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Pennsylvania Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations and other official sources listed below

Short answer: Pennsylvania LLCs file the Annual Report (DSCB:15-146) each year (January 1 - September 30 each year (domestic and foreign LLCs); fee $7). Corporations: January 1 - June 30 each year (business and nonprofit corporations, domestic and foreign), fee $7.

Pennsylvania annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Pennsylvania · LLC

Annual Report (DSCB:15-146): January 1 - September 30 each year (domestic and foreign LLCs)

State fee
$7
If you file late
No late fee stated by the state

Verified 2026-10-03 against 1 official source: [1] pa.gov

Pennsylvania LLC: Annual Report (DSCB:15-146)

Due
January 1 - September 30 each year (domestic and foreign LLCs)
How often
Every year
First report
By September 30 of the year after formation or initial foreign registration (no report in the formation year)
Filing window
Filing opens January 1; DOS mails a postcard to the registered office at least two months before the deadline
State fee
$7 — $0 for LLCs with a not-for-profit purpose. Online filings are approved automatically; no expedite option. Requirement began in 2025 (Act 122 of 2022); decennial report repealed. Restricted professional companies (PLLCs) must still also file the separate Certificate of Annual Registration by April 15
Late fee
None stated by the state
Grace period
Transition period: no dissolution for reports missed in 2025 or 2026. Beginning with reports due in 2027, dissolution occurs six months after the due date (i.e., about March 30 of the following year for LLCs)
Dissolution
Beginning with annual reports due in 2027, an LLC that fails to file is subject to administrative dissolution (foreign: administrative termination of registration) six months after the September 30 due date, and loses protection of its name
Reinstatement
Domestic: Application for Reinstatement $35 online / $40 paper, plus $15 for each missing annual report; no time limit. Foreign LLCs cannot reinstate and must file a new Foreign Registration Statement

Sources: [1] pa.gov

Pennsylvania corporation: Annual Report (DSCB:15-146)

Due
January 1 - June 30 each year (business and nonprofit corporations, domestic and foreign)
How often
Every year
First report
By June 30 of the year after incorporation or initial foreign registration
Filing window
Filing opens January 1; postcard reminder at least two months before the deadline
State fee
$7 — For business corporations. No expedite option
Late fee
None stated by the state
Grace period
No dissolution for reports missed in 2025 or 2026; enforcement begins with reports due in 2027
Dissolution
Beginning with annual reports due in 2027, administrative dissolution (foreign: termination of registration) six months after the June 30 due date (about December 30), with loss of name protection
Reinstatement
Application for Reinstatement $35 online / $40 paper, plus $15 per missing annual report; no time limit. Foreign corporations must reregister instead

Sources: [1] pa.gov

Pennsylvania nonprofit corporation: Annual Report (DSCB:15-146)

Due
January 1 - June 30 each year
How often
Every year
First report
By June 30 of the year after incorporation
Filing window
Filing opens January 1
State fee
Free — No fee for nonprofit corporations
Late fee
None stated by the state
Grace period
Enforcement begins with reports due in 2027
Dissolution
Administrative dissolution six months after the due date, beginning with reports due in 2027
Reinstatement
Application for Reinstatement $35 online / $40 paper plus $15 per missing report (as listed for domestic filing associations)

Sources: [1] pa.gov

Foreign (out-of-state) LLCs and corporations registered in Pennsylvania

  • LLC: Same $7 report and September 30 deadline. If terminated for non-filing (from 2027), a foreign LLC cannot reinstate; it must file a new Foreign Registration Statement and gets a new file number
  • Corporation: Same $7 report and June 30 deadline; termination for non-filing requires reregistration rather than reinstatement

Good to know

  • Pennsylvania's annual report is new as of 2025 (Act 122 of 2022) and replaced the decennial report. Deadlines differ by entity type: corporations June 30, LLCs September 30, LPs/LLPs/others December 31.
  • Fee is only $7 ($0 for nonprofits). No penalties or dissolution for 2025-2026; dissolution enforcement starts with reports due in 2027, six months after the due date.
  • The first annual report is due in the calendar year after formation.
  • PLLCs, LLPs and LLLPs must continue to file the separate Certificate of Annual Registration by April 15 in addition to the annual report.

Pennsylvania annual report FAQ

When is the Pennsylvania LLC annual report due?

Annual Report (DSCB:15-146): January 1 - September 30 each year (domestic and foreign LLCs). First report: By September 30 of the year after formation or initial foreign registration (no report in the formation year). Use the calculator on this page with your formation date to get the exact date.

How much is the Pennsylvania annual report fee?

LLC: $7 ($0 for LLCs with a not-for-profit purpose. Online filings are approved automatically; no expedite option. Requirement began in 2025 (Act 122 of 2022); decennial report repealed. Restricted professional companies (PLLCs) must still also file the separate Certificate of Annual Registration by April 15). Corporation: $7 (For business corporations. No expedite option). Nonprofit corporation: Free. These are state fees; portal or card fees may apply.

What happens if I file my Pennsylvania annual report late?

Beginning with annual reports due in 2027, an LLC that fails to file is subject to administrative dissolution (foreign: administrative termination of registration) six months after the September 30 due date, and loses protection of its name.

Where do I file the Pennsylvania annual report?

With the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations, online at file.dos.pa.gov/.

Related

Annual reports in other states

General information, not legal advice. Confirm current fees and deadlines with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations before filing.