Pennsylvania sales tax due dates fall on the 20th of the month after your reporting period ends, whether you file monthly, quarterly, or semi-annually. If the 20th lands on a weekend or state holiday, the deadline moves to the next business day.1Commonwealth of Pennsylvania. 2026 Pennsylvania Sales, Use, Hotel Occupancy Tax Returns, Tax Periods, and Administrative Due Dates (REV-819) The Department of Revenue assigns your frequency based on how much tax you collect, and high-volume businesses face an extra layer of accelerated prepayments on top of the regular schedule.
2026 Due Dates for Monthly Filers
- January 2026: due February 20, 2026
- February 2026: due March 20, 2026
- March 2026: due April 20, 2026
- April 2026: due May 20, 2026
- May 2026: due June 22, 2026
- June 2026: due July 20, 2026
- July 2026: due August 20, 2026
- August 2026: due September 21, 2026
- September 2026: due October 20, 2026
- October 2026: due November 20, 2026
- November 2026: due December 21, 2026
- December 2026: due January 20, 2027
2026 Due Dates for Quarterly Filers
- January–March 2026: due April 20, 2026
- April–June 2026: due July 20, 2026
- July–September 2026: due October 20, 2026
- October–December 2026: due January 20, 2027
2026 Due Dates for Semi-Annual Filers
- January–June 2026: due August 20, 2026
- July–December 2026: due February 22, 2027
Semi-annual returns aren’t due the month right after the period ends. The first-half return gets nearly two extra months, with an August 20 deadline for a period that closes June 30.1Commonwealth of Pennsylvania. 2026 Pennsylvania Sales, Use, Hotel Occupancy Tax Returns, Tax Periods, and Administrative Due Dates (REV-819)
If you have no taxable sales in a period, you still have to file a zero return by your due date. A quiet period doesn’t pause your obligation; skipping it triggers the same penalties as any other missed return.
How Your Filing Frequency Is Assigned
The Department of Revenue sets your frequency each year based on how much sales tax you reported during the third calendar quarter (July through September). For businesses currently filing monthly or quarterly, the thresholds are:2Commonwealth of Pennsylvania. How Is My Filing Period for Sales Tax Determined?
- $600 or more in Q3: monthly filing next year
- $75 to $599.99 in Q3: quarterly filing next year
- Less than $75 in Q3: semi-annual filing next year
Semi-annual accounts use a different measurement window. The Department looks at total sales tax reported during the last half of the previous year plus the first half of the current year. Over that 12-month stretch, $2,400 or more moves you to monthly, $300 to $2,399.99 puts you on quarterly, and under $300 keeps you semi-annual.2Commonwealth of Pennsylvania. How Is My Filing Period for Sales Tax Determined?
New businesses start on a quarterly schedule until the Department has enough collection history to reassign them.3Commonwealth of Pennsylvania. Sales, Use and Hotel Occupancy Tax
Accelerated Prepayments for High-Volume Filers
If your business collected $25,000 or more in sales tax during Q3 of the prior year, Pennsylvania requires accelerated prepayments on the 20th of each month, before the regular monthly return is due. The rules split into two tiers:4Commonwealth of Pennsylvania. Accelerated Sales Tax (AST) Prepayments
- Level 1 ($25,000 to $99,999 in Q3): prepay 50% of the tax owed in the same month last year, or at least 50% of your actual liability for the current period. You choose the method.
- Level 2 ($100,000 or more in Q3): prepay 50% of the tax owed in the same month last year. No alternate calculation is available.
The 2026 REV-819 schedule lists separate prepayment due dates. These generally fall on the 20th of the current month rather than the following month, so January’s prepayment is due January 20, not February 20.1Commonwealth of Pennsylvania. 2026 Pennsylvania Sales, Use, Hotel Occupancy Tax Returns, Tax Periods, and Administrative Due Dates (REV-819) Ignoring prepayment obligations draws the same penalties as any late payment, and this is where growing businesses often stumble the year after they cross the $25,000 threshold.
The 1% Discount for Filing On Time
File and pay by your due date and Pennsylvania gives you back 1% of the tax you collected during the period, up to a cap that depends on your frequency:5Commonwealth of Pennsylvania. Sales Tax Discount Q&A
- Monthly filers: the lesser of $25 or 1% of tax collected
- Quarterly filers: the lesser of $75 or 1% of tax collected
- Semi-annual filers: the lesser of $150 or 1% of tax collected
Whatever your frequency, the total annual discount cannot exceed $300. Miss a deadline by even a day and you forfeit the discount for that period.5Commonwealth of Pennsylvania. Sales Tax Discount Q&A
Penalties and Interest If You File Late
A late return carries a penalty of 5% of the unpaid tax for each month or partial month it’s overdue, up to 25%. The minimum penalty is $5, even when the balance owed is tiny.6Commonwealth of Pennsylvania. Brief Overview and Filing Requirements – Section: Penalties and Interest
On top of the penalty, the Department charges simple interest on unpaid tax. For 2026, the underpayment interest rate is 7% per year.7Commonwealth of Pennsylvania. Interest Rate Notice The Secretary of Revenue sets that rate each year, so it can shift.
The numbers add up fast. A business that owes $5,000 and files three months late faces a $750 penalty (15% of the unpaid amount), interest that keeps accruing, and the original $5,000 still on the books. If you can’t pay in full by your due date, file the return anyway. The late-filing penalty and the late-payment penalty stack, so filing on time with a partial payment beats doing nothing. Contact the Department of Revenue to arrange payment before the balance grows further.