Tax Guides by Taxpayer Type
Taxpayer Types
Find tax information specific to your situation. Guides for employees, self-employed, freelancers, small businesses, and corporations.
Tax obligations vary significantly depending on your taxpayer classification. Our taxpayer-specific guides provide tailored information for your situation, whether you're an employee with a single employer, a self-employed professional, a freelancer working with international clients, a small business owner, or a corporation.
Each guide covers registration requirements, applicable tax rates, filing obligations, common deductions, and answers to frequently asked questions specific to that taxpayer type. Navigate Philippine tax compliance with confidence using guides designed for your exact circumstances.
Most Common Taxpayer Types
Employees
Complete tax guide for employed individuals in the Philippines, covering income tax, withholding, registration, and filing requirements.
Freelancers & Contractors
Complete tax compliance guide for freelancers, independent contractors, and self-employed professionals in the Philippines, covering registration, filing, and optimization strategies.
Self-Employed
Comprehensive tax guide for self-employed individuals, freelancers, and sole proprietors operating in the Philippines, covering registration, filing obligations, and optimization strategies.
Small Business Owners
Complete tax compliance guide for small business owners and SMEs, covering registration, filing obligations, and optimization strategies under Philippine tax law.
All Taxpayer Types
Corporations
Complete tax compliance guide for corporations, partnerships, and juridical entities operating in the Philippines, covering registration, filing, and payment obligations.
Employees
Complete tax guide for employed individuals in the Philippines, covering income tax, withholding, registration, and filing requirements.
Freelancers & Contractors
Complete tax compliance guide for freelancers, independent contractors, and self-employed professionals in the Philippines, covering registration, filing, and optimization strategies.
Non-Resident Aliens
Complete 2026 tax guide for non-resident aliens in Philippines. Learn about NRAETB taxes, 25% final tax, treaty benefits, BIR forms, and filing deadlines.
Property Inheritors
Complete guide to estate and inheritance taxes for property heirs in the Philippines, including filing deadlines, exemptions, and settlement procedures.
Real Estate Sellers
Complete tax guide for real estate sellers in Philippines. Learn about 6% capital gains tax, DST, BIR forms, and deadlines. Calculate your taxes accurately for 2026.
Self-Employed
Comprehensive tax guide for self-employed individuals, freelancers, and sole proprietors operating in the Philippines, covering registration, filing obligations, and optimization strategies.
Small Business Owners
Complete tax compliance guide for small business owners and SMEs, covering registration, filing obligations, and optimization strategies under Philippine tax law.
Common Questions
Employees have tax withheld automatically by their employer and may not need to file if they have one employer. Freelancers and self-employed individuals file quarterly and annual returns themselves and can choose the 8% flat rate or graduated rates.
Self-employed individuals and professionals earning ₱3,000,000 or less per year may elect a flat 8% tax on gross sales or receipts in excess of ₱250,000, in lieu of the graduated income tax and percentage tax.
Mixed-income earners (those with both compensation and business income) file a single annual return that combines both, using BIR Form 1701. Compensation is taxed under the graduated rates while business income may use 8% or graduated rates.
Explore Related Sections
Tax Calculators
Calculate your taxes accurately with our free BIR-compliant tax calculators. Updated for 2026 tax regulations and easy to use for all taxpayers.
Tax Types
Learn about different types of taxes in the Philippines. Comprehensive guides covering income tax, VAT, property tax, and more.
Filing & Compliance
Step-by-step guides on how to file taxes, register with BIR, and comply with Philippine tax requirements.