Form a Corporation in Pennsylvania

Everything you need to know about forming a Corporation in Pennsylvania. Filing fees, requirements, timeline, and step-by-step guidance.

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$125
Filing Fee
5-7 business days
Processing Time
Required
Registered Agent

How to File

1

Choose a Corporate Name

Select a unique name that includes a corporate designator such as 'Corporation,' 'Incorporated,' 'Company,' 'Limited,' or an abbreviation thereof (Corp., Inc., Co., Ltd.). Search the Pennsylvania Department of State business name database to confirm availability.

30 minutes

2

Appoint a Registered Agent

Designate a registered agent with a physical street address in Pennsylvania who is available during normal business hours to receive legal and official documents on behalf of the corporation. This can be an individual or a registered commercial agent service.

15 minutes

3

File Articles of Incorporation

Prepare and file the Articles of Incorporation (DSCB:15-1306) with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations. The document must include the corporate name, registered office address, number of authorized shares, and incorporator information.

1-2 hours

4

Appoint Directors and Hold Organizational Meeting

The incorporator(s) must appoint the initial board of directors, who then hold an organizational meeting to adopt bylaws, elect officers, authorize issuance of stock, and address other initial corporate matters. Pennsylvania law requires at least one director.

2-4 hours

What's Next After Filing

Once your Corporation is officially formed, you'll want to complete these important steps:

  • Draft and Adopt Corporate BylawsCreate internal bylaws that govern how the corporation will be managed, including rules for shareholder meetings, director responsibilities, officer roles, voting procedures, and stock issuance. Bylaws are not filed with the state but must be kept at the principal office.
  • Obtain EIN and Open a Business Bank AccountApply for a Federal Employer Identification Number (EIN) from the IRS at no cost, which is required for tax purposes, hiring employees, and opening a corporate bank account. Maintain separate corporate finances to preserve liability protection.
  • Register for Pennsylvania State Taxes and LicensesRegister with the Pennsylvania Department of Revenue for applicable taxes including Corporate Net Income Tax (CNR) and Capital Stock/Foreign Franchise Tax via myPATH. Obtain any required local business licenses, permits, and comply with Pennsylvania business privilege tax requirements in applicable municipalities.

Advantages

  • Strong personal liability protection separating shareholders from corporate debts and legal obligations
  • Ability to raise capital through the issuance of stock and attract investors or pursue venture capital funding
  • No annual report required with Pennsylvania Department of State, reducing administrative burden
  • Eligible to elect S-Corporation tax status with the IRS to avoid double taxation and pass profits/losses to shareholders
  • Perpetual existence independent of ownership changes, ensuring business continuity

Considerations

  • C-Corporations face potential double taxation — corporate profits taxed at the entity level and again when dividends are distributed to shareholders
  • More complex and costly to form and maintain than an LLC, with strict requirements for bylaws, board meetings, shareholder meetings, and corporate record-keeping
  • Pennsylvania's Corporate Net Income Tax rate (currently 8.99% for 2024) adds a significant state-level tax burden on C-Corporation income
  • Must file a Decennial Report every 10 years or risk administrative dissolution by the Pennsylvania Department of State

Annual Obligations

Report Due:N/A - Pennsylvania does not require annual reports for corporations
Pennsylvania is one of the few states that does not require corporations to file annual reports with the Department of State. However, corporations must file a Decennial Report every 10 years (fee: $70) to maintain active status. Pennsylvania imposes a Corporate Net Income Tax (CNI) at 8.99% for 2024 (phasing down to 4.99% by 2031) on federal taxable income apportioned to Pennsylvania. Corporations must also comply with PA capital stock/franchise tax obligations if applicable, and may owe local business privilege taxes depending on municipality.
Last verified: June 2026Source

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