Philippine Tax Deadlines 2026: Complete BIR Filing Calendar and Compliance Guide
Stay ahead of the game and protect your business from unnecessary costs. This guide walks you through the key BIR filing deadlines for 2026 in the Philippines, explains important tax forms, and shares practical tips so you never miss a critical date.
What you’ll learn in this Philippine tax deadlines 2026 guide
This guide breaks down the BIR tax deadlines for 2026 in the Philippines—month by month—so you can plan ahead and avoid costly penalties. Whether you’re a freelancer, SME owner, or corporate tax officer, you’ll get a clearer view of the forms you need to file and when.
Use this as a companion to your accountant or bookkeeper, and combine it with our existing BIR guides such as the BIR Business Registration Guide, Digital Tax Filing (eBIRForms) Guide, and How to Check for Open BIR Cases.
In the Philippines, navigating the Bureau of Internal Revenue (BIR) landscape requires more than just financial savvy—it requires strict adherence to the Philippine tax filing calendar. Failing to meet BIR tax deadlines for 2026 can result in surcharges, interest, and even audit exposure. From the heavy filing month of January to the critical annual tax return season in April, planning ahead is essential.
Why Meeting BIR Deadlines Matters
Compliance is not just about following the law; it is also about protecting your cash flow and keeping your business hassle-free. The BIR follows a strict "pay-as-you-file" system. Missing a deadline—sometimes even by just one day—can lead to:
- Surcharges: Typically 25% of the tax due (or 50% in cases of willful neglect or fraud).
- Interest: An annual interest of 12% on the unpaid amount, computed until you fully settle the balance.
- Compromise penalties: Fixed amounts based on the tax due, often ranging from ₱1,000 to ₱50,000 or more.
- Audit exposure: Repeated late filing or non-compliance may trigger a Letter of Authority (LOA) and a more detailed audit.
On the other hand, timely filing builds a positive track record, simplifies future bank loan or financing applications, and gives you peace of mind to focus on growing your business.
January 2026 BIR Deadlines: The Compliance Kickoff
January is usually the busiest month in the BIR calendar. You handle both the usual monthly remittances for the previous year and some important annual summary reports.
January 15: BIR Form 1601C
Monthly Remittance Return of Income Taxes Withheld on Compensation
- Who needs to file: Any employer (individual or corporation) that pays compensation to employees.
- What it’s for: Remitting the taxes you withheld from your employees’ December 2026 salaries.
- Filing tip: Check that your year-end annualization adjustments are correct, since December is often when final tax corrections are made.
January 25: BIR Form 2551Q
Quarterly Percentage Tax Return
- Who needs to file: Non-VAT registered individuals or businesses with annual gross sales/receipts not exceeding ₱3,000,000 (or the prevailing threshold).
- What it’s for: Reporting the percentage tax (commonly 3%, subject to current law) on your gross sales or receipts for the 4th quarter of 2026 (October–December).
January 25: BIR Form 2550Q
Quarterly Value-Added Tax (VAT) Return
- Who needs to file: VAT-registered taxpayers.
- What it’s for: Reporting your VATable sales, zero-rated or exempt sales (if any), and input vs. output tax for the final quarter of 2026.
- Note: Under the TRAIN Law, monthly VAT return 2550M is no longer required. The quarterly 2550Q became the main VAT filing.
January 30: Inventory List & Lease Information Sheet
- Inventory List: Required for businesses that maintain stock-in-trade. You must submit a soft or hard copy of your ending inventory as of December 31, 2026.
- Lease Information Sheet: Required if you rent a commercial space. This document lists your lessor details and rental payments.
January 31: BIR Form 1604C
Annual Information Return of Income Taxes Withheld on Compensation
- Who needs to file: All employers.
- What it’s for: A year-long summary of compensation paid and taxes withheld from employees for 2026.
- Key attachment: The Alphalist of Employees must match your 1601C filings.
February–March 2026 BIR Deadlines: Annual Summaries
After the rush of January, the focus shifts to certifying employee income and summarizing expanded withholding taxes for the year.
February 28: Submission of BIR Form 2316
- Employees should receive their copy of BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) by January 31.
- Employers have until February 28 to submit the signed duplicate copies to the BIR for employees qualified for substituted filing.
March 1: BIR Form 1604E
Annual Information Return of Creditable Income Taxes Withheld (Expanded)
- Summarizes all Expanded Withholding Taxes (EWT) paid to suppliers, landlords, and professionals throughout 2026.
- You must attach the Alphalist of Payees. Make sure the totals agree with your quarterly 1601EQ filings.
April 15, 2026: The "Grand" Deadline
April 15 is the most well-known date in the Philippine tax calendar. It is the deadline for filing the Annual Income Tax Return (AITR) for the previous calendar year.
BIR Form 1701 vs. 1701A
Choosing the correct form is crucial for proper compliance:
- Form 1701: For individuals (including mixed-income earners, estates, and trusts) engaged in trade/business or the practice of profession.
- Form 1701A: Simplified for individuals earning purely from business or profession who opted for the 8% Flat Income Tax Rate or the Optional Standard Deduction (OSD).
Required Attachments
Depending on your registration and income level, you may also need to submit:
- Audited Financial Statements (AFS) if you exceed the BIR threshold for mandatory audit.
- BIR Form 2307 (Certificates of Creditable Tax Withheld at Source) summarizing your withheld credits.
- Summary Alphalist of Withholding Agents (SAWT) when applicable.
2026 BIR Deadlines Summary Table
| Date | BIR Form / Requirement | Period Covered |
|---|---|---|
| Jan 15 | 1601C (Withholding Tax on Compensation) | December 2026 |
| Jan 25 | 2551Q / 2550Q (Quarterly Percentage / VAT Return) | Oct–Dec 2026 |
| Jan 30 | Inventory List & Lease Information Sheet | Full Year 2026 |
| Jan 31 | 1604C (Annual Compensation Withholding Summary) | Full Year 2026 |
| Feb 28 | 2316 (Employee Certificates for Substituted Filing) | Full Year 2026 |
| Mar 1 | 1604E (Annual Expanded Withholding Tax Summary) | Full Year 2026 |
| Apr 15 | 1701 / 1701A / 1702 (Annual Income Tax Returns) | Full Year 2026 |
Tips for Staying Compliant
- Use BIR eFPS or eBIRForms: Filing and paying online is faster and provides instant electronic confirmation.
- File early: Aim to submit at least five days before the deadline. BIR servers often slow down or crash on the actual due date.
- Keep digital backups: Scan stamped forms, receipts, and confirmations. The BIR may request records from several years back during an audit.
- Consider professional help: As your business grows, manual bookkeeping becomes risky. An accountant or bookkeeping service can help you stay consistently compliant.
Common Mistakes to Avoid
- Filing with the wrong RDO: Always verify the correct Revenue District Office (RDO) linked to your registration.
- Incomplete attachments: Filing the return but forgetting to upload the required Alphalist, SAWT, or attachments can result in an "open case" in the BIR system.
- Using the wrong tax rate: Make sure your chosen tax regime (8% vs. graduated rates, OSD vs. itemized) matches your BIR registration and actual filing.
- Not filing zero returns: Even if you had no income for a period, you may still need to file a "No Payment" or "Zero" return to avoid penalties.
Conclusion: Master Your Tax Compliance in 2026
Navigating BIR tax deadlines 2026 does not have to be overwhelming. By understanding the Philippine tax filing calendar, tracking key forms, and preparing documents ahead of time, you can protect your business from penalties and keep your records audit-ready.
If you find the process confusing or time-consuming, consider working with professionals. Services like RME Bookkeeping Services specialize in helping Philippine entrepreneurs stay 100% compliant so you can focus on running and growing your business.