What is the sales tax rate in Philadelphia?
The combined sales tax rate in Philadelphia, Pennsylvania is between 6% and 8% as of 2026. It is made up of the Pennsylvania statewide base rate of 6%, plus applicable Philadelphia County and local district taxes. Philadelphia sits within Philadelphia County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in Pennsylvania is administered by the Pennsylvania Department of Revenue, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Philadelphia.
Who needs to collect sales tax in Philadelphia, Pennsylvania?
Any business with sales tax nexus in Pennsylvania must register, collect, and remit sales tax on taxable sales delivered to Philadelphia. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in Pennsylvania.
- Economic nexus: exceeding $100,000 in sales to Pennsylvania customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross Pennsylvania's economic nexus threshold must register with the Pennsylvania Department of Revenue before continuing to sell into the state.
How do you register for a sales tax permit in Philadelphia?
To collect sales tax in Philadelphia, you must register for a sales tax permit with the Pennsylvania Department of Revenue. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly Pennsylvania sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Philadelphia?
Sales tax in Philadelphia is charged based on the delivery address. For orders shipped to a Philadelphia address, the combined rate of between 6% and 8% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Philadelphia County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Philadelphia ZIP codes and how Philadelphia compares with other cities in Philadelphia County and across Pennsylvania.
