Complete BIR Tax Deadline Calendar 2026 Philippines
Missing a tax deadline in the Philippines is one of the fastest ways to turn a small tax bill into a big one. Every BIR tax deadline 2026 Philippines you miss adds penalties, surcharges, and interest on top of whatever you already owe. This calendar puts every key date in one place so you never have to guess.
Whether you are a freelancer, an online seller, a sari-sari store owner, or a small business owner, your deadlines are here. Bookmark this page and check it every month.
Table of Contents
Why BIR Deadlines Matter
Here is the thing: BIR penalties are not optional. The moment you miss a filing deadline, the Bureau of Internal Revenue automatically assesses fines, even if you had zero income that period.
The standard penalties for late filing include a 25% surcharge on the tax due, 12% annual interest computed daily, and a compromise penalty that starts at PHP 1,000 per unfiled return. These charges stack on top of each other.
Read our full BIR Penalty Guide for the exact amounts and how they are computed. If you have already missed a deadline, our guide on How to Avoid Penalties explains your options.
Monthly Filing Deadlines 2026
Some tax types require monthly filings. These apply mainly to VAT-registered taxpayers and withholding agents. VAT stands for Value-Added Tax, which applies to businesses earning over PHP 3,000,000 per year.
Monthly VAT Declaration (BIR Form 2550M)
If you are VAT-registered, you file this every month. The deadline is the 20th day of the following month. For example, your January 2026 VAT declaration is due on February 20, 2026.
Withholding Tax Remittance (BIR Form 1601-C)
If you have employees, you withhold income tax from their salaries and remit it to BIR monthly. The deadline is the 15th day of the following month. For example, withheld taxes for January 2026 are due on February 15, 2026.
Not sure if monthly filing applies to you? Check your Certificate of Registration (COR), which is BIR Form 2303. It lists every tax type you are registered for and the corresponding filing frequency.
Quarterly Tax Deadlines 2026
The quarterly tax due date Philippines is the deadline most freelancers and small business owners deal with most often. There are two main quarterly taxes: Income Tax and Percentage Tax.
Quarterly Income Tax (BIR Form 1701Q)
Self-employed individuals, professionals, and mixed-income earners file this three times a year. The first three quarters use Form 1701Q. The fourth quarter is settled through the Annual Income Tax Return.
- 1st Quarter (January to March 2026): Due May 15, 2026
- 2nd Quarter (April to June 2026): Due August 15, 2026
- 3rd Quarter (July to September 2026): Due November 15, 2026
Quarterly Percentage Tax (BIR Form 2551Q)
This applies to non-VAT taxpayers earning under PHP 3,000,000 per year. The rate is 3% of your gross receipts for the quarter. It is filed 25 days after each quarter ends.
- 1st Quarter (January to March 2026): Due April 25, 2026
- 2nd Quarter (April to June 2026): Due July 25, 2026
- 3rd Quarter (July to September 2026): Due October 25, 2026
- 4th Quarter (October to December 2026): Due January 25, 2027
Real example: Carlo is a freelance video editor from Cebu earning PHP 80,000 per quarter. His Percentage Tax for Q1 2026 is PHP 2,400 (3% of PHP 80,000), due on April 25, 2026. If he files on May 5 instead, he owes an extra PHP 600 in surcharges plus daily interest. A two-week delay costs him over PHP 600 for nothing.
Annual Filing Deadlines 2026
These are the once-a-year filings every registered taxpayer needs to know.
Annual Registration Fee (BIR Form 0605)
Every registered taxpayer pays PHP 500 per year to renew their BIR registration. The deadline is January 31, 2026. Miss this and you get a PHP 1,000 compromise penalty, which is double the fee itself.
Annual Income Tax Return for Self-Employed (BIR Form 1701 or 1701A)
This covers your income from January to December 2025, filed in 2026. The deadline is April 15, 2026. Use Form 1701A if you are purely self-employed. Use Form 1701 if you have both employment and business income.
Annual Information Return of Withholding Taxes (BIR Form 1604-C)
If you have employees, you file this once a year summarizing all withholding taxes remitted. The deadline is January 31, 2026 for the 2025 taxable year.
Full BIR Deadline Calendar Table
Use this table as your master reference for every BIR filing deadline 2026.
| Deadline Date | Tax Type | BIR Form | Who Files |
|---|---|---|---|
| January 15, 2026 | Withholding Tax on Compensation (December 2025) | Form 1601-C | Employers |
| January 20, 2026 | Monthly VAT Declaration (December 2025) | Form 2550M | VAT-registered taxpayers |
| January 25, 2026 | Quarterly Percentage Tax (Q4 2025) | Form 2551Q | Non-VAT self-employed and businesses |
| January 31, 2026 | Annual Registration Fee Renewal | Form 0605 | All registered taxpayers |
| January 31, 2026 | Annual Withholding Tax Return (2025) | Form 1604-C | Employers with employees |
| April 15, 2026 | Annual Income Tax Return (2025) | Form 1701 or 1701A | Self-employed and mixed-income earners |
| April 25, 2026 | Quarterly Percentage Tax (Q1 2026) | Form 2551Q | Non-VAT self-employed and businesses |
| May 15, 2026 | Quarterly Income Tax (Q1 2026) | Form 1701Q | Self-employed and mixed-income earners |
| July 25, 2026 | Quarterly Percentage Tax (Q2 2026) | Form 2551Q | Non-VAT self-employed and businesses |
| August 15, 2026 | Quarterly Income Tax (Q2 2026) | Form 1701Q | Self-employed and mixed-income earners |
| October 25, 2026 | Quarterly Percentage Tax (Q3 2026) | Form 2551Q | Non-VAT self-employed and businesses |
| November 15, 2026 | Quarterly Income Tax (Q3 2026) | Form 1701Q | Self-employed and mixed-income earners |
| January 25, 2027 | Quarterly Percentage Tax (Q4 2026) | Form 2551Q | Non-VAT self-employed and businesses |
| April 15, 2027 | Annual Income Tax Return (2026) | Form 1701 or 1701A | Self-employed and mixed-income earners |
How to Pay BIR Taxes via GCash
Good news: you do not need to go to a bank to pay your taxes. GCash accepts BIR payments for most tax types. Here is exactly how to do it.
- Open the GCash app and tap Pay Bills.
- Under the Government section, select BIR.
- Choose the correct form number. For Percentage Tax, select Form 2551Q. For the annual registration fee, select Form 0605.
- Enter your TIN (Tax Identification Number) and your RDO code, which is the 3-digit number assigned to your local BIR branch.
- Enter the correct Tax Type Code. For Percentage Tax, the code is PT. For the registration fee, the code is RF.
- Set the Return Period to match the quarter you are paying. For Q1 2026, enter March 31, 2026.
- Enter the exact amount due and tap Pay.
- Screenshot your confirmation page immediately. This is your proof of payment.
Always double-check your TIN, RDO code, and return period before confirming payment. A wrong entry can post your payment to the wrong period or account, and correcting it requires a personal visit to your RDO.
Common Mistakes to Avoid
These are the errors that trip up even experienced taxpayers. Knowing them now saves you money later.
- Assuming zero income means no filing required. You still need to file a zero return for every registered tax type, even in months or quarters where you earned nothing. A missed zero return costs PHP 1,000 in compromise penalties.
- Confusing the income tax deadline with the percentage tax deadline. These are different deadlines. The quarterly income tax for Q1 2026 is due May 15, 2026. The quarterly percentage tax for Q1 2026 is due April 25, 2026. Missing one while paying the other does not cancel out the penalty.
- Paying the right amount on the wrong form. Posting a payment to the wrong form number means BIR has no record of your payment for the correct return. Always confirm the form number before paying.
- Forgetting the January 31 annual fee deadline. This catches many taxpayers off guard because it falls right after the holidays. Set a phone alarm for January 15 as a two-week reminder to pay your PHP 500 before January 31.
- Assuming deadlines are automatically extended on holidays. BIR deadlines that fall on a weekend or regular holiday are moved to the next working day. But not all holidays trigger extensions. Always check the official BIR bulletin or BIR Buddy updates for confirmed deadline changes.
Frequently Asked Questions
- When is the BIR quarterly tax deadline in the Philippines?
- What happens if I miss a BIR filing deadline?
- Are BIR deadlines moved when they fall on a holiday?
- What is the annual BIR deadline for self-employed individuals?
- How do I know which BIR deadlines apply to my business?
Still have questions? Chat with BB for free. BB is our AI tax assistant available 24 hours a day in English and Filipino. Just click the green BB button at the bottom right of this page.
Disclaimer: This guide is for informational purposes only and does not constitute legal or accounting advice. For complex tax situations, consult a licensed CPA.