Annual report requirements in Pennsylvania (PBCL)
Pennsylvania transitioned from a decennial filing (every 10 years) to an annual report system in 2024-2025 under Act 122 of 2022. Pennsylvania corporations now file an Annual Report with the Department of State under 15 Pa. C.S. § 146 by June 30 each year. The fee is $7, the lowest in the US.
| 15 Pa. C.S. § 146 | Annual report required (new as of 2025) |
|---|---|
| Filing authority | Pennsylvania Department of State, Corporation Bureau |
| Form | Annual Report (online via PennFile) |
| Deadline | June 30 each year (for corporations) |
| Filing fee | $7 |
| Late consequences | $200 late fee; administrative dissolution after sustained non-filing |
| Reinstatement | By filing all delinquent reports and paying penalties |
- NEW: Pennsylvania moved from decennial (every 10 years) to annual filings starting January 2025
- Filed with the Pennsylvania Department of State at file.dos.pa.gov
- Fee $7, the lowest annual filing fee in the US
- Due June 30 for corporations; September 30 for LLCs; April 30 for nonprofits
- Late filing triggers a $200 late fee; the prior decennial penalty regime is being phased out
The 2024-2025 transition from decennial to annual
Pennsylvania has historically been famous as the only US state requiring only a decennial filing (every 10 years), under the 'decennial report' requirement. Act 122 of 2022 replaced this with an annual report regime under 15 Pa. C.S. § 146, effective starting January 2025. The first annual reports under the new regime were due in 2025, with corporations filing by June 30, LLCs by September 30, and nonprofits by April 30.
The new annual report
The Annual Report confirms registered office, principal office, name and address of one executive officer (for corporations) or one director (for LLCs/LPs), and basic corporate-information particulars. The fee is $7 for corporations, $0 for nonprofits. Filings are submitted through the Pennsylvania Department of State's PennFile system. The new annual report is meaningfully shorter than annual reports in most other US states, reflecting Pennsylvania's transition strategy of keeping the new regime light-touch.
Late filing penalties
Late filing triggers a $200 late fee, which is high relative to the $7 base fee. Sustained non-filing leads to administrative dissolution, which is a new consequence under the post-Act 122 regime (the old decennial regime did not have an equivalent). Pennsylvania has stated it will not retroactively penalize corporations for missing the first annual report cycle, but late fees and dissolution become available in subsequent cycles.
What's distinctive about Pennsylvania
The 2024-2025 transition is the biggest change in US corporate annual-report regimes in decades. For counsel managing Pennsylvania corporations, the calendar work required has changed substantially: where corporations previously had one filing every decade, they now have annual cycles to track. The $7 fee is the lowest in the US (lower than New York's $9 biennial), but Pennsylvania's late fee of $200 is among the steeper penalties in proportion to the base fee. Corporations that have been Pennsylvania for many years should ensure they are now on the annual calendar; the old decennial calendar is obsolete.
Octelligence tracks annual filing deadlines for every corporation in your portfolio, generates the required filing forms, and archives confirmations to the corporate records.
See Digital Corporate RecordsTracked deadlines, jurisdiction-specific forms, automated reminders, complete records.