Pennsylvania LLC Annual Report: $7, Due January 1 to September 30
Every Pennsylvania LLC now files an annual report with the Department of State: $7, online, between January 1 and September 30. It replaced the decennial report in 2025. From the 2027 reports onward, skipping it leads to administrative dissolution.
The decennial report is gone. This replaced it.
Act 122 of 2022, signed November 3, 2022, ended Pennsylvania's decennial report system. The Department of State states it directly: beginning in 2025, most domestic and foreign filing associations are required to file an Annual Report, and the long-time decennial report requirement has been repealed. Any guide or service still preparing you for a decennial report is describing repealed law. The current obligation is annual, small, and described below. We do not publish the old decennial fee, because the Department's current pages confirm the repeal without publishing the historical figure, and a repealed fee has no place in a current cost table.
The annual report, in one table
| Item | Pennsylvania rule |
|---|---|
| Form | Annual Report, DSCB:15-146 |
| Who files | Domestic LLCs and registered foreign LLCs, among other filing associations. The system began in calendar year 2025. |
| Window for LLCs | January 1 to September 30, each year. The Department sets this window for LLCs; file inside it. |
| Fee | $7 for a for-profit LLC. $0 for an LLC with a not-for-profit purpose. |
| Where | Online at file.dos.pa.gov, Business Filing Services. Online reports are automatically approved, and there are no expedited options for annual reports. |
| What it reports | Business name, jurisdiction of formation, registered office address, principal office address, the name of at least one governor (for an LLC, a member or manager), principal officers if any, and the Department of State entity number. |
| Late fee | None published by the Department of State. The penalty for failure is administrative, described below. |
Note what the report is not. It asks for no revenue, no income, and no tax information. Like Florida's report, it is a records filing: it keeps the public file current and the entity in good standing, for $7.
What happens if you do not file
Failure to file subjects the association to administrative dissolution, termination, or cancellation, and to loss of name protection: while an entity is dissolved, its name is available to other filers. Act 122 built in a transition period. Dissolution for failure begins with the reports due in 2027: an association that fails to file its 2027 report is subject to administrative dissolution, termination, or cancellation six months after the due date. Do not mistake the transition for optionality. The reports are required now, and the 2027 cycle is the one with teeth.
Reinstatement: domestic and foreign LLCs part ways
A dissolved domestic entity may reinstate with no time limit, by filing the reinstatement application, providing current annual report information, and paying for each delinquent annual report. The fee schedule prices the application at $35 if delivered electronically and $40 if not, plus an additional fee for each annual report not previously paid, listed at $15 on that schedule, separately from the $7 report fee itself. A foreign association whose registration is terminated gets no retroactive reinstatement. It must file a new Foreign Registration Statement, at $250, and start its Pennsylvania record over.
The other annual filing, for restricted professional LLCs only
One Pennsylvania LLC population files a second annual document. A restricted professional company, rendering services such as law, medicine, dentistry, public accounting, psychology, or veterinary medicine, files a Certificate of Annual Registration, DSCB:15-8221/8998, on or before April 15 each year. The fee is per qualifying member, $700 per member for the 2026 filing, counted on members licensed to practice the service with a principal residence in Pennsylvania on December 31 of the reporting year. Missing April 15 creates a UCC lien on company assets; missing May 15 adds a $500 penalty. Ordinary LLCs owe none of this.
Closing a Pennsylvania LLC takes two steps
Pennsylvania separates dissolution from termination, and only the second ends the LLC. A Certificate of Dissolution, DSCB:15-8872(b)(2), costs $70 and starts the winding up; the form itself warns it does not end the company's existence or remove it from the rolls. The closing filing for a domestic LLC that transacted business is the Certificate of Termination, DSCB:15-8872(f), also $70, filed with tax clearance certificates attached. Under the Business Hub closing guide, first complete an Application for Tax Clearance Certificate to receive clearances from the Department of Revenue and the Department of Labor and Industry, a step required even if the LLC never had tax accounts or employees, then file the termination with the clearances attached. An LLC that never transacted business uses a Voluntary Termination filing instead, also $70, with no clearance step. Budget $70 to close, or $140 for both filings. Our dissolution guide covers winding down first.
Sources, checked Nov 8, 2026
Pennsylvania Department of State: Fees and Payments ($125 Certificate of Organization, $7 annual report, $250 foreign registration, $70 fictitious name, reinstatement fees), the Pennsylvania Limited Liability Company page (no advertising required, restricted professional companies), the Annual Reports page (Act 122 of 2022, $7 report, January 1 to September 30 window, decennial repealed, dissolution from the 2027 reports), the Certificates of Annual Registration page ($700 per member for the 2026 filing, April 15 deadline, lien and $500 penalty), and forms DSCB:15-8821 and DSCB:15-8872(b)(2), all at pa.gov and file.dos.pa.gov. Pennsylvania Business Hub: Closing a Business guide (tax clearance certificates from Revenue and Labor and Industry before termination) at hub.business.pa.gov. Pennsylvania Department of Revenue: capital stock and foreign franchise tax eliminated for tax years after 2015, at pa.gov. Pennsylvania General Assembly: Title 15, Chapter 88, and Title 54 at legis.state.pa.us.
General Information Only
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