BIR Form 1701Q Quarterly Income Tax Return Guide
Learn how to prepare and file BIR Form 1701Q for self-employed individuals, freelancers, and professionals in the Philippines, including requirements, tax rates, and deadlines.
BIR Form 1701Q is the quarterly income tax return filed by individuals who earn income from business, self-employment, freelancing, or practice of profession in the Philippines. It is filed for the first to third quarters of the year with the following deadlines: May 15 for Q1, August 15 for Q2, and November 15 for Q3.
What youll learn in this BIR Form 1701Q guide
This BIR Form 1701Q quarterly income tax return guide will help self-employed individuals, freelancers, and professionals in the Philippines understand the requirements, filing steps, and deadlines for quarterly income tax.
For related topics, you can also check our TRAIN Law Compliance Guide (RA 10963), Digital Tax Filing & Payment (eBIRForms) Guide, and BIR Form 1702Q Quarterly Income Tax Return Guide for corporations.
To keep your quarterly books aligned with what you file in 1701Q, you can also use our free BIR Book of Accounts Tool for day-to-day encoding of income, expenses, and withholding that supports your quarterly returns.
Step-by-Step Requirements and Filing Process
1. Prepare Necessary Documents
- Quarterly gross income (sales/receipts and other income).
Step-by-Step Requirements and Filing Process
1. Prepare Necessary Documents
- Quarterly gross income (sales/receipts and other income).
- Quarterly expenses/deductions (if using graduated income tax rates).
- Your BIR Certificate of Registration (COR).
3. Fill Out BIR Form 1701Q Electronically
- Use EFPS or eBIRForms to accomplish Form 1701Q.
- Encode the taxable year, quarter, income tax rate option, income, deductions, and taxable income computation.
4. Choose Allowable Deductions
- Itemized deductions (actual ordinary and necessary business expenses), or
- Optional Standard Deduction (OSD) equal to 40% of gross sales/receipts.
5. Compute Your Tax Due
Compute tax due based on your taxable income and selected tax rate.
6. Print, Sign, and Attach Required Documents
- Print three copies of the accomplished form and sign all copies.
- Attach applicable supporting documents such as BIR Form 2307 (Certificates of Tax Withheld), Summary Alphalist of Withholding Taxes (SAWT), and other relevant schedules.
7. Submit and Pay
- Submit two copies to the BIR and keep one copy for your records.
- Pay the tax due using authorized payment channels (ePayment, accredited banks, or over-the-counter partners).
Fees and Tax Rates
No fixed filing fee is charged for Form 1701Q. You pay income tax based on your taxable income using these rates:
- Income up to ₱250,000: 0% tax
- Over ₱250,000 up to ₱400,000: 15% of excess over ₱250,000
- ₱400,000 to ₱800,000: ₱22,500 + 20% of excess over ₱400,000
- ₱800,000 to ₱2,000,000: ₱102,500 + 25% of excess over ₱800,000
- ₱2,000,000 to ₱8,000,000: ₱402,500 + 30% of excess over ₱2,000,000
- Over ₱8,000,000: ₱2,202,500 + 35% of excess over ₱8,000,000
If you qualify for and choose the 8% flat tax rate (non-VAT taxpayer), you pay 8% of gross sales/receipts after allowable deductions (₱250,000 for purely business/self-employment income).
Filing Deadlines
- 1st quarter (Jan–Mar): May 15
- 2nd quarter (Apr–Jun): August 15
- 3rd quarter (Jul–Sep): November 15
Filing for the 4th quarter is not required using Form 1701Q because it is covered in the annual income tax return (BIR Form 1701 or 1701A).
Stay On Top of Quarterly Compliance
This guide covers the main process, fees, and requirements for BIR Form 1701Q filing in the Philippines. Always check BIR issuances for updates and consult a tax professional if you have complex situations or mixed income sources.