How to Form a Corporation in Pennsylvania
Learn how to form a corporation in Pennsylvania. Bizee covers the Articles of Incorporation, state filing fee, registered agent requirement, EIN, and more.
Bizee Editorial Staff
Editorial Team
Pennsylvania corporation at a glance
Filing fee: $125
Processing time: 7–10 business days (standard); expedited options available through the Business Filing Services portal
State agency: Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations
Annual report due: Pennsylvania does not require a traditional annual report for corporations, but a Decennial Report is due every 10 years
State tax rate: Pennsylvania Corporate Net Income Tax rate: 8.49% (2024); Pennsylvania also imposes a Capital Stock/Foreign Franchise Tax on some entities
How to form a corporation in Pennsylvania
To form a corporation in Pennsylvania, you file Articles of Incorporation with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations. The state filing fee is $125. You'll also need a registered agent with a Pennsylvania address, a unique business name, and a federal Employer Identification Number (EIN) from the IRS.
Why form a corporation in Pennsylvania
Pennsylvania has a large, diverse economy — manufacturing, healthcare, technology, and financial services all have a strong presence in the state. That mix creates real opportunity for businesses looking to grow beyond a local market.
The state offers several business incentive programs, including the Pennsylvania Industrial Development Authority (PIDA) low-interest loan program, the Keystone Innovation Zone (KIZ) tax credit for early-stage technology businesses, and the Research and Development Tax Credit for qualifying R&D expenses. Businesses in designated Keystone Opportunity Zones can also access significant tax abatements. A tax professional can help you figure out which programs your corporation qualifies for.
Forming a corporation — rather than running as a sole proprietor — separates your personal finances from your business. If the corporation takes on debt or gets sued, your personal assets aren't automatically on the hook.
How to form a Pennsylvania corporation
Pennsylvania corporations are governed by the Pennsylvania Business Corporation Law of 1988. The formation process has 6 core steps.
Types of Pennsylvania corporations
When you file Articles of Incorporation in Pennsylvania, your corporation defaults to C Corporation status. Most entrepreneurs forming a corporation in Pennsylvania are forming a C Corp. If you want S Corporation tax treatment, you elect it separately with the IRS after formation — it's a tax classification, not a separate filing with the state.
Getting your EIN and company records
After the state approves your Articles of Incorporation, you'll receive a Certificate of Incorporation from the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations. Keep this document — it's your official proof that the corporation exists.
Your EIN is free and available immediately when you apply online at irs.gov. You'll use it on every federal tax filing, for payroll, and when opening your business bank account. Most banks won't open a business account without it.
Pennsylvania doesn't require a traditional annual report for corporations, but a Decennial Report is due every 10 years to keep your registration active. Missing it can put your corporation's good standing at risk. Check the Pennsylvania Department of State's website for the current filing window.
FAQ
The Pennsylvania state filing fee for Articles of Incorporation is $125. That's the base cost to form a corporation with the state. There's no fee to get your EIN from the IRS. If you use a registered agent service, that's a separate annual cost. Expedited processing through the Business Filing Services portal may carry an additional fee.
Yes. Pennsylvania allows a single person to form and own a corporation. You can be the sole incorporator, the sole director, and the sole officer all at once. You'll still need to meet all the standard formation requirements: a unique name, a registered agent with a Pennsylvania address, filed Articles of Incorporation, and an EIN.
It depends on your situation. Pennsylvania uses a 183-day threshold to determine residency for personal income tax purposes. If you spend more than 183 days in Pennsylvania during a tax year and maintain a permanent place of abode there, you're generally considered a Pennsylvania resident and subject to Pennsylvania personal income tax on all income. This rule applies to individuals, not to the corporation itself. A tax professional can help you figure out how residency rules affect your specific situation.
You can file your Articles of Incorporation online through the Pennsylvania Department of State's Business Filing Services portal. You'll need your corporation name, registered agent information, number of authorized shares, incorporator details, and a $125 payment. The portal also accepts the Docketing Statement, which is required alongside your Articles of Incorporation.
Both are formed the same way in Pennsylvania — by filing Articles of Incorporation with the state. The difference is in how they're taxed. A C Corp pays corporate income tax on profits, and shareholders pay tax again on dividends. An S Corp passes profits and losses through to shareholders' personal returns, avoiding that double taxation. S Corp status is elected with the IRS after formation by filing Form 2553, not with the Pennsylvania Department of State.
Yes. Pennsylvania requires every corporation to have a registered agent — a person or business with a physical Pennsylvania street address who can receive legal documents and official state notices on behalf of your corporation. You can serve as your own registered agent if you have a Pennsylvania address, or you can use a registered agent service.
No, not annually. Pennsylvania doesn't require a traditional annual report for corporations. Instead, corporations must file a Decennial Report every 10 years to confirm the business is still active. Missing the Decennial Report filing window can put your corporation's registration at risk. Check the Pennsylvania Department of State's website for the current filing period.
