Complete Guide to All BIR Forms in the Philippines 2026

One of the most confusing parts of being a registered taxpayer is figuring out which form to use and when. There are dozens of BIR forms Philippines 2026 covering everything from income tax to withholding to registration fees. Using the wrong form can get your filing rejected or your payment misapplied, both of which cost you extra time and money.

This guide breaks down every major BIR form by category so you know exactly which one applies to your situation.

Registration Forms

These forms are used when you first register with BIR or when you need to update your registration details. Most of them are filed only once or when your business situation changes.

BIR Form 1901

This is the application form for self-employed individuals, professionals, freelancers, and mixed-income earners. A mixed-income earner is someone who has both a salary from an employer and income from a business or freelance work. You file this once when you first register your business or start freelancing.

BIR Form 1902

This form is for new employees being registered by their employer. If you are purely employed with no side business, your HR department handles this for you. You do not need to visit BIR yourself.

BIR Form 1903

Corporations and partnerships registered through the SEC (Securities and Exchange Commission) use this form to register with BIR. If you incorporated your business, your accountant typically files this on your behalf.

BIR Form 1905

Use this whenever you need to update your BIR registration. Common reasons include transferring to a new RDO (your assigned local BIR branch), updating your address, adding a new tax type, or closing your business permanently.

BIR Form 2303

This is your Certificate of Registration, the document BIR issues after you successfully register. It lists every tax type you are required to file and how often. You are required by law to display it in your place of business at all times.

Income Tax Forms

These are the forms most freelancers and small business owners file every quarter and every year. Knowing the difference between them is one of the most important parts of understanding BIR forms Philippines 2026.

BIR Form 1701Q

This is the Quarterly Income Tax Return for self-employed individuals, professionals, and mixed-income earners. You file it three times a year covering Q1, Q2, and Q3. Your Q4 income is settled through your Annual Income Tax Return.

BIR Form 1701A

This is the Annual Income Tax Return for purely self-employed individuals and professionals. If your only income comes from your business or freelance work, this is the form you use every April 15. Read our full guide on How to file 1701A for a step-by-step walkthrough with screenshots.

BIR Form 1701

This is for mixed-income earners who have both employment income and business or freelance income. It covers all your income sources in a single return and is more detailed than Form 1701A.

BIR Form 1700

This is the Annual Income Tax Return for purely employed individuals with no other source of income. Most employees do not file this themselves because their employer handles it through substituted filing. You only need to file it personally if you had two or more employers in the same calendar year.

Percentage Tax and VAT Forms

These forms cover the business tax you pay on your sales or receipts, which is separate from income tax. Most small business owners and freelancers deal with Percentage Tax, not VAT.

BIR Form 2551Q

This is the Quarterly Percentage Tax Return. If your annual gross receipts are below PHP 3,000,000, you are a non-VAT taxpayer. You pay 3% of your total gross receipts every quarter using this form. Read our detailed guide on How to file 2551Q for exact instructions on computing and submitting your return.

Here is a real example. Joy is a freelance social media manager from Iloilo earning PHP 90,000 per quarter from her clients. Her Percentage Tax for Q2 2026 is PHP 2,700 (3% of PHP 90,000), due on July 25, 2026. If she misses that deadline by even one day, she owes a PHP 1,000 compromise penalty on top of the PHP 2,700.

BIR Form 2550M

This is the Monthly VAT Declaration for VAT-registered taxpayers. If your annual gross receipts go above PHP 3,000,000, you register for VAT and file this every month by the 20th day of the following month.

BIR Form 2550Q

This is the Quarterly VAT Return filed in addition to monthly declarations. It summarizes all VAT transactions for the quarter and is due 25 days after the quarter ends.

Withholding Tax Forms

Withholding tax means you deduct a portion of a payment before releasing it, then send that deducted amount directly to BIR. These forms apply mainly if you have employees or if you pay service providers professionally.

BIR Form 1601-C

Employers use this form to remit the income tax they withheld from employee salaries every month. The deadline is the 15th of the following month. For example, January 2026 withholding is due on February 15, 2026.

BIR Form 1601-EQ

This covers expanded withholding tax on payments to professionals and service providers. For example, if your business hires a freelancer and withholds 8% from their fee, you remit that using this form quarterly.

BIR Form 2307

This is the Certificate of Creditable Tax Withheld at Source. Your client gives you this form when they withhold tax from your payment. You use it as a tax credit to reduce your income tax bill when you file your annual return. Always collect this from every client who withholds from your fees.

Payment and Miscellaneous Forms

BIR Form 0605

This is a general payment form for fees that do not have a dedicated return form. The most common use is for the PHP 500 Annual Registration Fee, which is due every January 31. Every registered taxpayer pays this once a year.

BIR Form 1906

Use this to apply for an Authority to Print (ATP) for your official receipts or invoices. You cannot legally issue receipts to clients without this approval. Submit Form 1906 at your RDO and wait for clearance before going to a BIR-accredited printer.

Filing Deadlines Table 2026

Here is a quick reference for the forms most commonly used by freelancers, online sellers, and small business owners throughout 2026.

BIR Form	Description	2026 Deadline
Form 0605	Annual Registration Fee (PHP 500)	January 31, 2026
Form 1701A or 1701	Annual Income Tax Return (for 2025)	April 15, 2026
Form 2551Q (Q1)	Quarterly Percentage Tax, January to March	April 25, 2026
Form 1701Q (Q1)	Quarterly Income Tax, January to March	May 15, 2026
Form 2551Q (Q2)	Quarterly Percentage Tax, April to June	July 25, 2026
Form 1701Q (Q2)	Quarterly Income Tax, April to June	August 15, 2026
Form 2551Q (Q3)	Quarterly Percentage Tax, July to September	October 25, 2026
Form 1701Q (Q3)	Quarterly Income Tax, July to September	November 15, 2026
Form 2551Q (Q4)	Quarterly Percentage Tax, October to December	January 25, 2027

How to Pay BIR Taxes via GCash

Good news: you can pay most BIR taxes through GCash without setting foot in a bank. Here is exactly how to do it.

1. Open the GCash app and tap Pay Bills.
2. Under the Government section, select BIR.
3. Choose the correct form number. For Percentage Tax, select Form 2551Q. For the annual registration fee, select Form 0605. For income tax, select Form 1701Q.
4. Enter your TIN (your Tax Identification Number) and your RDO code, the 3-digit number printed on your Certificate of Registration.
5. Enter the correct Tax Type Code. For Percentage Tax use PT. For the annual registration fee use RF. For income tax use IT.
6. Set the Return Period to the last day of the period you are covering. For Q1 2026, enter March 31, 2026.
7. Enter your exact tax amount, then tap Next and review all details carefully.
8. Tap Pay and immediately screenshot the confirmation screen. This is your proof of payment.

Common Mistakes to Avoid

Here is the thing: most BIR filing errors are not about complicated tax math. They come from using the wrong form, missing a deadline, or skipping a required filing entirely. Here are the most common ones.

• Using Form 1701 when you should use 1701A. If you earn purely from your business or freelance work with no employer, you use Form 1701A. Filing 1701 instead is not automatically disqualifying, but it is more complex than you need and can cause confusion if BIR reviews your return.
• Skipping Form 2551Q because you think your income was too low. Percentage Tax is based on gross receipts, meaning everything that came in before any expenses. Even one peso of income means you owe Percentage Tax. And even zero income still requires a zero return to be filed on time.
• Not collecting Form 2307 from clients. Every time a client withholds tax from your payment, they owe you a Form 2307. This certificate reduces your income tax bill at year-end. Many freelancers forget to collect it and end up overpaying by thousands of pesos.
• Downloading outdated versions of BIR forms. BIR updates its forms without much announcement. Filing an old version can get your return rejected. Always download directly from bir.gov.ph or use the latest version of the eBIRForms software.
• Using the wrong Tax Type Code when paying via GCash or eBIRForms. The PHP 500 annual fee uses code RF. Percentage Tax uses PT. Income Tax uses IT. A wrong code posts your payment to the wrong tax type, and BIR has no record of your actual obligation being paid even though the money already left your wallet.

Disclaimer: This guide is for informational purposes only and does not constitute legal or accounting advice. For complex tax situations, consult a licensed CPA.