Pennsylvania

Tax credit apartments in Philadelphia, PA

HUD's database lists 270 properties in Philadelphia built or rehabbed with low-income housing tax credits: 16,958 apartments, 13,813 of them income-restricted. Rents in those units are capped while each property's affordability agreement runs, and you qualify by income; many properties still keep waiting lists.

Equal housing opportunity. Tax credit properties must follow the Fair Housing Act, which bars discrimination because of race, color, religion, sex, disability, familial status or national origin, and they may not refuse an applicant because the applicant holds a Housing Choice (Section 8) voucher (IRC 42(h)(6)(B)(iv)). Properties HUD lists as senior housing may limit who lives there by age only as the Fair Housing Act's housing-for-older-persons exemption allows. To report housing discrimination, call HUD at 1-800-669-9777.

LIHTC Atlas does not own, manage or rent these apartments and does not take applications. Contact each property's management for availability, rents and income rules. Listings come from HUD's database and may be out of date.

Philadelphia by ZIP code
ZIP codePropertiesRestricted units
191033402
19104321,557
191074281
19111162
191151180
191164446
19119275
19121241,302
1912225721
191237365
191244236
191253117
19128278
191293220
191307267
1913113588
191326400
1913311381
191345186
19135123
19136134
191383192
1913918733
1914011648
191415269
19142340
1914310509
19144121,250
191455257
1914612427
191477748
19148262
19151118
191522366
19153161
1915410
none18312

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). Properties a state agency has flagged as no longer monitored are left out; properties placed in service after 2024 are not in HUD's database yet.

How tax credit apartments work

Each income-restricted unit has a maximum rent set from the area's income limits: gross rent, including a utility allowance for tenant-paid utilities, can't go above 30% of the income limit for the unit's size. The rent doesn't change with your own income, so a household near the bottom of the range pays the same rent as one near the top. That's different from public housing or a voucher, where you pay a share of what you earn.

To qualify, your household's income has to be at or under the limit the unit is set at, usually 50% or 60% of the area median, and up to 80% in some buildings. Management checks income, and assets, when you apply. A household made up entirely of full-time students generally can't qualify, with exceptions in IRC 42(i)(3)(D) such as single parents and married students filing jointly. More on qualifying.

You can apply with a Housing Choice voucher, and the property can't turn you down because you have one.