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Overview of Business Income and Receipts Tax

Every individual, partnership, association, limited liability company (LLC), and corporation engaged in a business, profession, or other activity for profit within the City of Philadelphia must file a Business Income & Receipts Tax (BIRT) return. This includes:

  • Those engaged in commercial or residential real estate rental activity.
  • Estates, trusts, or non-profits engaged in any for-profit business or activity within Philadelphia.
  • Those who maintain a Commercial Activity License (CAL) but do not actively engage in business.

In all of the situations described above, you must file a BIRT return whether or not you made a profit.

If you have an active CAL but do not actively engage in business, you must file the BIRT return and tell the City that no business occurred. If you don’t file a return, you will receive a non-filer notice and court costs could be imposed.

Learn more at the Business Income and Receipts Tax page.