Local Taxes & Fees in Philadelphia, PA (2026)
3 verified local taxes & fees rules for Philadelphia, Pennsylvania, sourced directly from the municipal code and official government pages.
Verified from official government sources
Vacancy Tax
Philadelphia taxes vacant lots at 10% of assessed value each year under the Real Estate Non-Utilization Tax, on top of regular property tax, unless the owner actively markets or fences the lot.
Philadelphia Vacant Lot Tax: 10% Yearly
Significant RestrictionsPhiladelphia Code § 19-2504(2)(b)
The tax authorized by this Chapter for vacant lots for any privilege year commencing January 1, 2001, or thereafter shall be measured by the assessed value of the real estate at the rate of ten percent (10%) of the assessed value of the real estate as most recently returned by the Board of Revision of Taxes.
Business Tax Classification
Philadelphia taxes almost every business under one uniform BIRT rate structure, with only a narrow carve-out for regulated utilities and securities dealers.
Philadelphia: One BIRT Rate for All Businesses
Some RestrictionsPhiladelphia Code § 19-2604(1)
Every business shall pay an annual tax on each dollar of annual receipts at the millage rate shown in the second column ... and an annual tax on net income at the percentage rate shown in the third column ..., except that a regulated industry shall only pay an annual tax on each dollar of annual receipts at the millage rate shown in the second column, and in an amount not to exceed the percenta...
Parking Tax
Philadelphia taxes every paid parking transaction at 22.5% of the charge, collected by the lot or garage operator and remitted to the City.
Philadelphia Parking Tax Is 22.5%
Some RestrictionsPhiladelphia Code § 19-1202(1)(b)
There is hereby imposed upon every person parking or storing a motor vehicle in or on any parking facility in the City, and upon every person who leaves a motor vehicle with a valet for parking in the City, ... on July 1, 2021 and thereafter, a tax of twenty-two and one-half percent (22.5%) of the amount charged for the transaction ... which tax shall be collected by the operator from the perso...