← Guides / Philippines

Philippines Tax Filing Guide

the Philippines tax filing and compliance for the tax year 2026. The guide covers: the annual ITR deadline of April 15 for the individuals — the "Income Tax Return" (the "ITR") must be filed by April 15 of the following year; the BIR e-filing system — eBIRForms — the online platform for the electronic filing of the tax returns; the monthly/quarterly VAT returns (2550M/2550Q) — the VAT returns for the VAT-registered taxpayers; the withholding tax returns (monthly) — the "BIR Form 1601" series for the withholding taxes; the expanded withholding tax (EWT) — the "BIR Form 1601E" for the expanded withholding tax; the income tax returns 1701/1700 — the BIR Form 1701 (for the self-employed and the mixed-income individuals) and the BIR Form 1700 (for the purely compensation individuals).

Annual ITR — April 15 Deadline for Individuals

  • April 15 deadline: The annual "Income Tax Return" (the "ITR") for the individuals must be filed by April 15 of the following year. For the tax year 2026, the ITR is due by April 15, 2027. The deadline applies to both the purely compensation individuals (the "BIR Form 1700") and the self-employed or the mixed-income individuals (the "BIR Form 1701").
  • Extensions: The BIR may grant the extension of the filing deadline in the case of the "national emergency" or the "force majeure". The individual taxpayer may also request the extension of up to 30 days for the "justifiable reason" (the medical emergency, the loss of the records). The extension request must be submitted in writing to the RDO before the original deadline.
  • Payment of the tax due: The tax due (the "tax payable") must be paid by the filing deadline. The payment may be made: (a) online through the "e-PAY" system (the "BIR Electronic Payment System"), (b) through the "authorised agent banks" (the "AABs"), (c) through the "Revenue Collection Officers" (the "RCOs") at the RDO. The late payment triggers the "surcharge" of 25% (or 50% if the fraud is involved) and the "interest" at 12% per annum.

BIR E-Filing — eBIRForms

  • eBIRForms system: The BIR operates the "eBIRForms" — the online electronic filing system for the tax returns. The system allows the taxpayers to: (a) download the "offline" forms (the ".jar" or the ".exe" format), (b) fill in the forms offline, (c) upload the completed forms to the BIR server through the eBIRForms portal, (d) receive the "Electronic Filing Receipt" (the "EFR") as the proof of the filing.
  • Mandatory e-filing: The e-filing through the eBIRForms is mandatory for: (a) the taxpayers with the TIN and the registered business, (b) the VAT-registered taxpayers, (c) the taxpayers with the gross income exceeding PHP 3 million, (d) the "large taxpayers" under the BIR's Large Taxpayers Service (the "LTS"). The manual filing (the "paper filing") is allowed only for the small taxpayers without the internet access or the IT capability.
  • eBIRForms vs eFPS: The BIR also operates the "eFPS" (the "Electronic Filing and Payment System") — the web-based system for the "large taxpayers" and the "medium taxpayers". The eFPS integrates the filing and the payment in one platform. The eBIRForms is the simpler system for the individual taxpayers and the small businesses.

Monthly/Quarterly VAT Returns — 2550M/2550Q

  • BIR Form 2550M (monthly VAT return): The VAT-registered taxpayer must file the "BIR Form 2550M" (the "Monthly Value-Added Tax Declaration") by the 20th day of the following month. The monthly VAT return reports: (a) the gross sales and the gross receipts for the month, (b) the output VAT (the VAT charged on the sales), (c) the input VAT (the VAT paid on the purchases), (d) the VAT payable or the excess input VAT.
  • BIR Form 2550Q (quarterly VAT return): The "BIR Form 2550Q" (the "Quarterly Value-Added Tax Return") must be filed by the 25th day of the month following the end of the quarter (April 25, July 25, October 25, January 25). The quarterly return is the "summary" of the three monthly declarations — the quarterly adjustment is computed in the 2550Q.
  • VAT rate — 12%: The standard VAT rate in the Philippines is 12% for 2026. The zero-rated VAT (0%) applies to: the exports, the services rendered to the foreign clients (the "BPO" services), the sale to the tax-exempt entities. The VAT-exempt transactions include: the sale of the agricultural products, the sale of the residential properties below PHP 3.2 million, the educational services, the medical services.

Withholding Tax Returns — Monthly

  • BIR Form 1601C (monthly withholding tax on compensation): The employer must file the "BIR Form 1601C" (the "Monthly Withholding Tax on Compensation Return") by the 10th day of the following month. The return reports the tax withheld from the employees' salaries under the graduated IIT rates. The annual "BIR Form 1604C" (the "Annual Information Return of the Income Taxes Withheld on Compensation") must be filed by January 31 of the following year.
  • BIR Form 1601E (monthly expanded withholding tax): The "BIR Form 1601E" (the "Monthly Expanded Withholding Tax Return") by the 10th day of the following month. The EWT applies to the payments made to the suppliers and the service providers: (a) the professional fees — 5% to 10% EWT, (b) the rental payments — 5% EWT, (c) the contract payments — 2% to 5% EWT, (d) the commissions — 5% to 10% EWT.
  • BIR Form 1601F (monthly final withholding tax): The "BIR Form 1601F" (the "Monthly Final Withholding Tax Return") for the final taxes on: the interest on the bank deposits (20% FWT), the dividends (10% FWT for the individuals, 30% for the corporations), the royalties (20% FWT), the prizes and the winnings (20% FWT).

Expanded Withholding Tax (EWT)

  • What is EWT: The "Expanded Withholding Tax" (the "EWT") is the withholding tax imposed on the income payments made by the taxpayer to the suppliers and the service providers. The EWT is "expanded" — the withholding is made on the "presumptive income" of the payee (the "expanded" coverage beyond the compensation). The EWT rates vary from 1% to 15% depending on the type of the payment and the status of the payee (the "VAT-registered" vs "non-VAT-registered").
  • Common EWT rates: (a) the professional fees (the lawyers, the accountants, the consultants) — 5% for the VAT-registered, 10% for the non-VAT-registered; (b) the rental payments — 5% for the VAT-registered, 10% for the non-VAT-registered; (c) the construction services — 2% for the VAT-registered, 5% for the non-VAT-registered; (d) the commissions — 5% for the VAT-registered, 10% for the non-VAT-registered.
  • Filing and payment: The EWT is reported on the "BIR Form 1601E" (the "Monthly Expanded Withholding Tax Return") filed by the 10th of the following month. The withheld EWT is remitted to the BIR and is creditable against the payee's annual income tax liability (the "creditable withholding tax" — the "CWT").

Income Tax Returns — BIR Form 1701 and 1700

  • BIR Form 1701 (self-employed and mixed-income): The "BIR Form 1701" (the "Annual Income Tax Return for the Self-Employed Individuals, the Estates, and the Trusts") must be filed by the self-employed individuals (the "sole proprietors", the "freelancers", the "professionals") and the mixed-income individuals (the individuals with both the compensation income and the self-employment income). The Form 1701 includes the schedules for: (a) the gross sales and the gross receipts, (b) the cost of the sales and the operating expenses, (c) the deductions (the "itemised" or the "OSD" — the "Optional Standard Deduction" at 40% of the gross income).
  • BIR Form 1700 (purely compensation): The "BIR Form 1700" (the "Annual Income Tax Return for the Individuals Earning the Purely Compensation Income") is filed by the employees with the single employer and the purely compensation income (the "salaries", the "wages", the "bonuses", the "allowances"). The Form 1700 is the simpler return — the employer has already withheld the tax through the "BIR Form 2316" (the "Certificate of the Compensation Payment and the Tax Withheld").
  • Substituted filing: The employees with the purely compensation income and the single employer may benefit from the "substituted filing" — the employer's BIR Form 2316 serves as the "substituted" ITR. The employee does NOT need to file the separate Form 1700 if: (a) the employee has the single employer for the entire year, (b) the employer correctly withheld the tax on the total compensation, (c) the employer submitted the Form 2316 to the BIR.

Related Guides

Chile Personal Tax Guide 2026 — Global Complementario Tax (0-40%)Chile's Impuesto Global Complementario (Global Complementary Tax). Progressive 0-40% rates across 8 brackets in UTM, personal exemptions, monthly withholding, annual Operación Renta reconciliation, anNiger Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTsNigerien tax residency. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaties with France and WAEMU members for 2026.Brunei Crypto Tax Guide 2026 — No Tax on Crypto, No CGT, No Income TaxBruneian cryptocurrency taxation. No tax on crypto gains or income for individuals. No CGT on crypto disposals. No income tax on mining, staking, airdrops, or DeFi income for individuals. Companies maAntigua & Barbuda Property Tax Guide: Transfer Tax ~2.5%, Annual 0.5% 2026Antigua and Barbuda property tax — transfer tax ~2.5% on purchase, annual property tax 0.5% of market value, no CGT on property sales, and registration fees for 2026.Foreign Tax Credit GuideThe foreign tax credit helps U.S. investors avoid double taxation on income earned from foreign investments. Learn how to claim it and maximize its benefit.Austria Tax Filing Guide 2026How to file taxes in Austria: Arbeitnehmerveranlagung (employee tax assessment), FinanzOnline portal, filing deadlines, and key deductions for 2026.
Browse all guides →