Pennsylvania LLC Cost and Filing Fees (2026)
A Pennsylvania LLC costs $125 to form - the Certificate of Organization (DSCB:15-8821) filing fee paid to the Pennsylvania Department of State. The required New Entity Docketing Statement carries no separate fee. Ongoing, you pay a $7 annual report each year, and there is no state LLC franchise tax. Optional costs include a $70 name reservation and expedited service.
Quick Answer
- Formation fee
- $125 - Certificate of Organization (DSCB:15-8821)
- Docketing statement
- $0 (required, DSCB:15-134A, no separate fee)
- Annual report
- $7 per year, due September 30
- Franchise tax
- None - capital stock/franchise tax eliminated in 2016
- Name reservation
- $70 (optional, 120 days, DSCB:15-208)
- Expedited
- $100 same-day / $300 three-hour / $1,000 one-hour (optional)
The Total Cost to Form a Pennsylvania LLC
The total mandatory state cost to create a Pennsylvania LLC is $125. That single fee covers the Certificate of Organization (DSCB:15-8821) filed with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations. Pennsylvania also requires a New Entity Docketing Statement (DSCB:15-134A) to accompany the certificate, but that form carries no separate fee, so the $125 is the complete state charge to bring the LLC into existence. The fee is the same whether you file online through Business Filing Services or by mail. For the step-by-step process behind these fees, see how to form an LLC in Pennsylvania.
Everything beyond that $125 is either recurring (the $7 annual report) or optional (name reservation, expedited processing, or a paid registered-office provider). Pennsylvania does not charge an LLC franchise tax or an initial-report fee, which keeps its true cost of formation lower than many states. For a national comparison, see how much an LLC costs.
Pennsylvania LLC Fee Schedule (2026)
The table below lists every common Pennsylvania LLC fee, each verified against the Department of State fee schedule or the Annual Reports page. Amounts are effective for 2026 and are set by the state, not by any filing service.
| Item | Form | Fee (2026) | When |
|---|---|---|---|
| Certificate of Organization (create the LLC) | DSCB:15-8821 | $125 | One-time, at formation |
| New Entity Docketing Statement (required) | DSCB:15-134A | $0 | One-time, with formation |
| Annual report | Online via file.dos.pa.gov | $7 | Yearly, by September 30 |
| Name reservation (120 days) | DSCB:15-208 | $70 | Optional, before filing |
| Change of registered office | DSCB:15-8825/134B | $5 | As needed |
| Certificate of Amendment | DSCB:15-8822 | $70 | As needed |
| Certificate of Dissolution | DSCB:15-8872 | $70 | At closing |
| Federal EIN | IRS Form SS-4 | $0 (free) | After formation |
Expedited service is charged on top of these amounts: $100 for same-day, $300 for three-hour, and $1,000 for one-hour processing, available online only.
The $7 Annual Report Cost
The annual report is the main recurring state cost of a Pennsylvania LLC. 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 $7 annual report replaced Pennsylvania's former decennial report, which was filed only once every ten years, so the ongoing paperwork burden is now yearly but the fee remains small.
LLCs organized with a not-for-profit purpose pay a $0 annual report fee. The requirement began in 2025, and for reports due in 2025 and 2026 the Department is not imposing administrative dissolution for a missed filing; beginning with 2027 filings, a missed report leads to administrative dissolution six months after the deadline. For the full rules, see the Pennsylvania annual report and taxes guide.
No Franchise Tax, But Pass-Through Income Tax
Pennsylvania does not charge an annual LLC franchise tax. The state eliminated its capital stock and foreign franchise tax for tax years beginning in 2016, so a standard LLC owes no yearly franchise levy for the privilege of existing. That is a meaningful cost saving compared with states that impose minimum franchise taxes.
Instead, an LLC's income passes through to its members, who report it on their Pennsylvania personal income tax return at the flat 3.07% rate. An LLC that elects to be taxed as a C corporation would instead owe Pennsylvania corporate net income tax, and an LLC that hires employees or sells taxable goods will have payroll or sales-tax obligations. Weigh those trade-offs in S-corp vs LLC and the national business license overview.
The absence of a franchise tax is a genuine cost advantage. In states that levy a minimum franchise tax or annual LLC tax, an LLC can owe hundreds of dollars each year regardless of income simply to keep the entity alive. In Pennsylvania, the only mandatory recurring state charge tied to the entity itself is the $7 annual report. That does not mean a Pennsylvania LLC owes no state tax - members still pay 3.07% on their share of profits, and a business that collects sales tax or pays wages has those obligations - but there is no separate levy imposed on the LLC just for existing. When you budget the true annual cost of a Pennsylvania LLC, the entity-level figure to plan around is the $7 report, with income tax layered on top based on actual profit.
Optional and Situational Costs
Beyond the mandatory fees, several Pennsylvania LLC costs are optional or depend on your situation:
- Name reservation - $70. If you want to lock in a name before filing, a Name Reservation (DSCB:15-208) holds it for 120 days.
- Commercial Registered Office Provider (CROP) - varies. If you have no Pennsylvania address, a CROP charges its own annual fee, which the state does not set. Using your own Pennsylvania street address as the registered office is free. See Pennsylvania registered office requirements.
- Expedited processing - $100 to $1,000. Same-day, three-hour, and one-hour options are available online for faster handling.
- Amendments and certified copies - from $70. Changing the certificate of organization or ordering certified documents carries additional Department of State fees.
- Restricted professional companies - higher annual registration. A PLLC formed by licensed professionals must file a Certificate of Annual Registration and pay a per-member fee set annually, with a statutory minimum of at least $500 per member under 15 Pa.C.S. § 8998.
Costs the State Does Not Charge
Several costs commonly assumed for LLCs do not apply in Pennsylvania. There is no registered agent fee required by the state, because Pennsylvania uses a registered office and you may list your own address at no charge. There is no general statewide business license fee, though specific industries and municipalities impose their own licenses. There is no franchise tax and no initial report fee. A federal EIN is free directly from the IRS. Being clear about what the state does and does not charge helps you avoid paying third parties for items the Commonwealth provides at no cost. For local license costs, see business licenses in Pennsylvania.
What a New Pennsylvania LLC Pays in Year One
It helps to separate the one-time cost of forming a Pennsylvania LLC from the recurring cost of keeping it alive. In its first year, a typical single-member Pennsylvania LLC that files online and uses its own address pays the $125 Certificate of Organization fee and nothing else to the state to form. Because the New Entity Docketing Statement is free, the federal EIN is free, and Pennsylvania uses a registered office you can supply yourself, the mandatory year-one state cost can be just $125. If the LLC is formed after the annual report window for its first calendar year, its first $7 annual report is due the following year, so the true recurring cost begins in year two.
A worked example: an LLC formed in March 2026 that reserves its name in advance would pay $70 (name reservation) plus $125 (formation) at start-up, for $195 in year one, then $7 each year afterward. An LLC that skips the optional name reservation and files its own address pays $125 up front and $7 per year thereafter. Neither figure includes a paid formation service, a CROP, or expedited processing, all of which are optional. This is why Pennsylvania is considered a relatively low-cost state to maintain an LLC: after the initial $125, the ongoing state burden is a single $7 report. Compare this profile against other states in how much an LLC costs.
Do You Need to Pay a Formation Service?
You do not need to pay a third-party formation service to create a Pennsylvania LLC. Every required filing - the Certificate of Organization, the docketing statement, and the annual report - can be completed directly with the Department of State through Business Filing Services at file.dos.pa.gov, and the state charges the same $125 whether you file yourself or a service files for you. Paid services add their own charges on top of the state fee for convenience, and some bundle a Commercial Registered Office Provider (CROP) or registered-office privacy address that carries a recurring fee the state does not require. Understanding the state's actual fee schedule lets you decide whether any add-on is worth its price rather than paying for items the Commonwealth provides at cost or for free. For what the registered office involves, see Pennsylvania registered office requirements.
Cost to Close a Pennsylvania LLC
Closing a Pennsylvania LLC costs $70 for the Certificate of Dissolution (DSCB:15-8872) filed with the Department of State. Since Act 122 of 2022, a tax clearance certificate is no longer required to dissolve, which removes a step and its associated delay, though any Pennsylvania taxes owed must still be paid. If you stop operating without filing, the annual report obligation continues until the LLC is dissolved or administratively cancelled. For the full wind-up procedure, see how to dissolve an LLC in Pennsylvania.
Frequently Asked Questions
How much does it cost to start an LLC in Pennsylvania?
It costs $125 - the Certificate of Organization (DSCB:15-8821) filing fee paid to the Department of State. The required docketing statement carries no separate fee, so $125 is the total state cost to create the LLC.
Does Pennsylvania have an annual LLC fee?
Yes. Under Act 122 of 2022, most LLCs file a $7 annual report with the Department of State by September 30 each year. It replaced the former decennial report, and there is no separate franchise tax.
Is there a Pennsylvania LLC franchise tax?
No. Pennsylvania eliminated the capital stock/franchise tax for tax years beginning in 2016. A standard LLC pays no franchise tax; income passes through to members at the 3.07% personal income tax rate.
How much is expedited LLC filing in Pennsylvania?
Expedited service costs $100 (same day), $300 (three hours), or $1,000 (one hour), each on top of the $125 filing fee and available online only.
Do I have to pay for a registered agent in Pennsylvania?
No. Pennsylvania requires a registered office, not a registered agent, and you may list your own Pennsylvania street address for free. A Commercial Registered Office Provider is optional and sets its own fee.
Related
- How much does an LLC cost? (cluster hub)
- How to form an LLC in Pennsylvania
- Pennsylvania LLC annual report and taxes
- Pennsylvania registered office requirements
- How to dissolve an LLC in Pennsylvania
- Business licenses in Pennsylvania
- How to form an LLC
- How to get an EIN
Sources
- Pennsylvania Department of State - Fees and Payments ($125 Certificate of Organization; $70 name reservation; $70 amendment/ancillary; $5 change of registered office; expedited $100/$300/$1,000).
- Pennsylvania Department of State - Pennsylvania Limited Liability Company (Certificate of Organization DSCB:15-8821; docketing statement DSCB:15-134A, no separate fee).
- Pennsylvania Department of State - Certificate of Organization form (DSCB:15-8821), $125 fee (PDF).
- Pennsylvania Department of State - Annual Reports ($7 LLC fee; $0 not-for-profit; September 30 deadline; Act 122 of 2022).
- Pennsylvania Department of State - Commercial Registered Office Providers (registered office option; CROP fees set privately).
- Pennsylvania Department of State - Certificate of Dissolution, Domestic LLC (DSCB:15-8872), $70 (PDF).
- Pennsylvania Department of Revenue - Capital Stock and Foreign Franchise Taxes (eliminated for tax years beginning in 2016).
- Pennsylvania Department of Revenue - Personal Income Tax (flat 3.07% rate; pass-through treatment of LLCs).
- Justia - 15 Pa.C.S. § 8998, Annual Registration (restricted professional companies).
- Justia - 15 Pa.C.S. § 8821, Formation and Certificate of Organization.
- Justia - 15 Pa.C.S. Chapter 88, Limited Liability Companies.
- IRS - Get an Employer Identification Number (free EIN).
- IRS - Limited Liability Company (LLC) (federal default classification).
- 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.