Construction Impact
Detailed tool and analysis for Construction Impact in Philadelphia.
Historical Data Table
| Project Scope | Impact Tax Liability |
|---|---|
| Residential New Construction | 1% of declared construction costs |
| Commercial Construction | Exempt (0%) |
Frequently Asked Questions
Is affordable housing exempt?
Yes, properties with qualifying affordable housing deed restrictions are exempt.
When is the fee paid?
It must be paid prior to the issuance of the building permit.
Common Mistakes
- Under-declaring construction costs (L&I relies on standardized cost-per-sqft tables to verify).
- Paying the tax on a purely commercial development.