Nov 1, 2026: Philadelphia's Safe Healthy Homes Act takes effect. No valid license and certificate means no rent. What changes →
Commercial Activity License and tax account

Commercial Activity License and Philadelphia tax account for landlords

The rental license sits on top of your tax account and CAL. If the names do not match exactly, the application stops.

Included with licensing

  • Philadelphia tax account created or located
  • BIRT registration confirmed
  • Commercial Activity License issued in the matching name
  • Entity mismatches (LLC vs individual) resolved
  • Tax clearance issues flagged before filing

Who needs a CAL

A Commercial Activity License is required for rental properties that are not owner-occupied or that have more than four units. It is free and never expires, but it must be issued to the same legal entity as the tax account and the deed.

The tax account

Rental income in Philadelphia is subject to the Business Income and Receipts Tax (BIRT), and landlords need an active Revenue Department account. L&I checks for unpaid city taxes, water bills and fines before issuing or renewing a license. We confirm status up front so a surprise balance does not stall your filing.

Common problems we fix

  • Property deeded to an LLC, tax account opened under the owner's personal name
  • Old CAL tied to a dissolved entity
  • Multiple accounts for the same owner
  • Balances from a prior year blocking tax clearance

Questions

Does the Commercial Activity License cost money?
No. The CAL is free and does not expire.
Do I need a CAL if I live in one unit of my duplex?
Owner-occupied properties with 4 or fewer units generally do not need a tax account or CAL for the rental license, but you still need the rental license for the rented unit.

Related services

Get licensed before Nov 1.

$500 flat service fee per property + city fees at cost. We handle the city, the paperwork, and the follow-up.

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