BIR filing deadlines for 2026, counting down.
A clear, always-current calendar of the BIR filings Philippine businesses need to track in 2026, monthly, quarterly, and annual, so a deadline is never a surprise. Updated for the Ease of Paying Taxes Act (EOPT).
Live radar
Your next BIR deadlines, counting down.
Pulled live from Quenta - the next statutory due dates, holiday and eFPS-staggering aware.
Monthly Remittance of Income Taxes Withheld on Compensation
Monthly Remittance of Creditable Income Taxes Withheld (Expanded)
Quarterly Income Tax Return (Individuals)
Quarterly Income Tax Return (Corporations)
Monthly Remittance of Income Taxes Withheld on Compensation
Monthly Remittance of Creditable Income Taxes Withheld (Expanded)
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Start freeDisclaimer: Standard statutory due dates for general guidance only — not tax advice. Dates shift for weekends/holidays and eFPS staggering; confirm with the BIR or your accountant.
Quick reference
The 2026 BIR deadline calendar at a glance
Monthly
| Form | What it covers | When |
|---|---|---|
| 0619-E | Monthly Expanded Withholding Tax | 10th of the month, for the first two months of each quarter only. |
| 1601-C | Withholding Tax on Compensation | On or before the 10th of the following month, every month. |
Quarterly
| Form | What it covers | When |
|---|---|---|
| 1601-EQ | Quarterly Expanded Withholding Tax | Last day of the month following each quarter. |
| 1701Q | Quarterly Income Tax (Individuals) | Q1 by May 15, Q2 by Aug 15, Q3 by Nov 15. |
| 1702Q | Quarterly Income Tax (Corporations) | Within 60 days after the close of each of the first three quarters. |
| 2550Q | Quarterly VAT Return | Within 25 days after the end of each quarter. |
| 2551Q | Quarterly Percentage Tax | Within 25 days after the end of each quarter. |
Annual
| Form | What it covers | When |
|---|---|---|
| 1604-C | Annual Information Return (Compensation) | On or before January 31. |
| 1604-E | Annual Information Return (Expanded) | On or before March 1. |
| 1701 / 1701A | Annual Income Tax Return (Individuals) | Generally April 15. |
| 1702-RT | Annual Income Tax Return (Corporations) | Generally April 15 for calendar-year filers. |
New under the Ease of Paying Taxes Act (RA 11976)
- ✓The annual registration fee (BIR Form 0605, PHP 500) is gone. Since January 22, 2024, businesses no longer file or pay it.
- ✓VAT is quarterly only. The monthly VAT declaration (2550M) was abolished in 2023, file 2550Q each quarter.
- ✓“Official Receipt” is now “Invoice.” A single invoice document now covers both goods and services.
The detail
Every filing, with its cadence
0619-EMonthly Expanded Withholding Tax
Learn more →Remittance of expanded withholding tax for the first two months of each quarter. The quarter's third month is covered by 1601-EQ.
10th of the month, for the first two months of each quarter only.
1601-CWithholding Tax on Compensation
Learn more →Monthly remittance of tax withheld on employees' salaries.
On or before the 10th of the following month, every month.
1601-EQQuarterly Expanded Withholding Tax
Quarterly return reconciling expanded withholding tax.
Last day of the month following each quarter.
1604-CAnnual Information Return (Compensation)
Annual recap of taxes withheld on compensation, filed with the employee alphalist.
On or before January 31.
1604-EAnnual Information Return (Expanded)
Annual recap of expanded withholding tax, filed with the alphalist of payees.
On or before March 1.
1701 / 1701AAnnual Income Tax Return (Individuals)
Learn more →Annual income tax return for individuals. (For 2025 returns, the BIR extended the deadline to May 15, 2026 per RMC 30-2026.)
Generally April 15.
1701QQuarterly Income Tax (Individuals)
Quarterly income tax for self-employed individuals, professionals, and sole proprietors.
Q1 by May 15, Q2 by Aug 15, Q3 by Nov 15.
1702-RTAnnual Income Tax Return (Corporations)
Annual income tax return for corporations on the regular rate. (For 2025 returns, extended to May 15, 2026.)
Generally April 15 for calendar-year filers.
1702QQuarterly Income Tax (Corporations)
Quarterly income tax return for corporations and partnerships.
Within 60 days after the close of each of the first three quarters.
2550QQuarterly VAT Return
Learn more →Value-added tax return for VAT-registered businesses. (The monthly 2550M was abolished in 2023.)
Within 25 days after the end of each quarter.
2551QQuarterly Percentage Tax
For non-VAT businesses under the PHP 3M threshold (3% percentage tax).
Within 25 days after the end of each quarter.
BIR deadline radar
Next filings, counting down
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General information only, updated for 2026 and the EOPT Act. Exact dates shift for weekends, holidays, and BIR issuances. Always confirm the current date with the BIR or your accountant.
Go deeper: How to prepare for BIR deadlines and VAT, withholding tax & documentation basics.
FAQ
Frequently asked BIR deadline questions
When is BIR Form 1601-EQ due?+
1601-EQ is filed quarterly, on or before the last day of the month following the close of each quarter (around April 30, July 31, October 31, and January 31). General information, not tax advice; confirm the exact date with the BIR.
When is BIR Form 1702Q due?+
1702Q (quarterly corporate income tax) is due within 60 days after the close of each of the first three quarters, generally around May 30, August 29, and November 29 for calendar-year corporations.
Do I still need to pay the BIR annual registration fee (Form 0605)?+
No. Under the Ease of Paying Taxes Act, the PHP 500 annual registration fee was removed effective January 22, 2024. Businesses no longer file or pay BIR Form 0605 for it.
Is the monthly VAT return (2550M) still required?+
No. The monthly VAT declaration (2550M) was abolished in 2023. VAT-registered businesses now file the quarterly 2550Q, within 25 days after each quarter.
When is the annual income tax return due in the Philippines?+
The annual income tax return is generally due April 15. For 2025 returns, the BIR extended the deadline to May 15, 2026 (RMC 30-2026). Always confirm the current-year deadline with the BIR.
How often is BIR Form 0619-E filed?+
0619-E is filed for the first two months of each quarter only, on or before the 10th of the following month. The third month of the quarter is covered by the quarterly 1601-EQ.
What is the penalty for filing BIR returns late?+
Late filing can mean a 25% surcharge, 12% annual interest on the unpaid tax, and a compromise penalty. The cost of missing a deadline is almost always higher than the tax itself.
When are 1604-C and 1604-E due?+
The 1604-C annual information return (compensation) is due January 31, and the 1604-E annual information return (expanded withholding) is due March 1, each filed with the corresponding alphalist.
While you're here: hitting your deadlines keeps you compliant, but it's margin that keeps you in business. See why markup is not margin and how to price for the profit you actually keep.
Disclaimer: General information only, updated for 2026 and the EOPT Act. Exact dates shift for weekends, holidays, and BIR issuances. Always confirm the current date with the BIR or your accountant.
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