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BIR Deadline Calendar Philippines 2026
Every major BIR filing and payment deadline for 2026 in one place. Bookmark this page so you never miss a due date again.
Why BIR Deadlines Matter
Missing a BIR deadline, even by one day, can trigger a 25 percent surcharge plus 12 percent annual interest on top of your original tax due. Good news, most deadlines repeat every month, quarter, or year on the same dates, so once you know the pattern, staying compliant becomes a habit.
If a deadline falls on a weekend or a declared holiday, BIR usually moves it to the next working day. Always double check the official BIR calendar or your RDO announcement close to the date, since BIR sometimes issues extensions for specific regions or situations.
Annual Deadlines
| Date | Form | What It Is | Who Files |
|---|---|---|---|
| January 25 | 2551Q | Percentage tax for Oct to Dec of the prior year | Non-VAT registered individuals and businesses |
| January 31 | 0605 | Annual Registration Fee, P500 | All registered businesses and professionals |
| January 31 | 1604-C | Annual information return of income tax withheld on compensation | Employers |
| January 31 | 2316 | Issue certificate of compensation to each employee | Employers |
| April 15 | 1701 / 1701A | Annual income tax return for the prior year | Self-employed, professionals, freelancers, mixed income earners |
| April 15 | 1700 | Annual income tax return for purely compensation income | Employees with additional income sources |
Quarterly Deadlines
| Quarter Covered | 1701Q Due | 2550Q (VAT) Due | 2551Q (Percentage Tax) Due |
|---|---|---|---|
| Jan to Mar (Q1) | May 15 | April 25 | April 25 |
| Apr to Jun (Q2) | August 15 | July 25 | July 25 |
| Jul to Sep (Q3) | November 15 | October 25 | October 25 |
| Oct to Dec (Q4) | Covered by annual ITR (April 15 next year) | January 25 next year | January 25 next year |
1701Q is for income tax. 2550Q is for VAT registered taxpayers. 2551Q is for non-VAT registered taxpayers paying percentage tax. You file either 2550Q or 2551Q, never both.
Monthly Deadlines
| Due Date | Form | What It Is | Who Files |
|---|---|---|---|
| 10th of the following month | 1601-C | Withholding tax on employee compensation | Employers with staff |
| 10th of the following month | 0619-E | Monthly remittance of creditable withholding tax | Businesses required to withhold on supplier payments |
Here is the thing, most freelancers, sole proprietors without employees, and small online sellers do not have monthly filings at all. Your main deadlines are quarterly and annual.
Example: Maria runs a small online clothing shop and is registered as non-VAT, percentage tax payer. For Q1 2026 (Jan to Mar), she needs to file and pay 2551Q by April 25, 2026. For her full year income tax, she needs to file 1701A by April 15, 2027, covering all of 2026.
How to Pay BIR Deadlines via GCash
- Generate your tax return using eBIRForms and confirm the amount due.
- Open GCash and tap Pay Bills, then select Government.
- Choose BIR, then select the correct Form Type and Tax Type matching your return.
- Enter your TIN, the tax period, and the exact amount due, then confirm payment.
- Save the reference number and screenshot. This is your proof of payment if BIR asks for it later.
Common Mistakes to Avoid
- Forgetting Q4 has no separate income tax filing. Q4 income is reported in your annual return, not a fourth 1701Q.
- Filing 2550Q when you are non-VAT, or 2551Q when you are VAT registered. Check your Certificate of Registration (Form 2303) to confirm your tax type.
- Paying late because the deadline fell on a weekend. Always pay a day or two early to be safe, since payment portals can be slow on deadline days.
- Not keeping proof of payment. Always screenshot or save your GCash or bank confirmation for every BIR payment.