Pennsylvania’s due dates diverge from the federal calendar in ways that trip up multistate filers: the corporate net income tax is due a month after the federal date, pass-through returns are due in April rather than March, and — unlike most states — Pennsylvania has no elective pass-through entity tax.

Pennsylvania Tax Deadlines at a Glance (2026)

Two corrections CPAs should note. First, the Corporate Net Income Tax return is due May 15, 2026 — 30 days after the federal April 15 date — not April 15. Second, the PA-20S/PA-65 pass-through return is due April 15, 2026, not the federal March deadline; Pennsylvania does not follow the federal March 15 date for S corporations and partnerships.

Corporate Net Income Tax (CNIT) Rate Is Falling

Under Act 53 of 2022, the CNIT rate is phasing down from 9.99% by half a point a year toward 4.99% in 2031. For 2026 the rate is 7.49% (down from 7.99% in 2025). Pennsylvania taxes only entities treated as C corporations at the entity level; S-corporation, partnership, and LLC income flows through and is taxed to owners at Pennsylvania’s flat 3.07% personal income tax rate.

No PTET in Pennsylvania

A frequent client question: Pennsylvania is one of the few income-tax states with no pass-through entity tax (PTET) election. Recent budget legislation again omitted one, so Pennsylvania owners cannot use the entity-level SALT-cap workaround available in neighboring states. Plan accordingly for owners weighing multistate structuring.

Local Earned Income Tax

Pennsylvania layers local Earned Income Tax (EIT) on top of the state return, administered under Act 32 through Tax Collection Districts (collectors such as Berkheimer and Keystone). The annual local EIT return (Form CLGS-32-1) is due April 15 and is filed separately from the state PA-40. A flat Local Services Tax (commonly $52/year) is also withheld where levied.

Estimates, Extensions, and Penalties

Individual estimated payments are due April 15, June 15, September 15, 2026, and January 15, 2027. If you have a valid federal extension and owe no Pennsylvania tax, PA grants the extension automatically — attach the federal extension when filing. If tax is owed, file REV-276 and pay by the original date. The 2026 interest rate on underpayments is 7%.

CPA Action Steps

• Use May 15 for the C-corp CNIT return — not April 15

• File PA-20S/PA-65 in April, not on the federal March date

• Apply the 7.49% CNIT rate for 2026

• Tell owners there is no PA PTET workaround; file local EIT separately

Verify current rates and dates against the Pennsylvania Department of Revenue (revenue.pa.gov) before filing.