statement (required)	DSCB:15-134A	No separate fee	Department of State
Name reservation (120 days)	DSCB:15-208	$70	Department of State
Change of registered office	DSCB:15-8825/134B	$5	Department of State
Annual report	Online via file.dos.pa.gov	$7	Department of State
Federal EIN	IRS Form SS-4	$0 (free)	IRS

Expedited processing is available from the Department of State for an added fee: $100 for same-day service, $300 for three-hour service, and $1,000 for one-hour service, on top of the statutory filing fee. For a full cost breakdown, see Pennsylvania LLC cost and the national how much an LLC costs guide.

Pennsylvania Registered Office Requirement

A Pennsylvania registered office is the physical Pennsylvania address where your LLC receives service of process and official state correspondence. Unlike most states, Pennsylvania does not require a registered agent; the Associations Code requires a registered office instead. The office must be an actual street address or rural route box number in Pennsylvania - a post office box address alone is not acceptable under 15 Pa.C.S. § 135(c)(1). You list the registered office directly on the Certificate of Organization.

If your LLC has no physical location in Pennsylvania, you may instead contract with a Commercial Registered Office Provider (CROP) and list the provider's name in place of a street address. You must have a written contract with the CROP before listing it; listing a CROP without a contract can expose the filer to civil and criminal penalties. To change your registered office later, file the appropriate change form for a $5 fee. See Pennsylvania registered office requirements and the national registered agent overview for detail.

Processing Time and What to Expect

Processing time for a Pennsylvania Certificate of Organization depends on your filing method and whether you pay for expedited service. Standard online filings submitted through Business Filing Services are generally processed within several business days, and mailed filings take longer because of transit and queue time. If you need proof of formation quickly, the Department of State offers same-day service for an added $100, three-hour service for $300, and one-hour service for $1,000, each available online only and charged on top of the $125 filing fee. Once accepted, you receive a stamped, filed copy that serves as proof the LLC exists.

After You File: Annual Report and Ongoing Compliance

After formation, a Pennsylvania LLC's main recurring state obligation is the annual report. Under Act 122 of 2022, most domestic and foreign LLCs must file an annual report with the Department of State and pay a $7 fee. For LLCs, the filing window runs from January 1 to September 30 each year. This annual report replaced Pennsylvania's former decennial report, which was filed only once every ten years.

The requirement began in calendar year 2025. For reports due in 2025 and 2026, the Department is not imposing administrative dissolution for a missed filing, but beginning with reports due in 2027, an LLC that fails to file becomes subject to administrative dissolution six months after the due date. Keeping your registered office current and filing the annual report on time is the simplest way to stay in good standing. See the Pennsylvania annual report and taxes guide for the full rules.

EIN, State Taxes, and Licenses

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment. For state tax, an LLC's income passes through to members, who pay Pennsylvania personal income tax at the flat 3.07% rate. Pennsylvania eliminated the capital stock and foreign franchise tax for tax years beginning in 2016, so there is no annual LLC franchise tax.

If your LLC sells taxable goods or services, you must obtain a Pennsylvania Sales, Use and Hotel Occupancy Tax license from the Department of Revenue before making sales; the license is free and you register through myPATH. Pennsylvania has no general statewide business license, but many municipalities and regulated professions require their own permits or licenses. See business licenses in Pennsylvania and the national business license overview.

Penalties for Missing Pennsylvania Requirements

Missing Pennsylvania requirements carries real consequences. Beginning with annual reports due in 2027, an LLC that fails to file its $7 annual report becomes subject to administrative dissolution or cancellation six months after the September 30 due date. An administratively dissolved LLC loses the exclusive right to its name and must apply for reinstatement to restore good standing. Separately, failing to maintain a valid registered office can jeopardize your ability to receive legal notices, and a default judgment can be entered if you miss service of process. On the tax side, unpaid Pennsylvania taxes accrue penalties and interest through the Department of Revenue. Keeping the registered office, annual report, and tax accounts current avoids these outcomes.

Closing a Pennsylvania LLC

To close a Pennsylvania LLC properly, you wind up the business under 15 Pa.C.S. § 8872, settle debts and distribute remaining assets, and file a Certificate of Dissolution (DSCB:15-8872) with the Department of State for a $70 fee. Since Act 122 of 2022, a tax clearance certificate is no longer required to dissolve, though any taxes owed must still be paid. Simply abandoning the LLC leaves annual report obligations running. See how to dissolve an LLC in Pennsylvania for the full wind-up and dissolution steps.

Frequently Asked Questions

How much does it cost to start an LLC in Pennsylvania?

The state filing fee for the Certificate of Organization (DSCB:15-8821) is $125, paid to the Department of State. The required docketing statement carries no separate fee, and the annual report costs $7 each year. See Pennsylvania LLC cost.

What form do I file to create a Pennsylvania LLC?

Form DSCB:15-8821, the Certificate of Organization, plus a New Entity Docketing Statement (DSCB:15-134A). File both online through Business Filing Services or by mail, with the $125 fee to the Department of State.

Does a Pennsylvania LLC need a registered agent?

No. Pennsylvania requires a registered office with a physical Pennsylvania street address, not a registered agent. If you have no Pennsylvania address, you may use a Commercial Registered Office Provider (CROP).

Does Pennsylvania require an LLC annual report?

Yes. Under Act 122 of 2022, most LLCs file a $7 annual report with the Department of State by September 30 each year. This replaced the former decennial report.

How is a Pennsylvania LLC taxed?

By default an LLC is a pass-through entity, and members pay the flat 3.07% Pennsylvania personal income tax on their share. Pennsylvania eliminated the capital stock/franchise tax in 2016, so there is no annual LLC franchise tax.

How long does it take to form a Pennsylvania LLC?

Standard online filings are typically processed within several business days. Expedited service costs an added $100 (same day), $300 (three hours), or $1,000 (one hour) on top of the $125 fee.

More Pennsylvania business guides

Business License In Dissolve An Llc In Annual Report Articles Of Organization Business Entity Search Certificate Of Formation Dba Filing Llc Cost Llc Tax Filing Operating Agreement Registered Agent

Sources

Pennsylvania Department of State - Pennsylvania Limited Liability Company (Certificate of Organization DSCB:15-8821; docketing statement DSCB:15-134A; Bureau of Corporations and Charitable Organizations).
Pennsylvania Department of State - Certificate of Organization, Domestic LLC (DSCB:15-8821) form and $125 fee (PDF).
Pennsylvania Department of State - Fees and Payments ($125 Certificate of Organization; $70 name reservation; $5 change of registered office; expedited $100/$300/$1,000).
Pennsylvania Department of State - Annual Reports ($7 LLC fee; September 30 deadline; Act 122 of 2022; 2025–2026 transition; 2027 administrative dissolution).
Pennsylvania Department of State - Commercial Registered Office Providers (registered office vs. agent; physical address; 15 Pa.C.S. § 135(c)(1)).
Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations.
Pennsylvania Department of State - Business Filing Services portal (online filing; name search).
Pennsylvania Department of Revenue - Personal Income Tax (flat 3.07% rate; pass-through treatment of LLCs).
Pennsylvania Department of Revenue - Capital Stock and Foreign Franchise Taxes (eliminated for tax years beginning in 2016).
Justia - 15 Pa.C.S. § 8821, Formation and Certificate of Organization.
Justia - 15 Pa.C.S. § 8872, Winding Up and Filing of Certificates.
Justia - 15 Pa.C.S. Chapter 88, Limited Liability Companies.
IRS - Limited Liability Company (LLC) (federal default classification).
IRS - Get an Employer Identification Number (free EIN).
Cornell Law School, Legal Information Institute - Limited Liability Company (LLC).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Pennsylvania Department of State and Pennsylvania Department of Revenue before acting.