We're still working on this page's design and content. Components of the Credit Calculation An Activity License is required for all businesses and non-profits operating in Philadelphia. Pennsylvania personal income tax law does not allow deductions for taxes based on net income. Use these forms to compute the amount of Net Profits Tax you owe for 2019. These changes were accomplished through the issuance of a series of regulations and advisory notices adopting an economic nexus standard in response to South Dakota v. If you have obtained a federal six-month extension, you will be granted additional time to file the NPT. On March 23, 2020, The Philadelphia Department of Revenue announced it extended the 2019 tax year filing and payment deadlines to July 15, 2020 for the Business Income and Receipts Tax (BIRT) and Net Profits Tax (NPT). Tax Payments. The City of Philadelphia recently announced several tax changes impacting the City’s Business Income and Receipts Tax (BIRT) and Net Profits Tax (NPT). For July 1, 2017 to December 31, 2017 = 2.9654% (.029654) Rate: 3.9102% (Resident) 3.4828% (Non-Resident) BUSINESS USE AND OCCUPANCY TAX A tax on the business, trade or other commercial use and occupancy of real You must visit our payments website to print a customized extension payment coupon. 2007 NET PROFITS TAX - 1st ESTIMATED TAX PAYMENT Taxpayer Name and Address DEPARTMENT OF REVENUE CITY OF PHILADELPHIA P.O. This is a completely separate tax from the Net Profits Tax. A separate amendment explains that the Department of Revenue can sometimes change the rules for which employers have to file and pay income taxes electronically. Philadelphia net profits tax: I thought I had read somewhere that if you only have one rental property in Philadelphia then you do not have to pay the net profits tax. Only the gross receipts portion of the Philadelphia Business Privilege … For January 1, 2017 to June 30, 2017 = 2.9741% (.029741). 3.8809% for Philadelphia residents The Net Profits Tax is remitted in addition to the Business Income and Receipts Tax. trade, enterprise or other activity is required to pay the Net Profits Tax (NPT) on the entire net profits of the business if all activity is conducted within the City of Philadelphia. The City of Philadelphia will check to make sure your Schedule SP matches the state’s records. 3.5019% of net profits (Non-resident). To qualify to pay the reduced income-based rates for Net Profits Tax, you must be eligible for Pennsylvania’s Tax Forgiveness Program. The first payment is due April 15 of each year, and the second installment is due by June 15. If you don’t pay on time, interest and penalties will be added to the amount you owe. Mail all payments with a payment coupon to: Unincorporated businesses are required to file and pay both the Net Profits Tax (NPT) and the Business Income & Receipts Tax (BIRT). It's essentially imposed on self-employed individuals who live or earn income in Philadelphia. For Tax year 2018 = 3.3809% (0.033809) 2004 Business Privilege Tax and 2004 Net Profits Tax returns are due by April 15, 2005 and must be filed using the following procedures: I. However, you may be able to take a credit on the NPT based on the amount of tax owed from your BIRT. Diversity, inclusion, accessibility & immigration, Report a change to lot lines for your property taxes, Enroll in the Real Estate Tax deferral program, Set up a Real Estate Tax installment plan, Low-income senior citizen Real Estate Tax freeze, Set up an Owner-occupied Real Estate Tax payment agreement (OOPA), Get a nonprofit real estate tax exemption, Get a real estate tax adjustment after a catastrophic loss, Find a licensed contractor and contractor information, Save your home from mortgage and tax foreclosure, Apply for a grant to clear your home’s title, Services for people experiencing homelessness, Get a Vacant Residential Property License, Get home repairs and modifications for seniors, Apply for a low-interest home improvement loan, Report a problem with a building, lot, or street, Register a burglar alarm / Pay the annual fee, Use a Philadelphia Parks & Recreation space, Reserve a Parks & Recreation facility or field, Get a permit for a large event or festival, Get a Friends and community group event permit, Get a wedding ceremony or wedding photo permit, Get a dust control permit for construction and demolition, Submit a plan for handling infectious waste at a health care facility, Request a permit for a septic system or private sewer line, Submit lead certification and inspection reports, Register in eCLIPSE as a design professional or attorney of record, Submit as a PA Home Improvement Contractor to get construction permits, Get approval for construction in the floodplain, Get an Electrical Permit to install solar panels, Get a building permit for a tank to store hazardous materials, Get a Make Safe Permit for a dangerous building, Request a preliminary review of construction projects, Get a project scoping meeting for a multi-phased project, Get a Zoning Permit to adjust property lot lines, Get a Zoning Permit for new construction or additions, Get a Zoning Permit to change the use of a property, Appeal to the Board of Safety and Fire Prevention (BOSFP), Appeal a denied residential parking spot for people with disabilities, Appeal to the Board of Building Standards (BBS), Appeal to the Board of License and Inspection Review, Search for property history and business license information, Business licenses, permits, and approvals, Apply for or renew certification for a body art establishment, Schedule a sanitation/safety inspection for a child care facility, Schedule a sanitation/safety inspection for in-home child care, Apply to operate equipment that emits or controls air pollution, Apply to install equipment that emits or controls air pollution, Change ownership of a stationary food business, Change ownership of a mobile food business, Apply for a plan review for a stationary food business, Apply for a plan review for a mobile food business, Get a Food Preparation and Serving License, Get a Food Establishment Retail, Non-Permanent Location License, Get a Food Establishment Retail, Permanent Location License, Get a Temporary Sidewalk Cafe/Streetery License, Self-certify a food business for COVID-19 safety, Search tobacco retailer permit eligibility by neighborhood, Get a license to sell goods in special vending districts, Get a Dumpster License (Private or Right-of-Way), Get a Limited Engagement Small Games of Chance License, Get an Auto Wrecking Yard and Tire Storage License, Get a Fire Suppression Systems Contractor License, Get a Fire Suppression Systems Worker License, Get a Fire Suppression Systems Apprentice License, Get an Electrical Inspection Agency License, Apply to provide food or drinks at a special event, Get a Temporary Occupancy Permit for a special event, Get a copy of a license, permit, or violation, Report an unlicensed contractor or unpermitted work, Make an appointment to visit the L&I Permit and License Center, Ask the DHS Commissioner’s Action Response Office (CARO), Request DNA/paternity test information from the Medical Examiner, Find a minority, woman, or disabled-owned business, Report possible fraud, waste, or other issues on contracts, Find loans through the Philadelphia Business Lending Network, Meet your area’s business services manager, Find financial support and incentives for your business, Register as a minority, woman, or disabled-owned business, Bid on a Services, Supplies, and Equipment contract, Pay the fee for a professional services contract online, Apply for a Temporary No Parking (TNP) permit, File a complaint against a Philadelphia police officer, Recommend a police officer for commendation, Make an appointment at the Philadelphia Parks & Rec Historic Archive, Apply for a Philadelphia Activities Fund grant, Find Philadelphia Parks & Recreation activities, Enroll in a youth Parks & Recreation program, Nominate someone for a Mayor’s Day of Service Recognition Award, Find child care and early childhood education, Find an after school or summer program for children, Apply for the 911 program for people with disabilities, Learn how to get and use naloxone (Narcan®), Get the vaccines your child needs to start school, Get vaccinated (if you don’t have health insurance), Get vaccinated (if you have health insurance), Protect yourself from West Nile virus and Lyme disease, Planning guidance for businesses and nonprofit organizations, Get emergency treatment (PEP) after recent exposure to HIV, Get walk-in testing and treatment for STDs, Get support for a child with special health care needs, Get directly observed therapy (DOT) for tuberculosis, Apply for an Urban Health Policy Fellowship, Submit a study to the Health Commissioner’s Office Review Committee, Report an infectious disease (for health care providers), Submit a research study to the Institutional Review Board (IRB), File a complaint about a medical provider, File a complaint about a medical facility, File a water quality complaint for a swimming pool, File a complaint about a child care facility, File a complaint about a barber shop or beauty salon, Report a food illness or food safety concern, Volunteer for the Philadelphia Medical Reserve Corps (MRC), Understand the PBT notification-confirmation process, Set up an Owner-occupied Real Estate Tax Payment Agreement (OOPA), Set up a Real Estate Tax payment plan for property you don’t live in, Set up a payment agreement for your business or income taxes, Owner-occupied Real Estate Tax payment agreement, Get help if you are at risk of being evicted, Community Development Corporation (CDC) Tax Credit, Life Partner & Transgender Care Health Benefits Tax Credits, Philadelphia Re-Entry Program (PREP) Tax Credit, Earned Income Tax Credit (EITC) resources, Low-income Senior Citizen Real Estate Tax Freeze, File and pay Business Income & Receipts Tax (BIRT), Resolve business and income/Wage Tax liens and judgments, Resolve bills or liens for work done by the City on a property, Use code enforcement numbers to request a payoff, Make an appointment to pay City taxes or a water bill in person, Refunds for taxes paid to local jurisdictions, Appeal a water bill or water service decision, Enroll in direct deposit as a vendor or a foster parent, Get free help applying for public benefits, Find your trash and recycling collection day, Request trash pickup for a condo or co-op, Report possible arson or fire code violation, Center City high-rise office building rallying points, University City high-rise office building rallying points, Apply for a street closure permit for construction, Apply to hold a block party or street event, Apply to paint an “X” on the street in front of your driveway, Report a problem with a traffic light or sign, Request a traffic light or report a problem, Request a traffic sign or report a problem, Report a problem with a street or alley light, Report a missing or damaged manhole cover, Apply for a job with the City of Philadelphia, Apply for an internship at the Medical Examiner’s Office, Nominate someone for the Joan Markman Award for Integrity, File for unpaid leave because of domestic violence, or sexual assault, Report wrongful discharge for parking employees, Report a Domestic Worker Bill of Rights violation, File a COVID-19 retaliation complaint against an employer, Appeal a zoning decision to the Zoning Board of Adjustment (ZBA), Participate in a Zoning Board of Adjustment (ZBA) hearing, Get approval for work to a historic property, Philadelphia City Planning Commission plan reviews, Request a plan consistency letter for a development proposal, Get an affordable housing zoning bonus review, Apply for construction approval from the Art Commission, Apply for newsstand approval from the Art Commission, Apply for sign, awning, or canopy approval from the Art Commission, Apply for artwork approval from the Art Commission, Ask the Chief Integrity Officer a question. It should include the name of the tax, and your share of the tax paid (e.g., Philadelphia Net Profits Tax, New York City Unincorporated Business Tax). To reduce complexity, the City of Philadelphia is temporarily updating its nexus and 3.8712% of net profits (Resident) Non-Pennsylvania residents who work in Philadelphia but do not file a Pennsylvania income tax return must include a signed copy of their state income tax return to be eligible for the income-based rates. Business Income & Receipts Tax (BIRT), Net Profits Tax (NPT) nexus and apportionment policies due to the COVID-19 pandemic . These forms help taxpayers compute and file 2019 Net Profits Tax (NPT). Electronic Returns File a No Tax Liability; Upload your W2 & 1099 Forms - W2 form - 1099 form; W2 file upload. Mail Returns Requesting a Refund to Philadelphia Department of Revenue P.O. The Net Profits Tax is imposed on the net profits from any business activity by any individual or entity that is: A resident of Philadelphia, irrespective of where they conduct their business; A nonresident of Philadelphia who conducts business in Philadelphia. Each payment must equal 25% of the prior year’s Net Profits Tax. 14 See, e.g., Corporation Tax Bulletin 2018-03, Pennsylvania Department of Revenue, July 6, 2018; Corporation Tax Bulletin 2019-02, Pennsylvania Department of Revenue, Jan. 24, 2019. Individuals who work in Philadelphia, but reside outside the city, are now unquestionably eligible to take a full credit for taxes on compensation paid to Philadelphia, known as a “super credit”, against the earned income tax (EIT) owed to the political subdivisions where they reside. Made, people who already file the return can not exceed the end date of tax. City of Philadelphia P.O state return. additional time to file the return either... 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