Payments, assistance & taxes

You can complete online returns and payments for this tax. You can still file paper returns, but you’ll need to print your payment voucher using the Philadelphia Tax Center.

Who pays the tax

If you are a Philadelphia resident who receives certain types of unearned income, you must pay School Income Tax (SIT).

Taxable forms of unearned income include:

Read the School Income Tax regulations for a full list of taxable income types.

If you must amend a past SIT return, complete a new tax return with the updated amount. Place an “X” in the box that indicates the form is an amended return.

Important dates

School Income Tax returns are due on April 15 every year. Not receiving a tax return does not excuse you from filing a return and paying the tax due on time.

Tax rates, penalties, & fees

How much is it?

Tax year Tax rate
2023 3.75%
2022 3.79%
2021 3.8398%
2020 3.8712%
2019 3.8712%
2018 3.8809%
2017 3.8907%

What happens if you don't pay on time?

If you don’t pay on time, interest and penalties will be added to the amount you owe.

For more information about rates, see our Interest, penalties, and fees page.

How to pay

Online

It’s fast and easy to file and pay on the Philadelphia Tax Center.

By mail

You can also file and pay by mail. You’ll still need to visit the Philadelphia Tax Center to print your payment voucher.

Complete your paper return.

You can print a School Income Tax return from the tax forms and instructions page. Complete your return according to the instructions on the page.

Print your payment voucher.

Visit the Philadelphia Tax Center and select “Make a payment.” Follow the prompts to print your personalized payment voucher.

Note: Payment vouchers are sometimes called payment coupons.

Mail your return, payment, and voucher.

Send your return, payment, and payment voucher to: