RCT-132 B11-21 - PA Department of Revenue 2025

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You can pay your personal income tax online, by phone, or via mail. If you are unable to pay in full, there are payment options available for your outstanding tax liability.
Failure to Pay by Electronic Funds Transfer A penalty of 3 percent of the payment amount due not to exceed $500 will be imposed for each failure to pay via EFT. Refer to Electronic Payments for additional information.
Pennsylvania realty transfer tax is imposed at a rate of 1 percent on the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing. Both grantor and grantee are held jointly and severally liable for payment of the tax.
There is a Transfer Tax of 2% (1% to the state and 1% to the municipality and school district) for all property sales in Pennsylvania on the value of the property or interest being conveyed. This value is not necessarily the sales price.
ing to PA-DoR, the Realty Transfer Tax applies to the transfer of any real estate property, whether by deed, instrument, long-term lease, or any other agreement, with few exceptions listed in the law. The RTT is equal to 1% of the propertys value at the time of the sale.
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Either the seller or buyer may pay the real property transfer tax during the transfer or sale. If it is not paid, the seller and buyer are jointly and severally liable to the City for the payment of the tax.
The Department of Revenue sends letters to taxpayers when you have a credit on an account, owe money, or we closed an account of yours. We may also request more information about refund petitions, audits, or tax return errors. Taxpayers with Philadelphia Tax Center accounts can securely communicate with us online.

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