What happens if my Pennsylvania LLC doesn't file an annual report?

Since 2025, Pennsylvania requires every LLC to file an annual report under Act 122 of 2022, so skipping it is no longer an option. There is no monetary late fee, but the consequence is more serious than a fine. Act 122 built in a transition period, and beginning with Annual Reports due in 2027, an association that fails to file in the 2027 calendar year is subject to administrative dissolution six months after the report's due date. Once dissolution is filed, the association cannot obtain a subsistence certificate, which is Pennsylvania's certificate of good standing, and its name becomes available for other associations to use. Reinstatement is possible but costs more than filing on time: $35 electronically or $40 on paper, plus $15 for each annual report not previously paid. If another business has taken your name in the meantime, you do not get it back. To stay compliant, file online at file.dos.pa.gov any time between January 1 and September 30 each year, pay the $7 fee, and keep your registered office information current with the Department of State. Remember that your first report is due the year after formation, not in your formation year.

How do I file an annual report for my Pennsylvania LLC?

Pennsylvania annual reports are filed online through the Department of State's Business Filing Services portal at file.dos.pa.gov. Create or log in to your account, search for your LLC by name or entity number, and select the annual report filing. You will confirm or update your LLC's legal name, jurisdiction, registered office or commercial registered office provider, principal office address, and the name of at least one member or manager, then pay the $7 fee. The filing window runs from January 1 through September 30 each year for LLCs, and the report is a short information confirmation rather than a financial disclosure. It applies to all Pennsylvania LLCs, domestic and foreign, single-member and multi-member, regardless of size or revenue. One timing rule catches new owners out: no report is due in the calendar year the LLC is formed, so an LLC formed in 2026 files its first report in 2027. After filing, save your confirmation. You can verify the filing was accepted by searching the Department of State's business entity database from https://www.pa.gov/agencies/dos/programs/business.

How much does it cost to file an annual report in Pennsylvania?

The Pennsylvania LLC annual report costs $7, one of the lowest annual report fees in the country. You pay it when you file through the Department of State's portal at file.dos.pa.gov, and the report is due by September 30 each year, with the window opening January 1. Under Act 122 of 2022 this annual report replaced Pennsylvania's old decennial filing, so it is now an every-year obligation rather than a once-a-decade one. Nothing is due in your formation year: the first report comes the year after the LLC is formed. Beyond the $7 report, other filings carry their own fees. Forming an LLC costs $125 for the Certificate of Organization (DSCB:15-8821), a name reservation is $70, a subsistence certificate is $40, and certified copies are $55 plus $3 per page. There is no monetary penalty for filing the annual report late, but beginning with reports due in 2027 a missed filing leads to administrative dissolution six months after the due date, and reinstatement then costs $35 electronically or $40 on paper plus $15 for each annual report not previously paid. That is far more than the $7 it takes to file on time. Set a reminder early in the year and file inside the January to September window.

When is my Pennsylvania LLC annual report due?

Pennsylvania LLC annual reports are due by September 30 each year, with the filing window opening January 1. Unlike states that tie deadlines to your formation anniversary, Pennsylvania uses the same fixed deadline for every LLC, so you can file any time between January 1 and September 30. Your first report is the exception, and it is the rule most owners miss: no annual report is due in the calendar year the LLC is formed. The Department of State states that a company's first annual report is due the year following its formation in Pennsylvania or its initial foreign registration, so an LLC formed in 2026 files first in 2027. The requirement itself began in 2025 under Act 122 of 2022, which replaced the old decennial report, so even an LLC that never filed anything annually before now does. File online at file.dos.pa.gov with the $7 fee. The report confirms your registered office, principal office, and at least one member or manager name. There is no monetary late fee, but beginning with reports due in 2027, failing to file triggers administrative dissolution six months after the due date, which costs you the ability to get a subsistence certificate and frees your name for others to take. The state mails a notice to your registered office at least two months ahead, but says that not receiving it does not excuse the filing, so put September 30 on your own calendar.

Are there any exemptions from Pennsylvania annual report requirements?

No. Since Act 122 of 2022 took effect in 2025, the annual report requirement applies to essentially every association registered with the Pennsylvania Department of State. Domestic LLCs, foreign LLCs registered in Pennsylvania, single-member LLCs, and multi-member LLCs all file. There is no revenue threshold, small-business exemption, or inactive-entity exception: if your LLC is on the state's records, it owes a $7 annual report by September 30. The one timing exception is your first year. No annual report is due in the calendar year the LLC is formed or first registers in Pennsylvania; the first report comes the following year. This is a major change from the old system, under which LLCs filed only a decennial report once every ten years. That regime is gone, and guidance saying Pennsylvania LLCs file no annual report is outdated. Note that a restricted professional company has a separate obligation on top of this: it files a Certificate of Annual Registration with the Department of State at a fee of at least $500. The annual report also does not replace your other obligations. Keep a registered office in Pennsylvania, file the federal and state returns that apply, and meet any local licensing requirements. To confirm your LLC's status, search the Department of State's business entity database from https://www.pa.gov/agencies/dos/programs/business or log in at file.dos.pa.gov.

LLC Guide

Pennsylvania LLC Annual Report Requirements

Pennsylvania now requires every LLC to file an annual report. Under Act 122 of 2022, effective 2025, the old decennial-only regime is gone. LLCs file a $7 report with the Department of State between January 1 and September 30 each year, starting the year after formation.

By Edmond Hui · Last updated: August 2026

Pennsylvania LLC annual reports are due September 30 each year (filing window opens January 1) and cost $7 to file. See details below.

Read this guide for another state:

Step diagram for filing the Pennsylvania LLC annual report, $7 filing fee, due September 30 each year (filing window o…. — Filing the Pennsylvania annual report, with the state's own fee and deadline. Source: Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations.

Annual Report at a Glance

Due Date	September 30 each year (filing window opens January 1)
Fee	$7
Filing Method	Online at file.dos.pa.gov (PA Department of State Business Filing Services)
Late Penalty	No monetary late fee. The penalty is administrative dissolution, not a fine
Sos Filing Url	https://www.pa.gov/agencies/dos/programs/business

How to File

1
Understand Pennsylvania's New Annual Report Requirement
Act 122 of 2022 replaced Pennsylvania's old decennial report with a mandatory annual report starting in 2025. Every Pennsylvania LLC, domestic and foreign, now files each year with the Department of State, so do not rely on older guidance saying no report is due.
2
Know When Your First Report Is Due
No annual report is due in the calendar year your LLC is formed. The Department of State puts it plainly: a company's first annual report is due the year following its formation in Pennsylvania or its initial foreign registration. An LLC formed in 2026 files its first report in 2027.
3
Mark the January 1 to September 30 Filing Window
For LLCs the filing window opens January 1 and closes September 30 each year. You can file any time in that window, but the report is due by September 30. The Department of State mails a notice to the registered office address at least two months before the deadline, and says that failing to receive it does not relieve the LLC of the obligation to file.
4
File Online and Pay the $7 Fee
Log in to the Department of State's Business Filing Services portal at file.dos.pa.gov, locate your LLC, and complete the annual report. Confirm your registered office, principal office address, and at least one member or manager name, then pay the $7 filing fee.
5
Keep Registered Office, Records, and Taxes Current
The annual report is also your chance to confirm your registered office or commercial registered office provider is current, and it is separate from taxes. Keep accurate operating agreements and member records, and file the federal and Pennsylvania returns that apply to you, which for many LLCs includes the Pennsylvania S Corporation/Partnership Information Return (PA-20S/PA-65).

Ready to file your annual report?

Go directly to the Pennsylvania Secretary of State portal.

File at Pennsylvania SOS →

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.

Frequently Asked Questions

: Since 2025, Pennsylvania requires every LLC to file an annual report under Act 122 of 2022, so skipping it is no longer an option. There is no monetary late fee, but the consequence is more serious than a fine. Act 122 built in a transition period, and beginning with Annual Reports due in 2027, an association that fails to file in the 2027 calendar year is subject to administrative dissolution six months after the report's due date. Once dissolution is filed, the association cannot obtain a subsistence certificate, which is Pennsylvania's certificate of good standing, and its name becomes available for other associations to use. Reinstatement is possible but costs more than filing on time: $35 electronically or $40 on paper, plus $15 for each annual report not previously paid. If another business has taken your name in the meantime, you do not get it back. To stay compliant, file online at file.dos.pa.gov any time between January 1 and September 30 each year, pay the $7 fee, and keep your registered office information current with the Department of State. Remember that your first report is due the year after formation, not in your formation year.
: Pennsylvania annual reports are filed online through the Department of State's Business Filing Services portal at file.dos.pa.gov. Create or log in to your account, search for your LLC by name or entity number, and select the annual report filing. You will confirm or update your LLC's legal name, jurisdiction, registered office or commercial registered office provider, principal office address, and the name of at least one member or manager, then pay the $7 fee. The filing window runs from January 1 through September 30 each year for LLCs, and the report is a short information confirmation rather than a financial disclosure. It applies to all Pennsylvania LLCs, domestic and foreign, single-member and multi-member, regardless of size or revenue. One timing rule catches new owners out: no report is due in the calendar year the LLC is formed, so an LLC formed in 2026 files its first report in 2027. After filing, save your confirmation. You can verify the filing was accepted by searching the Department of State's business entity database from https://www.pa.gov/agencies/dos/programs/business.
: The Pennsylvania LLC annual report costs $7, one of the lowest annual report fees in the country. You pay it when you file through the Department of State's portal at file.dos.pa.gov, and the report is due by September 30 each year, with the window opening January 1. Under Act 122 of 2022 this annual report replaced Pennsylvania's old decennial filing, so it is now an every-year obligation rather than a once-a-decade one. Nothing is due in your formation year: the first report comes the year after the LLC is formed. Beyond the $7 report, other filings carry their own fees. Forming an LLC costs $125 for the Certificate of Organization (DSCB:15-8821), a name reservation is $70, a subsistence certificate is $40, and certified copies are $55 plus $3 per page. There is no monetary penalty for filing the annual report late, but beginning with reports due in 2027 a missed filing leads to administrative dissolution six months after the due date, and reinstatement then costs $35 electronically or $40 on paper plus $15 for each annual report not previously paid. That is far more than the $7 it takes to file on time. Set a reminder early in the year and file inside the January to September window.
: Pennsylvania LLC annual reports are due by September 30 each year, with the filing window opening January 1. Unlike states that tie deadlines to your formation anniversary, Pennsylvania uses the same fixed deadline for every LLC, so you can file any time between January 1 and September 30. Your first report is the exception, and it is the rule most owners miss: no annual report is due in the calendar year the LLC is formed. The Department of State states that a company's first annual report is due the year following its formation in Pennsylvania or its initial foreign registration, so an LLC formed in 2026 files first in 2027. The requirement itself began in 2025 under Act 122 of 2022, which replaced the old decennial report, so even an LLC that never filed anything annually before now does. File online at file.dos.pa.gov with the $7 fee. The report confirms your registered office, principal office, and at least one member or manager name. There is no monetary late fee, but beginning with reports due in 2027, failing to file triggers administrative dissolution six months after the due date, which costs you the ability to get a subsistence certificate and frees your name for others to take. The state mails a notice to your registered office at least two months ahead, but says that not receiving it does not excuse the filing, so put September 30 on your own calendar.
: No. Since Act 122 of 2022 took effect in 2025, the annual report requirement applies to essentially every association registered with the Pennsylvania Department of State. Domestic LLCs, foreign LLCs registered in Pennsylvania, single-member LLCs, and multi-member LLCs all file. There is no revenue threshold, small-business exemption, or inactive-entity exception: if your LLC is on the state's records, it owes a $7 annual report by September 30. The one timing exception is your first year. No annual report is due in the calendar year the LLC is formed or first registers in Pennsylvania; the first report comes the following year. This is a major change from the old system, under which LLCs filed only a decennial report once every ten years. That regime is gone, and guidance saying Pennsylvania LLCs file no annual report is outdated. Note that a restricted professional company has a separate obligation on top of this: it files a Certificate of Annual Registration with the Department of State at a fee of at least $500. The annual report also does not replace your other obligations. Keep a registered office in Pennsylvania, file the federal and state returns that apply, and meet any local licensing requirements. To confirm your LLC's status, search the Department of State's business entity database from https://www.pa.gov/agencies/dos/programs/business or log in at file.dos.pa.gov.

Sources

Each entry below is a document recorded in our verified Pennsylvania sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

pa.gov/agencies/dos/programs/businessPennsylvania Department of State, Bureau of Corporations and Charitable Organizations: business entity filings
pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reportsPennsylvania agency guidance: Annual Report
pacodeandbulletin.gov/Display/pabull?file=%2Fsecure%2Fpabulletin%2Fdata%2Fvol54%2F54-50%2F1793.htmlPennsylvania agency guidance: Annual Report

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

Annual Report at a Glance

How to File

Understand Pennsylvania's New Annual Report Requirement

Know When Your First Report Is Due

Mark the January 1 to September 30 Filing Window

File Online and Pay the $7 Fee

Keep Registered Office, Records, and Taxes Current

Frequently Asked Questions

Sources

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