A self-employed freelancer files quarterly income tax (form 1701Q) around May 15, August 15, and November 15, then an annual return (1701A or 1701) by April 15 of the next year. If you’re on the graduated rates instead of the 8% option, you also file quarterly percentage tax (2551Q) around the 25th after each quarter. Always confirm the exact dates and forms with the BIR.
Your filing calendar
Choose how you’re taxed. Deadlines that fall on a weekend or holiday usually move to the next working day — the BIR is the final word.
Guidance only, based on the usual calendar-year deadlines. Dates shift for weekends, holidays, and BIR advisories, and your registration may differ. Confirm everything with the BIR or your accountant before you file. See our Tax Calculator to estimate what you’ll owe.
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Frequently asked questions
What are the BIR deadlines for freelancers?
Self-employed freelancers usually file 1701Q for the first three quarters (around May 15, August 15, and November 15) and an annual return by April 15 of the following year. On graduated rates you also file 2551Q percentage tax each quarter. Confirm the exact dates with the BIR.
Do I file 2551Q on the 8% rate?
No. The 8% option is paid in place of percentage tax, so 2551Q doesn’t apply. You still file your quarterly and annual income tax returns. Switch the toggle above to see each set of dates.
What happens if I miss a BIR deadline?
Late filing can mean a surcharge, interest, and a compromise penalty, even if you owed little or nothing. Filing on time and early is far cheaper than sorting out penalties later.
Are these dates exact?
They’re the usual calendar-year deadlines, but they move when a date lands on a weekend or holiday, and the BIR issues advisories that can change them. Treat this as a heads-up and confirm before filing.