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Official Website

of the Commonwealth of Pennsylvania

    The .gov means its official.

    Local, state, and federal government websites often end in .gov. Commonwealth of Pennsylvania government websites and email systems use "pennsylvania.gov" or "pa.gov" at the end of the address. Before sharing sensitive or personal information, make sure you're on an official state website. 
    Tax Types and Information

    ​Partnerships/ S Corporations/ Limited Liability Companies

    All corporations and limited liability companies doing business in Pennsylvania are required to pay corporate net income tax. Businesses that elect federal subchapter S status are considered Pennsylvania S corporations and are subject to the ​corporate net income tax only to the extent of built-in-gains.

    Rather, shareholders in the businesses considered S Corporations are taxed at the personal income tax rate, 3.07 percent. Shareholders of an S Corporation include their shares of income, loss and credit on their personal income tax returns.

    Partners in a partnership and members of an LLC taxed as a partnership or S Corporation are taxed at the personal income tax rate, 3.07 percent.