Starting a Business in Pennsylvania: Licenses, Registrations & Checklist

Pennsylvania start-up checklist

Form your LLC or corporation with Pennsylvania Department of State, Bureau of Corporations. Official page
A trade name (DBA) is registered with the state.

Register for state taxes with Pennsylvania Department of Revenue. Official page
Business-level tax: Corporate net income tax.
Sales tax: get a Pennsylvania sales tax license (PA-100) from Pennsylvania Department of Revenue before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
Local sales taxes are collected through the state return.
If you have employees, withhold Pennsylvania income tax from wages and register for withholding. Official page

Register for unemployment insurance with Pennsylvania Department of Labor & Industry (UC). The 2026 taxable wage base is $10,000 per employee; experience-rated rates run from 0.75% to 8.95%. Official page
New employers start at 3.822%.
Workers' compensation through Pennsylvania Bureau of Workers' Compensation and private insurers. Required when: 1 employee
Post the required labor notices at your workplace. Official page

File Annual Report (LLCs): every year by September 30; fee $7.
File Annual Report (corporations and nonprofits): every year by June 30; fee $7.
(limited partnerships): every year by December 31; fee $7.
File Certificate of Annual Registration and annual report (limited liability partnerships): every year by April 15; fee varies.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Business filings and annual reports: Pennsylvania Department of State, Bureau of Corporations. Official page
Taxes: Pennsylvania Department of Revenue. Official page
Unemployment insurance and labor rules: Pennsylvania Department of Labor & Industry (UC). Official page
Workers' compensation: Pennsylvania Bureau of Workers' Compensation.
Contractor licensing: Pennsylvania Office of Attorney General (home improvement contractor registration).
Real estate licensing: Pennsylvania State Real Estate Commission.
Alcohol licensing: Pennsylvania Liquor Control Board.
Child care licensing: Pennsylvania DHS, Office of Child Development and Early Learning.
Health facility licensing: Pennsylvania Department of Health.

Local earned income tax and business privilege registration (Municipality / tax collector (Philadelphia: Commercial Activity License)): Employers withhold local Earned Income Tax and Local Services Tax; Philadelphia requires a Commercial Activity License.
Cannabis: medical licensing only, regulated by Pennsylvania Department of Health, Bureau of Medical Marijuana.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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