Forming a limited liability company in Pennsylvania costs $125 in state filing fees, and keeping it active costs $7 a year. Everything beyond that is optional or situational: a registered agent service, a fictitious name, expedited processing, legal help, or the taxes the business will owe once it starts earning. A bare-bones Pennsylvania LLC cost can stay under $200 the first year; a fuller setup with a professional agent and a DBA typically runs $400 to $600, and specialty situations can push it higher.
The One Required State Fee to Form an LLC
Pennsylvania charges $125 to file a Certificate of Organization with the Bureau of Corporations and Charitable Organizations. That fee is nonrefundable and is the only payment the state requires to bring a domestic LLC into legal existence.1Pennsylvania Department of State. Fees and Payments You can file online at file.dos.pa.gov or by mail.2Pennsylvania Department of State. Register a Business
Unlike some states, Pennsylvania does not require new LLCs to publish a formation notice in a newspaper, so there is no publication cost at formation.3Pennsylvania Department of State. Pennsylvania Limited Liability Company
If You Need the Filing Processed Faster
Standard filings move at the Department of State’s regular pace. If that is too slow, three expedited tiers are available on top of the $125 formation fee:4Pennsylvania Department of State. Expedited Services
- Same-day: $100, if the request is received before 10:00 a.m.
- Three-hour: $300, received before 2:00 p.m.
- One-hour: $1,000, received before 4:00 p.m.
Expedited requests cannot be mailed in, and the fee is nonrefundable even if the filing is later rejected.
Optional Startup Costs
None of the following is required to form a basic LLC, but each one is common enough to budget for.
Name Reservation
Reserving a specific LLC name before you file costs $70 and holds the name for 120 days.5Pennsylvania Department of State. Name Reservation/Transfer of Reservation Form If no formation filing lands in that window, the name opens back up.
Fictitious Name (DBA)
If the LLC will operate under a name different from its legal one, you register a fictitious name with the state for $70.6Pennsylvania Department of State. Application for Registration of Fictitious Name Pennsylvania’s Fictitious Names Act also requires you to advertise the filing in a local newspaper and keep proof of publication in your records. The registration does not give you exclusive rights to the name.
Registered Agent
Every Pennsylvania LLC must have a registered agent with a physical street address in the state. A member can serve in that role for free. A professional registered agent service generally runs $100 to $300 a year.7Schnader & Associates. How Much Does a Registered Agent Cost in PA
EIN and Operating Agreement
An EIN from the IRS is free when you apply directly on the IRS website. There is no reason to pay a third party for one. Pennsylvania does not require an operating agreement to be filed with the state, so drafting one yourself costs nothing. Hiring an attorney to draft it is a one-time expense you set.
What It Costs Each Year to Stay Active
Starting in 2025, every domestic and foreign LLC in Pennsylvania must file an annual report with the Department of State. The fee is $7 for for-profit LLCs and $0 for LLCs with a not-for-profit purpose. Reports are due between January 1 and September 30, must be filed online, and are processed immediately once submitted.8Pennsylvania Department of State. Annual Reports
The report asks for basic information: business name, jurisdiction of formation, registered and principal office addresses, entity number, and the name of at least one governor. Failure to file can lead to administrative dissolution and loss of name protection, with enforcement beginning for the 2027 reporting year. The old decennial report has been repealed.
If an LLC is administratively dissolved for missed annual reports, you can reinstate it at any time. Reinstatement costs $35 online or $40 on paper, plus $15 for each unpaid annual report.9Kulzer & DiPadova. New Annual Reporting Requirement for Pennsylvania Entities If another business took your name while you were dissolved, you have to pick a new one.
Fees for Changes After Formation
Common post-formation filings each carry their own state fee:
- Certificate of Amendment (name, purpose, or other changes to the Certificate of Organization): $7010Pennsylvania Department of State. Certificate of Amendment for LLC
- Change of Registered Office: $511Pennsylvania Department of State. Statement of Change of Registered Office
- Certificate of Subsistence (Pennsylvania’s version of a certificate of good standing): $401Pennsylvania Department of State. Fees and Payments
- Statement of Merger: $70 base fee plus $40 per party, so $150 for a two-party merger12Pennsylvania Department of State. Statement of Merger
- Certificate of Dissolution: $70, and Certificate of Termination: $70, which together total $140 to close the LLC13Nolo. How to Dissolve an LLC in Pennsylvania
Before filing the termination, the LLC also has to obtain tax clearance from both the Department of Revenue and the Department of Labor and Industry.14Pennsylvania Department of State. Closing Documents and Forms
Registering an Out-of-State LLC
An LLC formed in another state that wants to do business in Pennsylvania files a Foreign Registration Statement for $250.15Pennsylvania Department of State. Foreign Registration Statement The $7 annual report applies to foreign LLCs as well.
Veteran and Reservist Fee Waiver
Under Act 135 of 2016, veterans and reservists starting a small business in Pennsylvania can have initial filing fees waived, including the $125 Certificate of Organization fee, the $70 fictitious name fee, and the $250 foreign registration fee.16Pennsylvania Department of State. Veterans Business Fee Exemption The business must be independently owned, have 100 or fewer employees, and be at least 51% veteran- or reservist-owned. Applicants attach a DD-214, NGB-22, VA card, or military ID with the filing.17Pennsylvania Department of State. Veteran-Owned Business Exemptions The waiver covers initial fees only, not ongoing or renewal fees.
Taxes the LLC and Its Members Will Owe
Filing fees are only part of the running cost. Pennsylvania treats LLCs as pass-through entities for state income tax, so the LLC itself usually does not pay an entity-level tax. Each member reports their share of the income on their personal Pennsylvania return at the state’s flat 3.07% rate.18Pennsylvania Department of Revenue. Partnerships, S Corporations, and LLCs LLCs with nonresident members must withhold Pennsylvania personal income tax on each nonresident owner’s share of Pennsylvania-source income. Pennsylvania also does not allow pass-through members to carry net operating losses forward or back between tax years, and losses in one income class cannot offset gains in another.19Pennsylvania Department of Revenue. Pass-Through Entities
LLCs operating in Philadelphia also owe the city’s Business Income and Receipts Tax, assessed at 1.410 mills on gross receipts and 5.71% on taxable net income, with returns due April 15.20City of Philadelphia. Business Income and Receipts Tax Philadelphia businesses also need a Commercial Activity License, which can be suspended for unpaid taxes.
Higher Annual Fee for Licensed-Professional LLCs
Restricted professional companies, which are LLCs formed by licensed professionals such as attorneys, physicians, or accountants, pay substantially more each year. They must file a Certificate of Annual Registration by April 15. As of 2026, the fee is $700 per Pennsylvania-resident licensed member, based on the membership count as of December 31, 2024. Missing April 15 creates a lien on company assets, and failing to file by May 15 adds a $500 penalty.21Pennsylvania Department of State. Certificates of Annual Registration This filing is separate from the $7 annual report that every LLC must file.
What a Realistic First-Year Total Looks Like
For a standard domestic LLC with no complications, the state cost is simple: $125 to form it, $7 a year to keep it active. Adding common optional pieces changes the picture. A name reservation ($70), a fictitious name ($70), and a professional registered agent ($100 to $300 a year) can push first-year costs to roughly $400 to $600 before any legal help, local licenses, or expedited processing. Formation services sometimes advertise $0 service fees but still pass through the $125 state fee, and their registered agent services often renew at a higher rate after year one. Because the state’s own filings are straightforward, many owners file directly through the Department of State’s online portal and keep the total close to the floor.