The Philippine Bureau of Internal Revenue (BIR) enforces strict filing deadlines throughout the year. Missing even one deadline can result in penalties, surcharges, and interest charges that compound quickly. This 2026 tax calendar is your complete reference guide to every major tax filing deadline, organized by month, with clear explanations of what's due, who must file, and what happens if you miss the deadline.
Whether you're a self-employed professional, a small business owner, or an employee with additional income, this guide ensures you stay compliant and avoid costly penalties. We've included the exact deadlines, required forms, and practical tips for each filing obligation.
Before You Start: Prerequisites
To use this tax calendar effectively, you should:
- Have a valid BIR Tax Identification Number (TIN). If you don't have one, register at your nearest BIR office or online at bir.gov.ph.
- Know your tax classification: individual, self-employed, corporate, or partnership.
- Understand your filing status: whether you're required to file annual returns, quarterly returns, or both.
- Keep accurate records of income, expenses, and withholding taxes throughout the year.
- Have access to the BIR forms you'll need for each deadline.
January 2026: Year-End Compliance & New Year Filings
Key Deadline: January 31, 2026
January is critical for wrapping up 2025 tax obligations and starting 2026 on the right foot.
- Annual Withholding Tax Return (Form 1601-C) – Due January 31. Employers and withholding agents must file their 2025 annual withholding tax returns showing all income taxes withheld from employees and contractors. This form reconciles monthly withholding with annual liability.
- Alphalist of Employees (Form 1604-CF) – Due January 31. Employers must submit the complete list of employees with their compensation and withholding taxes for 2025.
- Annual Information Return of Tax Withheld (Form 1601-E) – Due January 31. Required for those who withheld taxes on payments to non-residents and foreign corporations.
- BIR Registration Updates – If your business address, nature of business, or ownership changed in 2025, update your BIR registration (Form BIR 2303) by January 31.
Penalties for Late Filing: 25% surcharge on unpaid tax plus 12% interest per annum, compounded monthly.
February 2026: Monthly VAT & Quarterly Adjustments
Key Deadline: February 20, 2026
February marks the first monthly VAT filing deadline of the year and the start of quarterly return season.
- Monthly Value-Added Tax Return (Form 1601-A1) – Due February 20 for January 2026 transactions. All VAT-registered businesses must file monthly, showing sales, purchases, input VAT, output VAT, and net VAT payable or refundable. Use the VAT Calculator to verify your computations before filing.
- Quarterly Income Tax Return (Form 1701-Q) – Due February 20 for Q4 2025. Self-employed individuals and corporations with quarterly filing obligations must report income and estimated tax for the previous quarter.
- Monthly Remittance of Withholding Taxes – Due February 10 for January withholdings. Employers remit withheld income taxes, expanded withholding taxes, and other withheld amounts to the BIR.
Penalties for Late Filing: 25% surcharge plus 12% annual interest on unpaid VAT or income tax.
March 2026: Quarterly Returns & Monthly Compliance
Key Deadlines: March 10, 20, 2026
March continues the monthly VAT cycle and includes the first full quarterly filing period of 2026.
- Monthly Withholding Tax Remittance – Due March 10 for February withholdings.
- Monthly VAT Return (Form 1601-A1) – Due March 20 for February 2026 transactions.
- Quarterly Income Tax Return (Form 1701-Q) – Due March 20 for Q1 2026 (January–March). This is the first quarterly return of the calendar year for corporations and self-employed filers.
Tip: Use the Income Tax Calculator to estimate your quarterly tax liability and avoid underpayment penalties.
April 2026: Annual Income Tax Return Filing Season
Key Deadline: April 15, 2026
April 15 is the most important tax deadline in the Philippines. All individuals with taxable income and corporations must file their annual income tax returns by this date.
- Annual Income Tax Return (Form 1701 for individuals; Form 1702 for corporations) – Due April 15. This is the comprehensive annual return covering all income earned in 2025, deductions, tax credits, and final tax liability. Late filing incurs a 25% surcharge plus 12% annual interest.
- Monthly Withholding Tax Remittance – Due April 10 for March withholdings.
- Monthly VAT Return (Form 1601-A1) – Due April 20 for March 2026 transactions.
- Quarterly Income Tax Return (Form 1701-Q) – Due April 20 for Q1 2026 (if not yet filed).
- Annual Fringe Benefit Tax Return (Form 2316) – Due April 15. Employers report taxable fringe benefits provided to employees during 2025.
Critical Penalties: Failure to file by April 15 results in a 25% surcharge on unpaid tax plus 12% annual interest. If you cannot file on time, request an extension (Form 1604-E) before April 15; extensions are typically granted for 30 days.
May 2026: Post-Filing Season & Continued Monthly Compliance
Key Deadlines: May 10, 20, 2026
May continues routine monthly and quarterly filings after the April 15 rush.
- Monthly Withholding Tax Remittance – Due May 10 for April withholdings.
- Monthly VAT Return (Form 1601-A1) – Due May 20 for April 2026 transactions.
- Quarterly Income Tax Return (Form 1701-Q) – Due May 20 for Q2 2026 (April–June).
June 2026: Mid-Year Quarterly Returns
Key Deadlines: June 10, 20, 2026
June marks the mid-year point and includes the second quarterly filing deadline.
- Monthly Withholding Tax Remittance – Due June 10 for May withholdings.
- Monthly VAT Return (Form 1601-A1) – Due June 20 for May 2026 transactions.
- Quarterly Income Tax Return (Form 1701-Q) – Due June 20 for Q2 2026 (if not yet filed).
July 2026: Mid-Year Compliance & Adjustments
Key Deadlines: July 10, 20, 2026
July continues the standard monthly and quarterly filing cycle.
- Monthly Withholding Tax Remittance – Due July 10 for June withholdings.
- Monthly VAT Return (Form 1601-A1) – Due July 20 for June 2026 transactions.
- Quarterly Income Tax Return (Form 1701-Q) – Due July 20 for Q3 2026 (July–September).
August 2026: Summer Filing Cycle
Key Deadlines: August 10, 20, 2026
August continues routine filings with no special compliance dates.
- Monthly Withholding Tax Remittance – Due August 10 for July withholdings.
- Monthly VAT Return (Form 1601-A1) – Due August 20 for July 2026 transactions.
September 2026: Third Quarter Filings
Key Deadlines: September 10, 20, 2026
September includes the third quarterly return deadline of the year.
- Monthly Withholding Tax Remittance – Due September 10 for August withholdings.
- Monthly VAT Return (Form 1601-A1) – Due September 20 for August 2026 transactions.
- Quarterly Income Tax Return (Form 1701-Q) – Due September 20 for Q3 2026 (if not yet filed).
October 2026: Fall Filing Season
Key Deadlines: October 10, 20, 2026
October continues the standard monthly and quarterly cycle as the year enters its final quarter.
- Monthly Withholding Tax Remittance – Due October 10 for September withholdings.
- Monthly VAT Return (Form 1601-A1) – Due October 20 for September 2026 transactions.
- Quarterly Income Tax Return (Form 1701-Q) – Due October 20 for Q4 2026 (October–December).
November 2026: Year-End Planning Begins
Key Deadlines: November 10, 20, 2026
November is an ideal time to review your 2026 tax position and plan for year-end compliance.
- Monthly Withholding Tax Remittance – Due November 10 for October withholdings.
- Monthly VAT Return (Form 1601-A1) – Due November 20 for October 2026 transactions.
- Year-End Tax Planning – Review income, deductions, and withholdings to ensure accurate annual return filing in April 2027.
December 2026: Final Month & Year-End Compliance
Key Deadlines: December 10, 20, 2026
December is the final month of the tax year. Complete all outstanding filings and prepare for 2027 compliance.
- Monthly Withholding Tax Remittance – Due December 10 for November withholdings.
- Monthly VAT Return (Form 1601-A1) – Due December 20 for November 2026 transactions.
- Final Withholding Tax Remittance – Due December 31 for December withholdings. This is the last withholding remittance of the year.
- Year-End Reconciliation – Ensure all monthly VAT returns, quarterly income tax returns, and withholding tax remittances are complete and accurate before year-end.
Common Mistakes & Troubleshooting
Mistake 1: Missing the April 15 Annual Return Deadline
Problem: Many taxpayers miss the April 15 deadline, resulting in a 25% surcharge plus 12% annual interest on unpaid tax.
Solution: File your annual return (Form 1701 or 1702) by April 15. If you cannot meet the deadline, request an extension using Form 1604-E before April 15. Extensions are typically granted for 30 days, moving the deadline to May 15.
Mistake 2: Confusing Monthly VAT with Quarterly Income Tax
Problem: Some businesses file VAT returns quarterly instead of monthly, or miss quarterly income tax returns while focusing on VAT.
Solution: VAT-registered businesses must file Form 1601-A1 monthly by the 20th of the following month. Quarterly income tax returns (Form 1701-Q) are due by the 20th of the month following the quarter. Both are separate obligations.
Mistake 3: Late Withholding Tax Remittance
Problem: Employers delay remitting withheld taxes, incurring penalties and interest.
Solution: Remit withholding taxes by the 10th of the following month. Set calendar reminders and use BIR-authorized payment channels (banks, online platforms) to ensure timely payment.
Mistake 4: Not Updating BIR Registration
Problem: Changes in business address, ownership, or nature of business are not reported, causing correspondence and compliance issues.
Solution: File Form BIR 2303 (Application for Registration/Amendment of BIR Registration Data) within 30 days of any change. This ensures the BIR has current contact information and business details.
Mistake 5: Underestimating Quarterly Tax Liability
Problem: Quarterly estimated tax payments are too low, resulting in underpayment penalties when the annual return is filed.
Solution: Use the Income Tax Calculator to estimate quarterly liability based on year-to-date income. Adjust quarterly payments if income increases significantly.
What Happens Next
After Filing Your Annual Return (April 15)
Once you file your annual income tax return by April 15, the BIR will process it within 30–60 days. If you overpaid taxes through withholding or quarterly payments, you may receive a refund. If you underpaid, you'll owe additional tax plus interest. The BIR may also conduct a preliminary assessment if there are discrepancies.
If You Miss a Deadline
Late filing incurs a 25% surcharge on unpaid tax plus 12% annual interest, compounded monthly. If you miss a deadline, file immediately and pay the full amount due plus penalties. The BIR may also issue a notice of assessment (NOA) or demand letter if the delay is significant.
Preparing for 2027
After December 31, 2026, begin gathering documents for your 2027 annual return due April 15, 2027. Keep all receipts, invoices, bank statements, and withholding tax certificates (BIR Form 2316) organized for easy reference during the 2027 filing season.
Frequently Asked Questions
Q: What if April 15 falls on a weekend or holiday?
A: If April 15 falls on a weekend or holiday, the BIR automatically extends the deadline to the next business day. For example, if April 15 is a Saturday, the deadline becomes Monday, April 17. The BIR announces these extensions in advance on bir.gov.ph.
Q: Do I need to file a quarterly return if I'm filing an annual return?
A: It depends on your tax classification. Corporations and self-employed individuals with quarterly filing obligations must file both quarterly returns (Form 1701-Q) and an annual return (Form 1701 or 1702). Employees with only one employer typically file only the annual return. Check your BIR registration to confirm your filing status.
Q: What's the difference between withholding tax remittance and quarterly income tax payment?
A: Withholding tax remittance is the monthly payment of taxes withheld from employees' salaries or contractor payments. Quarterly income tax payment is the estimated tax liability for self-employed individuals and corporations, paid quarterly. Both are separate obligations with different deadlines (10th vs. 20th of the following month).
Q: Can I file my annual return before April 15?
A: Yes, you can file your annual return anytime before April 15. Early filing is encouraged and may help you receive refunds faster if you overpaid taxes. However, you cannot file for a year until that year is complete (e.g., you cannot file your 2026 return until January 1, 2027 at the earliest).
Q: What if I don't have all my documents by April 15?
A: Request an extension using Form 1604-E before April 15. The BIR typically grants a 30-day extension, moving the deadline to May 15. File the extension request at your BIR office or online. Note that the extension applies only to filing, not to payment; taxes are still due by April 15.
Q: How do I know if I'm VAT-registered?
A: Check your BIR Certificate of Registration (COR). If it shows "VAT" in the tax classification section, you're VAT-registered and must file monthly VAT returns (Form 1601-A1). If it shows "Non-VAT," you file annual returns only. You can also verify your status on bir.gov.ph using your TIN.
Q: What penalties apply if I file late?
A: Late filing incurs a 25% surcharge on unpaid tax plus 12% annual interest, compounded monthly. For example, if you owe ₱10,000 and file 60 days late, you'll owe ₱10,000 + ₱2,500 (25% surcharge) + interest. The longer you delay, the higher the interest compounds.