Which BIR income tax return do I file?
Your income sources decide the form; for business income, so does the tax rate.
Which return do I file?
1What income did you earn during the year?
Salary, business or professional fees, or both.
Salary only
One employer all year, tax correctly withheld?
Yes: substituted filing, no return. No: file 1700.
Form 1700, or none
Business or profession only
1701Q for quarters 1 to 3
Elect 8% or graduated rates on the first-quarter return.
Annual return
8% or optional standard deduction: 1701A. Itemized: 1701. Micro or small: 1701-MS allowed.
1701A, 1701 or 1701-MS
Salary plus business (mixed)
1701Q for quarters 1 to 3
Covers the business income.
Annual return
1701, or 1701-MS if micro or small. Never 1701A.
1701 or 1701-MS
| Form | Who files it | Tax options | Deadline | Version |
|---|---|---|---|---|
| 1700 | Purely compensation, no substituted filing | Graduated | 15 April | January 2018 (ENCS) |
| 1701 | Mixed income; itemized deductions; estates and trusts | Graduated or 8% | 15 April | January 2018 (ENCS) |
| 1701A | Purely business or profession | 8%, or graduated with optional standard deduction | 15 April | January 2018 |
| 1701Q | Anyone in business or profession | Graduated or 8% | 15 May, 15 Aug, 15 Nov | January 2018 (ENCS) |
| 1701-MS | Micro or small individuals, including mixed income (optional) | One rate for business income | 15 April | August 2024 |
Versions printed on the official PDFs, as of November 2026; deadlines per NIRC Secs. 51(C)(1) and 74. Micro: gross sales under ₱3,000,000; small: ₱3,000,000 to under ₱20,000,000 (RR 8-2024).
BIR Form 1700, 1701 and 1701Q deadlines for 2027
Tax year 2026 returns are due 15 April 2027. The 15 May 2026 extension (RMC 30-2026) covered tax year 2025 only.
Individual income tax deadlines, 2027
- Annual return (1700, 1701, 1701A, 1701-MS)
- Quarterly 1701Q
- Second installment
| Month | Deadlines |
|---|---|
| Jan | — |
| Feb | — |
| Mar | — |
| Apr | 15: Annual ITR, tax year 2026 |
| May | 17: 1701Q, Q1 |
| Jun | — |
| Jul | — |
| Aug | 16: 1701Q, Q2 |
| Sep | — |
| Oct | 15: 2nd installment |
| Nov | 15: 1701Q, Q3 |
| Dec | — |
If the annual tax due exceeds ₱2,000, you may pay half with the return and half by 15 October (Sec. 56(A)(2)).
Income tax rates on the 1701 and 1700: the 2023 table
| Taxable income a year | Tax |
|---|---|
| Up to ₱250,000 | 0% |
| Over ₱250,000 to ₱400,000 | 15% of the excess over ₱250,000 |
| Over ₱400,000 to ₱800,000 | ₱22,500 + 20% of the excess over ₱400,000 |
| Over ₱800,000 to ₱2,000,000 | ₱102,500 + 25% of the excess over ₱800,000 |
| Over ₱2,000,000 to ₱8,000,000 | ₱402,500 + 30% of the excess over ₱2,000,000 |
| Over ₱8,000,000 | ₱2,202,500 + 35% of the excess over ₱8,000,000 |
NIRC Sec. 24(A)(2)(a) as amended by RA 10963, in force from 1 January 2023 and unchanged as of November 2026.
The 8% option replaces both the graduated tax and the 3% percentage tax. It is open only if gross sales and other non-operating income do not exceed ₱3,000,000, you are not VAT-registered and you are not subject to a percentage tax other than Sec. 116 (RR 8-2018 Sec. 2). Elect it on the first-quarter 1701Q or 2551Q (or the first quarterly return after starting business); otherwise graduated rates apply for the year. Try your figures in the income tax calculator.
Worked examples: 8% vs graduated, and Form 1700
A. Freelancer, ₱900,000 gross, ₱300,000 expenses
- 1
8%: (₱900,000 − ₱250,000) × 8% = ₱52,000
No percentage tax. Annual return: 1701A.
- 2
Graduated: tax on ₱600,000 = ₱62,500
₱22,500 + 20% × ₱200,000. Itemized deductions, so Form 1701.
- 3
Plus 3% percentage tax: ₱27,000
Total ₱89,500.
B. Employee with a side business
- 1
Salary: tax on ₱600,000 = ₱62,500
Always graduated.
- 2
8% on business: ₱500,000 × 8% = ₱40,000
No ₱250,000 reduction. Total ₱102,500.
- 3
Graduated instead: tax on ₱900,000 = ₱127,500
Salary plus ₱300,000 net business income, plus ₱15,000 percentage tax: ₱142,500.
Total tax under each option
- 8% option
- Graduated + 3% percentage tax
| Row | 8% option | Graduated + 3% percentage tax |
|---|---|---|
| A. Freelancer | ₱52,000 | ₱89,500 |
| B. Mixed income | ₱102,500 | ₱142,500 |
C. Two employers in one year: Form 1700
Tax on ₱700,000 combined pay, less ₱70,000 withheld
₱12,500 payable
Tax due ₱82,500. Neither employer taxed the combined pay, so the employee files 1700 with both Forms 2316.
Parts of each form: 1700, 1701, 1701A, 1701Q, 1701-MS
| 1700 part | What it covers |
|---|---|
| I–IV | Taxpayer, spouse, tax payable, payment |
| V.A / V.B / V.C | Graduated rates; 25% rate for non-resident aliens in business; tax credits |
| VI, Schedule 1 | Compensation and tax withheld, per employer |
Two pages. Form 1700, January 2018 (ENCS).
| 1701 part | What it covers |
|---|---|
| I–IV | Taxpayer, tax payable, payment, spouse |
| V, Schedules 1–3 | Compensation; business income (3.A graduated, 3.B 8%) |
| V, Schedules 4–6 | Itemized deductions; NOLCO |
| VI–XI | Tax due, credits, relief, book reconciliation, per-regime consolidation |
Four pages plus attachments. Form 1701, January 2018 (ENCS).
| 1701A part | What it covers |
|---|---|
| I–III | Taxpayer (item 19: tax rate), tax payable, payment |
| IV.A / IV.B / IV.C | Graduated with optional standard deduction / 8% / tax credits |
Two pages, no deduction schedules. Form 1701A, January 2018.
| 1701Q part | What it covers |
|---|---|
| I–IV | Taxpayer, spouse, tax payable, payment |
| V, Schedules I–IV | Graduated rate; 8% rate; tax credits; penalties |
Two pages. Form 1701Q, January 2018 (ENCS).
| 1701-MS part | What it covers |
|---|---|
| I–III | Taxpayer and spouse (item 12: tax rate), tax payable, payment |
| IV.A / IV.B1 / IV.B2 | Compensation; business at graduated or other rate; 8% |
| V–VI | Tax credits (2307, 2316); tax relief |
Two pages; e-filed in eBIRForms v7.9.6 (RMC 37-2026). Form 1701-MS, August 2024.
How to file the 1701 or 1700 online, and where
| Step | What to do | Where |
|---|---|---|
| 1 | Collect Forms 2316 and 2307 | Employer; clients |
| 2 | Fill in and validate the return | eBIRForms, or eFPS if enrolled |
| 3 | Submit and keep the confirmation email | Online |
| 4 | Pay the balance | Any authorized bank, ePay channel or RDO collection officer |
| 5 | Submit attachments | eAFS; the RDO if unavailable |
NIRC Sec. 51(B) as amended by RA 11976; RR 4-2024. eFPS enrollees keep using eFPS (RMC 87-2024).
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Filing 1701A with salary income | Wrong return | Use 1701 or 1701-MS |
| Not electing 8% on the first-quarter return | Graduated rates apply all year | Tick 8% on the Q1 1701Q (or Q1 2551Q) |
| Skipping 1701Q in a slow quarter | Late-filing penalties | File every quarter, even with zero tax |
| Deducting ₱250,000 as a mixed-income earner on 8% | Tax understated | Apply 8% to all business gross |
Late returns: 25% surcharge and 12% interest a year; 10% and 6% for micro and small (RR 6-2024). See the penalty calculator.
Buod sa Tagalog
Ang BIR Form 1701 ay para sa may halong kita (sahod at negosyo) o gumagamit ng itemized deductions; ang 1701A para sa purong negosyo na naka-8% o OSD; at ang 1700 para sa empleyadong hindi pasok sa substituted filing. Ang self-employed ay nagfa-file din ng 1701Q tuwing 15 Mayo, 15 Agosto at 15 Nobyembre. Opsyonal ang 1701-MS para sa micro at small. Ang annual return para sa 2026 ay hanggang 15 Abril 2027.
Frequently asked questions
+What is the difference between BIR Form 1700, 1701 and 1701A?
1700 is for purely compensation income when substituted filing does not apply. 1701A is for income purely from business or profession taxed at 8% or at graduated rates with the optional standard deduction. 1701 covers mixed-income earners, self-employed people claiming itemized deductions, and estates and trusts.
+Who should file BIR Form 1701?
Mixed-income earners (salary plus business or professional income), self-employed individuals who claim itemized deductions, and estates and trusts. A mixed-income earner on the 8% rate also uses 1701, unless they are micro or small and prefer the optional two-page 1701-MS.
+Do employees with one employer need to file BIR Form 1700?
No, if they earned purely compensation from one employer all year and the tax was correctly withheld: the Form 2316 the employer submits serves as the return. File 1700 if you had two or more employers, if tax was not withheld correctly, or if you had other income not subject to final tax.
+When is the deadline for 1701Q?
15 May for the first quarter, 15 August for the second and 15 November for the third. When a date falls on a weekend or holiday it moves to the next working day, so in 2027 the dates are 17 May, 16 August and 15 November. There is no fourth-quarter return.
+What attachments are required for Form 1701?
Attach proof of tax credits, such as Forms 2307 and 2316. If your gross annual sales exceed ₱3,000,000, your books must be audited by an independent CPA and the financial statements attached. Taxpayers on the 8% rate need not attach financial statements. Attachments are submitted through eAFS, or at the RDO if eAFS is unavailable.
+Can I switch from 8% to graduated rates?
Not within the same year. The 8% election, made on the first-quarter return, is irrevocable for that taxable year, and you choose again on next year's first-quarter return. If gross sales go over ₱3,000,000 during the year, you move automatically to graduated rates and your 8% payments are credited.
+What is BIR Form 1701-MS and who can use it?
A two-page annual return, version August 2024, for individuals classified as micro (gross sales under ₱3,000,000) or small (₱3,000,000 to under ₱20,000,000), including mixed-income earners, whose business income is under a single tax regime (graduated, 8%, special rate or exempt). It is optional; you may still file 1701 or 1701A. Medium and large taxpayers cannot use it. It can be e-filed in eBIRForms 7.9.6 (RMC 37-2026) or filed manually.
+Can I file my income tax return at any RDO or bank now?
Yes. Since RA 11976 (the Ease of Paying Taxes Act), returns may be filed and taxes paid at any authorized agent bank, any RDO through a revenue collection officer, or through an authorized tax software provider, regardless of where you are registered. The old surcharge for filing in the wrong place is gone.
Sources and references
- RA 10963 (TRAIN Law) — tax table, 8% option, deadlines (checked November 12, 2026)
- RA 11976 (Ease of Paying Taxes Act) — file and pay anywhere (checked November 12, 2026)
- RR 8-2018 — 8% election, mixed income (checked November 12, 2026)
- RR 11-2018 — substituted filing (checked November 12, 2026)
- RMC 20-2026 — 2025 returns; Form 1701-MS (checked November 12, 2026)
- RMC 30-2026 — 15 May 2026 extension (checked November 12, 2026)
- RMC 37-2026 — 1701-MS e-filing (checked November 12, 2026)
- BIR Form 1701Q (January 2018) — official PDF (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, 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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