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Philippine tax calendar 2026

Every filing deadline for individuals and freelancers, computed from the statutory dates with weekends and proclaimed holidays already rolled forward — so what you see is the date the return is actually due, not the one the statute names.

These are the deadlines for taxable year 2026. Some of them fall in 2027 — the annual return in April, and the fourth quarter’s returns in January — so each heading names its own year.

What do these mean?
Graduated rates
The normal income tax table: nothing on the first ₱250,000, then 15% to 35% as income rises. You still owe percentage tax or VAT on top.
OSD
Optional Standard Deduction: a flat 40% of your gross sales taken as expenses, with no receipts to keep and nothing to prove. You give up deducting what you actually spent.
Itemized deductions
You deduct what you actually spent, receipt by receipt. Better than the 40% OSD only if your real expenses come to more than that — and every one needs a valid invoice behind it.
8% flat on gross
8% of your gross sales above ₱250,000, instead of both the graduated income tax and the percentage tax. Needs gross under ₱3M and non-VAT, and it lapses every year unless you elect it again.
Read more in the guide
What do these mean?
VAT-registered
You charge 12% VAT on sales and file 2550Q each quarter instead of 2551Q. Mandatory once gross sales pass ₱3,000,000, optional below it.
Percentage tax
3% of your quarterly gross receipts, filed on 2551Q. It applies to non-VAT taxpayers — unless you elected 8%, which replaces it.
Read more in the guide

This is everything the app tracks, so it lists forms that are mutually exclusive — 2551Q and 2550Q are never both yours, and 1701A and 1701 are alternatives. Narrow it above, or answer four questions to be told which are yours.

April 20262 deadlines

  • 2551Q2026 Q1
    2026-04-27past

    Quarterly Percentage Tax Return

    Statutory date 2026-04-25 — moved because 2026-04-25 is a Saturday; 2026-04-26 is a Sunday.

    NIRC Sec. 128(A)(3) as amended by RA 10963 (TRAIN)

  • 2550Q2026 Q1
    2026-04-27past

    Quarterly Value-Added Tax Return

    Statutory date 2026-04-25 — moved because 2026-04-25 is a Saturday; 2026-04-26 is a Sunday.

    NIRC Sec. 114(A) as amended by RA 11976 (EOPT)

May 20261 deadline

  • 1701Q2026 Q1
    2026-05-15past

    Quarterly Income Tax Return (Individuals, Estates and Trusts)

    NIRC Sec. 74(B) as amended by RA 10963 (TRAIN)

July 20262 deadlines

  • 2551Q2026 Q2
    2026-07-27past

    Quarterly Percentage Tax Return

    Statutory date 2026-07-25 — moved because 2026-07-25 is a Saturday; 2026-07-26 is a Sunday.

    NIRC Sec. 128(A)(3) as amended by RA 10963 (TRAIN)

  • 2550Q2026 Q2
    2026-07-27past

    Quarterly Value-Added Tax Return

    Statutory date 2026-07-25 — moved because 2026-07-25 is a Saturday; 2026-07-26 is a Sunday.

    NIRC Sec. 114(A) as amended by RA 11976 (EOPT)

August 20261 deadline

  • 1701Q2026 Q2
    2026-08-17past

    Quarterly Income Tax Return (Individuals, Estates and Trusts)

    Statutory date 2026-08-15 — moved because 2026-08-15 is a Saturday; 2026-08-16 is a Sunday.

    NIRC Sec. 74(B) as amended by RA 10963 (TRAIN)

October 20262 deadlines

  • 2551Q2026 Q3
    2026-10-26in 14 d

    Quarterly Percentage Tax Return

    Statutory date 2026-10-25 — moved because 2026-10-25 is a Sunday.

    NIRC Sec. 128(A)(3) as amended by RA 10963 (TRAIN)

  • 2550Q2026 Q3
    2026-10-26in 14 d

    Quarterly Value-Added Tax Return

    Statutory date 2026-10-25 — moved because 2026-10-25 is a Sunday.

    NIRC Sec. 114(A) as amended by RA 11976 (EOPT)

November 20261 deadline

  • 1701Q2026 Q3
    2026-11-16in 35 d

    Quarterly Income Tax Return (Individuals, Estates and Trusts)

    Statutory date 2026-11-15 — moved because 2026-11-15 is a Sunday.

    NIRC Sec. 74(B) as amended by RA 10963 (TRAIN)

January 20272 deadlines

  • 2551Q2026 Q4
    2027-01-25in 105 d

    Quarterly Percentage Tax Return

    NIRC Sec. 128(A)(3) as amended by RA 10963 (TRAIN)

  • 2550Q2026 Q4
    2027-01-25in 105 d

    Quarterly Value-Added Tax Return

    NIRC Sec. 114(A) as amended by RA 11976 (EOPT)

April 20273 deadlines

  • 1701A2026 annual
    2027-04-15in 185 d

    Annual Income Tax Return (Individuals Earning Purely Business/Professional Income, 8% or OSD)

    NIRC Sec. 51(C)(1)

  • 17012026 annual
    2027-04-15in 185 d

    Annual Income Tax Return (Individuals, Estates and Trusts — itemized and mixed income)

    NIRC Sec. 51(C)(1)

  • 17002026 annual
    2027-04-15in 185 d

    Annual Income Tax Return (Individuals Earning Purely Compensation Income)

    NIRC Sec. 51(C)(1)

Also on the calendar, not computed here

  • 31 JanuaryYour employer gives you BIR 2316

    The certificate showing your taxable compensation and the tax withheld for the year just ended. It is your employer's obligation, not yours — but you cannot file 1700, or claim the credit on 1701, without it. Chase it if it has not arrived.

    NIRC Sec. 83(A), RR 11-2018

Withholding-agent returns — 0619E, 1601EQ, 1604C, 1604E — are not here. This app is built for the person being paid, not the one withholding, and listing deadlines for forms it cannot compute would be guesswork.

Before you rely on these dates

  • 2027 holiday dates are not confirmed. NO PROCLAMATION HAS BEEN ISSUED FOR 2027 as of 2026-08-27. These are the statutory dates plus Holy Week from the liturgical calendar and the last Monday of August. The discretionary special days and both Eid holidays are deliberately omitted rather than guessed, so a deadline computed here can only be earlier than the real one, never later.

Dates are computed from the statute and the holiday tables in this repository, not scraped from BIR. A deadline can still move by revenue memorandum circular — most often after a typhoon — and this calendar will not know. It is not tax advice, and it does not cover corporations, estates or trusts.