BIR Tax Guide Philippines: Forms, Deadlines and Calculators

Start with your situation: the table below names the BIR form, the deadline and where to file, and links to a guide that walks through the form box by box. The calculators show every line of the computation.

By , Chartered Accountant · Last updated

Rules checked as of November 2026: NIRC as amended by RA 10963 (TRAIN), RA 11534 (CREATE), RA 11976 (Ease of Paying Taxes Act); RR 8-2018, RR 11-2018, RR 3-2024 to RR 8-2024

General information on Philippine tax rules, not legal or tax advice. Check your own case with your Revenue District Office or a CPA.

On this page (10)
  1. Which BIR form do I need?
  2. The BIR filing year at a glance
  3. Registration and TIN
  4. Employees
  5. Self-employed and business
  6. Employers and withholding agents
  7. Property and estate
  8. Calculators
  9. Reference data
  10. Frequently asked questions

Quick answer

Most people need only a few BIR forms. Employees get a TIN through their employer (BIR Form 1902) and receive a Form 2316 every January. Freelancers and businesses register with Form 1901 or 1903, then file quarterly and annual returns. One-time taxpayers (a land sale, an estate) use Form 1904 for a TIN. Since the Ease of Paying Taxes Act (RA 11976), you can file and pay at any authorized bank or online, not only at your own Revenue District Office.

What you need to know

  • One person, one TIN for life: never apply for a second TIN when you change jobs; update your record with Form 1905 instead.
  • Registration is done online through ORUS for most taxpayers; the ₱500 annual registration fee was abolished by RA 11976 in 2024.
  • Official receipts were replaced by invoices from 2024; businesses issue a sales invoice for both goods and services.
  • Individual income tax uses the TRAIN Law table: 0% up to ₱250,000 a year, then 15% to 35%.
  • Late filing costs a 25% surcharge plus 12% annual interest, reduced for micro and small taxpayers to a 10% surcharge and 6% interest under RR 6-2024.

Which BIR form do I need?

Your situationBIR formDeadlineWhere to fileOur guide
First job, no TIN yet1902 (your employer files it)Within 10 days from the start of employmentORUS or your employer's RDOGet a TIN · Form 1902
Changing jobsNo new TIN; 1905 only to update your registrationBefore or when your new employer registers youORUS or the RDOForm 1905
Moving to another RDO1905 (transfer of registration)When your address or employer changesORUS or the old RDOForm 1905
Freelancer, professional or online seller1901, then 1701Q / 1701 or 1701ARegister before you start; returns quarterly and by 15 AprilORUS; file and pay online or at any authorized bankFreelancer tax · Returns
New sole proprietorship1901, then books, invoices, returnsBefore you start operationsORUS or the RDO of your businessCertificate of registration
Corporation or partnership1903, then 1702Q / 1702-RTAfter SEC registration, before operationsORUS or the RDOForm 1903
Selling land or a house (capital asset)1904 if you have no TIN, then 1706 and 2000-OT1706: 30 days from notarization; 2000-OT: 5th of the next monthFile online, pay at any authorized bank. Computation sheet and eCAR: the RDO where the property isTitle transfer costs · Form 1904
Settling an estate1904 for the estate's own TIN, then 18011801: one year from deathFile online, pay at any authorized bank. Computation sheet and eCAR: the RDO that issued the estate's TIN (the RDO of the decedent's registered business, if any)Estate tax · Form 1904
Donating land or other property1800 (plus 2000-OT for real property)1800: 30 days from the donationFile online, pay at any authorized bank. eCAR: the RDO of the donor's residence (a cash-only gift needs no eCAR)Donor's tax
Employer1601-C monthly, 1604-C yearly, 2316 to staff1601-C: 10th of the next month; 2316: 31 JanuaryeFPS or eBIRFormsEmployer withholding
Paying a penalty or a tax with no specific form0605When assessed, or with the late returnAny authorized bank or onlineForm 0605 · Penalty calculator

Deadlines falling on a weekend or holiday move to the next working day. For one-time transactions, where you file and pay is not where the eCAR is issued: the eCAR office is fixed by the type of transaction (RMC 56-2024; RMC 75-2026, Q4). As of November 2026; sources listed at the end of this page.

The BIR filing year at a glance

Main BIR deadlines in a calendar year

For individuals and small businesses on a calendar year

  • Employer and withholding
  • VAT or percentage tax
  • Income tax returns
Deadlines by month
MonthDeadlines
Jan25: 2550Q / 2551Q (Q4); 31: 2316 to employees; 1604-C
Feb28: 2316 copies to BIR
Mar1: 1604-E
Apr15: Annual ITR 1700 / 1701 / 1701A / 1702; 25: 2550Q / 2551Q (Q1)
May15: 1701Q (Q1)
Jun—
Jul25: 2550Q / 2551Q (Q2)
Aug15: 1701Q (Q2)
Sep—
Oct25: 2550Q / 2551Q (Q3)
Nov15: 1701Q (Q3)
Dec—
Four dates catch most people: 31 January (2316), 15 April (annual return), and the quarterly 15th (income tax) and 25th (VAT or percentage tax). Monthly withholding returns for employers fall on the 10th of each month.NIRC Secs. 51, 56, 74, 114, 116 and 128 as amended; RR 11-2018; RR 4-2024. Full dated list: BIR tax calendar 2027.

Registration and TIN

Get one TIN for life, register online through ORUS, and keep your certificate of registration up to date.

GuideHow to Get a TINGet a TIN online in ORUS: which BIR form for employees, freelancers, the unemployed and estates, TIN ID requirements, verification and lost IDs.GuideORUS BIRORUS BIR explained: what you can do online, account set-up, business registration, RDO transfer, books, Digital TIN ID and fixes for login errors.Form guideBIR Form 1902BIR Form 1902 for employees: who files it, requirements for local and alien employees, the 10-day deadline, ORUS filing and a box-by-box guide.Form guideBIR Form 1904BIR Form 1904: a TIN for the unemployed (EO 98), first-time jobseekers, sellers, donors, estates and foreigners. Requirements and box guide.Form guideBIR Form 1905BIR Form 1905: transfer RDO online in ORUS, change address or civil status, replace a lost TIN card (₱100) or COR, close a business. Box guide.Form guideBIR Form 2303 (Certificate of Registration)BIR Form 2303 certificate of registration: what each field means, who gets one, getting or updating it in ORUS, posting rules and the QR code.Reference dataRDO Code ListEvery BIR RDO code in one searchable table: office name, revenue region and area covered, CSV download, how to find your RDO, 2026 name changes.

Employees

Your employer withholds the tax and gives you a Form 2316 each January; most employees file nothing else.

CalculatorIncome Tax CalculatorFree income tax calculator for the Philippines: salary tax, take-home pay, annual tax with 13th month, and 8% vs graduated. TRAIN 2023 table.Form guideBIR Form 2316BIR Form 2316 box by box: 31 January and 28 February deadlines, who qualifies for substituted filing, two employers in a year, plus a free worksheet.GuideDe Minimis BenefitsDe minimis benefits 2026 under RR 29-2025: rice ₱2,500, uniform ₱8,000, medical ₱12,000, every ceiling, the ₱90,000 rule and a free checker.TemplatePayslipPayslip sample with every line explained: SSS, PhilHealth, Pag-IBIG, tax, overtime and holiday pay computed for you. Kasambahay version. Free PDF or Word.Calculator13th Month Pay CalculatorCompute 13th month pay in seconds: basic salary earned ÷ 12, pro-rated for new hires and resigned staff. Worked examples, PD 851 rules, Dec 24 deadline.CalculatorSSS Contribution CalculatorFree SSS contribution calculator for employees, self-employed, voluntary and OFW members. Employer, employee, EC and MPF split, 2026 table and deadlines.CalculatorPhilHealth Contribution CalculatorPhilHealth contribution 2026: 5% of income, ₱500 to ₱5,000 a month. Calculator and table for employed, self-employed, voluntary and OFW members.CalculatorPag-IBIG Contribution CalculatorPag-IBIG contribution 2026: 2% of pay up to ₱10,000, so ₱200 + ₱200 a month. Calculator, table by member type, voluntary top-ups and withdrawal rules.

Self-employed and business

Choose between the 8% rate and graduated rates, issue invoices, keep books, and file quarterly.

GuideFreelancer TaxFreelancer tax in the Philippines: BIR registration with Form 1901, the 8% option vs graduated rates at 5 income levels, deadlines and Form 2307.Form guideBIR Income Tax Returns (1700, 1701, 1701A, 1701Q, 1701-MS)BIR Form 1701, 1700, 1701A, 1701Q or the new 1701-MS? Decision chart, deadlines (15 April 2027), 2023 tax table and worked 8% examples.GuidePercentage Tax vs VATPercentage tax Philippines: 3% on 2551Q vs 12% VAT on 2550Q, the ₱3M threshold, 2551M and 2550M status, VAT-exempt transactions and a cost chart.CalculatorVAT CalculatorFree VAT calculator for the Philippines: add or remove 12% VAT, zero-rated and exempt sales, VAT payable, and VAT vs 3% percentage tax compared.Form guideBIR Form 2307BIR Form 2307 explained: who issues it, the 20-day deadline, 5% or 10% on professional fees, claiming the credit, and a free quarterly worksheet.GuideBooks of AccountsWhich BIR books of accounts you need, manual vs loose-leaf vs computerized, ORUS registration under RMC 4-2026, deadlines and free templates.Form guideBIR Form 1906BIR Form 1906 (October 2025): who needs an authority to print, requirements, invoices replacing receipts, accredited printers and a box-by-box guide.Form guideBIR Form 1903BIR Form 1903 (October 2025) for corporations and partnerships: requirements, steps, 1702Q and 1702-RT deadlines, 25% vs 20% CIT and a box guide.GuideEase of Paying Taxes ActEase of Paying Taxes Act (RA 11976): file and pay anywhere, invoices replace ORs, lower micro and small penalties, no ₱500 fee, and what to do now.

Employers and withholding agents

Withhold on salaries and supplier payments, file monthly and quarterly, and issue certificates on time.

GuideEmployer Withholding TaxEmployer withholding tax in the Philippines: deadlines for 1601-C, 0619-E, 1601-EQ, 1601-FQ, 1604-C and 1604-E, worked examples and penalties.Reference dataExpanded Withholding Tax RatesEvery expanded withholding tax rate in one searchable table: professional fees 5%/10%, rent 5%, contractors 2%, 2025–2026 changes, with a calculator.Form guideBIR Forms 2306 and 2304BIR Form 2306 and 2304 explained: final withholding tax rates after CMEPA, 20% tax on bank interest, 10% on dividends, deadlines and a box guide.Form guideBIR Form 2307BIR Form 2307 explained: who issues it, the 20-day deadline, 5% or 10% on professional fees, claiming the credit, and a free quarterly worksheet.Form guideBIR Form 0605BIR Form 0605 is the payment form for penalties, assessments and advance tax. The ₱500 registration fee is gone since 2024. How and where to pay.

Property and estate

Selling land, settling an estate or giving property away: the taxes, the BIR forms and the certificate authorizing registration.

CalculatorLand Title Transfer Cost CalculatorCompute capital gains tax, documentary stamp tax, transfer tax and eCAR fees on a land sale, with Form 1706 and 2000-OT deadlines and who usually pays.GuideZonal ValueWhat the BIR zonal value is, how to look it up on bir.gov.ph, why the highest of zonal, assessor's value and price sets the tax, and RA 12001.GuideDocumentary Stamp TaxDocumentary stamp tax rates after CMEPA, how to compute DST on a property sale, loan or lease, Form 2000 vs 2000-OT, deadlines, free calculator.LawEstate TaxEstate tax in the Philippines: 6% of the net estate, ₱5M standard deduction, family home up to ₱10M, Form 1801 due within 1 year. Free calculator.LawDonor's TaxDonor's tax in the Philippines: 6% of gifts above ₱250,000 a year, Form 1800 due within 30 days, exemptions and cash gifts. Free calculator.GuideHow to Transfer a Land TitleStep-by-step guide to transferring a land title in the Philippines after a sale: BIR taxes and the eCAR, the local transfer tax, the Register of Deeds, and the assessor. With costs and realistic timelines.

Calculators

Every calculator shows the formula and each line of the computation. Results are planning estimates; the official return governs.

CalculatorIncome Tax CalculatorFree income tax calculator for the Philippines: salary tax, take-home pay, annual tax with 13th month, and 8% vs graduated. TRAIN 2023 table.CalculatorVAT CalculatorFree VAT calculator for the Philippines: add or remove 12% VAT, zero-rated and exempt sales, VAT payable, and VAT vs 3% percentage tax compared.CalculatorBIR Penalty CalculatorEstimate BIR penalties for late filing or payment: 25% surcharge, 12% interest, the compromise schedule, and lower micro and small rates.CalculatorLand Title Transfer Cost CalculatorCompute capital gains tax, documentary stamp tax, transfer tax and eCAR fees on a land sale, with Form 1706 and 2000-OT deadlines and who usually pays.LawEstate TaxEstate tax in the Philippines: 6% of the net estate, ₱5M standard deduction, family home up to ₱10M, Form 1801 due within 1 year. Free calculator.LawDonor's TaxDonor's tax in the Philippines: 6% of gifts above ₱250,000 a year, Form 1800 due within 30 days, exemptions and cash gifts. Free calculator.

Reference data

Searchable tables you can download as CSV.

Reference dataBIR Tax Calendar 2027All 2027 BIR deadlines in one searchable table: 1601-C, 2550Q, 2551Q, 1701Q, 1702Q, annual returns, 2316, alphalists, moved for weekends and holidays.Reference dataExpanded Withholding Tax RatesEvery expanded withholding tax rate in one searchable table: professional fees 5%/10%, rent 5%, contractors 2%, 2025–2026 changes, with a calculator.Reference dataRDO Code ListEvery BIR RDO code in one searchable table: office name, revenue region and area covered, CSV download, how to find your RDO, 2026 name changes.GuideeBIRFormseBIRForms download: latest package v7.9.6.2 (RMC 104-2026), how to install, validate and submit, pay online, and fix common errors.GuideTax RefundTax refund Philippines: employee over-withholding, excess Form 2307 credits, wrong payments, VAT refunds, the 2-year rule, 180 or 90 days and the CTA.

Buod sa Tagalog

Isang TIN lang ang dapat mong hawakan habambuhay. Kung empleyado ka, ang employer mo ang nagpaparehistro sa iyo (BIR Form 1902) at bibigyan ka ng Form 2316 tuwing Enero. Kung freelancer o may negosyo ka, magparehistro gamit ang Form 1901 sa ORUS at mag-file kada quarter at taun-taon. Wala nang ₱500 annual registration fee mula 2024, at puwede ka nang mag-file at magbayad kahit saang awtorisadong bangko o online.

Frequently asked questions

+Which BIR form do I need as a first-time employee?

BIR Form 1902, but your employer files it for you through ORUS or its Revenue District Office. Give HR a valid ID and your PSA birth certificate. If you already have a TIN from a previous job or registration, give that number instead; a second TIN is not allowed.

+Can I file and pay BIR taxes anywhere now?

Yes. The Ease of Paying Taxes Act (RA 11976) lets you file returns and pay taxes electronically or at any authorized agent bank, revenue district office or authorized tax software provider, not only at your own RDO. The surcharge for filing in the wrong venue was removed.

+Is there still a ₱500 BIR annual registration fee?

No. RA 11976 repealed the annual registration fee under Section 236(B) of the Tax Code, effective 2024. Businesses no longer pay ₱500 every January, and new registrants do not pay it either. Some older guides and checklists still mention it.

+Do employees need to file an income tax return?

Usually not. If you earned only compensation from one employer for the whole year and the tax was correctly withheld, your Form 2316 counts as your return under substituted filing. You must file Form 1700 if you had two or more employers in the year, or Form 1701 if you also had business income.

+What is the difference between Form 2316 and Form 2307?

Form 2316 is the certificate an employer gives an employee for salary and the tax withheld from it. Form 2307 is the certificate a client gives a supplier, freelancer or landlord for expanded withholding on fees, rent or purchases. Both are claimed as tax credits on the recipient's return.

+What are the penalties for late BIR filing?

A 25% surcharge on the tax due (50% if willful), interest at 12% a year, and a compromise penalty based on the tax due. Micro and small taxpayers pay a 10% surcharge and 6% interest under RR 6-2024. Our penalty calculator shows each line.

+Where can I see my RDO code?

Your Revenue District Office code is printed on your certificate of registration (Form 2303) and appears in ORUS after you log in. Our RDO code list lets you search every district office by code, name or city.

+Is sulat.ph connected to the BIR?

No. Sulat.ph is an independent site and is not affiliated with the Bureau of Internal Revenue. We explain the forms and link to the official BIR systems (ORUS, eBIRForms, eFPS); filing and payment happen only on those official channels or at authorized banks.

Sources and references

Author and editorial review

, Chartered Accountant

Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.

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Sulat.ph is not a law firm and does not provide legal advice. AI-generated drafts should be reviewed by a qualified Philippine lawyer before formal use.