How often do you file taxes in the Philippines?
Which BIR returns freelancers, sole proprietors and small companies file, how many times a year, every deadline, and the process for filing and paying.
Quick answer
A freelancer or sole proprietor in the Philippines files income tax four times a year: three quarterly returns (BIR Form 1701Q, due 15 May, 15 August and 15 November) and one annual return (1701 or 1701A, due 15 April).[1][2] If you're on graduated rates instead of the 8% option, you also file a quarterly percentage tax return (2551Q) four times a year.[3]
That's 4 returns a year on the 8% option, or 8 on graduated rates, before any VAT or withholding returns. You file every one of them even in quarters with no income.[4]
Clients or buyers overseas? Read the free Chapter 0 of the Borderless Pinoy course to check whether registering a company abroad fits your business.
Get free Chapter 0How often you file, by type of taxpayer
| You are | Returns | Filings a year |
|---|---|---|
| Freelancer or sole proprietor on 8% | 1701Q (3×) + 1701A (1×) | 4 |
| Freelancer or sole proprietor on graduated rates, non-VAT | 1701Q (3×) + 1701 or 1701A (1×) + 2551Q (4×) | 8 |
| VAT-registered (over ₱3M in sales) | Income tax returns + 2550Q VAT (4×) in place of 2551Q | 8 or more |
| OPC or corporation | 1702Q (3×) + annual 1702 with financial statements (1×) + percentage tax or VAT (4×) | 8 or more |
| Anyone with employees or who withholds tax | Add 1601-C monthly, 0619-E and 1601-EQ for expanded withholding, plus 1604-C and 1604-E yearly | About 25 more |
The yearly calendar for a sole proprietor
Dates below are for calendar-year taxpayers. When a deadline falls on a weekend or holiday, it moves to the next working day.[5]
| Month | Graduated rates (non-VAT) | 8% option |
|---|---|---|
| January | 2551Q for Q4 (by 25 Jan); bound loose-leaf books by 15 Jan; inventory list by 30 Jan if you carry stock | Books and inventory list, if they apply |
| April | Annual 1701 or 1701A (15 Apr); 2551Q for Q1 (25 Apr) | Annual 1701A (15 Apr) |
| May | 1701Q for Q1 (15 May) | 1701Q for Q1 (15 May) |
| July | 2551Q for Q2 (25 Jul) | None |
| August | 1701Q for Q2 (15 Aug) | 1701Q for Q2 (15 Aug) |
| October | 2551Q for Q3 (25 Oct) | None |
| November | 1701Q for Q3 (15 Nov) | 1701Q for Q3 (15 Nov) |
There's no 1701Q for the fourth quarter. The annual return in April covers the full year.[1]
What each form is for
- 1701Q: quarterly income tax for individuals in business.[1]
- 1701A: annual income tax if your income is purely from business or your profession and you use the 8% rate or the 40% optional standard deduction.[2]
- 1701: annual income tax if you itemize deductions or have both salary and business income.[2]
- 2551Q: 3% percentage tax on gross quarterly sales, due 25 days after each quarter, for non-VAT taxpayers on graduated rates. The 8% option replaces it.[3]
- 2550Q: quarterly VAT return for VAT-registered taxpayers. Monthly VAT returns stopped being mandatory in 2023.[6]
- 1702Q and 1702: quarterly and annual income tax for corporations and OPCs. Quarterly returns are due 60 days after each of the first three quarters, and the annual return by 15 April for calendar-year companies.[5]
The filing process, step by step
- Check your Certificate of Registration (Form 2303)It lists every return you're registered for. That list is what the BIR expects from you, so file all of them.
- Add up your sales for the periodUse your invoices and books. Under the 8% option, your tax is 8% of gross sales above ₱250,000 for the year.
- Fill in the return electronicallyUse eBIRForms, eFPS if you're required to, or a BIR-certified tax software provider.[7]
- Pay the tax duePay online through a bank or e-wallet channel accepted by BIR ePay, or at any authorized agent bank. Under the Ease of Paying Taxes Act you can file and pay anywhere, not only at your own RDO.[7]
- Keep your proofSave the filing confirmation email and payment receipt for each return.
Do you file with no income?
Yes. If your Certificate of Registration lists a return, you file it on time even with zero sales. Filing late, even with no tax due, can still mean a compromise penalty, usually starting at ₱1,000 per return.[4] If you've stopped doing business, close your registration with Form 1905 so the filings stop.
Penalties if you're late
| Regular taxpayers | Micro and small taxpayers (under ₱20M in sales) | |
|---|---|---|
| Surcharge | 25% of the tax due | 10%[8] |
| Interest | 12% a year | 6% a year[8] |
| Compromise penalty for late filing | ₱1,000 to ₱50,000, scaled to the amount | Half the usual schedule[8] |
Micro taxpayers have gross sales under ₱3 million and small taxpayers ₱3 million to under ₱20 million.[8]
If your company is registered abroad
Freelancers and online sellers with clients overseas sometimes register a company abroad, where a provider handles the company's yearly filings in that country. That company's filings are usually once a year: an annual return and a tax return, plus an audit in some countries. You still have your own obligations as a Philippine resident, so ask a CPA what you'll file here based on how your company pays you. See what you still owe here.
Frequently asked questions
How many times a year do I file taxes as a freelancer in the Philippines?
On the 8% option, four times: three quarterly 1701Q returns and one annual 1701A. On graduated rates as a non-VAT taxpayer, eight times, because you add four quarterly 2551Q percentage tax returns.
When are the quarterly income tax deadlines?
BIR Form 1701Q is due 15 May for the first quarter, 15 August for the second and 15 November for the third. There's no fourth-quarter 1701Q; the annual return is due 15 April of the following year.
Do I need to file 2551Q if I chose the 8% rate?
No. The 8% income tax replaces both the graduated income tax and the 3% percentage tax, so you don't file 2551Q.
Should I file even if I had no income?
Yes. Every return listed on your Certificate of Registration must be filed on time, even with zero sales. Late filing can still lead to a compromise penalty.
Where can I file and pay my BIR taxes?
File electronically through eBIRForms, eFPS or a BIR-certified tax software provider, and pay online through BIR ePay channels or at any authorized agent bank. Since the Ease of Paying Taxes Act, you can file and pay anywhere.
What is the penalty for late BIR filing?
A 25% surcharge and 12% yearly interest for regular taxpayers. Micro and small taxpayers pay a 10% surcharge and 6% interest. A compromise penalty may also apply.
Clients or buyers mostly overseas?
See how Filipino freelancers and sellers register a company abroad online, where a provider handles the yearly filings there. The course is ₱699, separate from what the company itself costs to set up and keep.
Sources
- SweldoPH, freelancer 1701Q deadlines, 2026
- Grant Thornton, new annual income tax return (1701A) for individuals using OSD or the 8% rate
- GMA News, percentage tax returns to 3% after pandemic relief ends
- Forvis Mazars, penalties for late filing of tax returns (RMO 7-2015)
- PwC Philippines, 2026 tax calendar (January)
- Grant Thornton, TRAIN removes mandatory monthly VAT returns from 2023
- PwC Philippines, EOPT on tax filing and withholding (RR 4-2024)
- Grant Thornton, EOPT taxpayer classification and reduced penalties for micro and small taxpayers
This guide is general information, not tax advice. Your Form 2303 is the final word on which returns you file, and deadlines move when they fall on weekends or holidays. Sources checked 14 October 2026.