Annual Income Tax Return (BIR Form 1701)
Philippines annual income tax return for self-employed and professionals. Compensation-only earners use BIR 1700.
Filing deadline
April 15, 2026
- Country
- Philippines
- Tax year
- 2025
- Official
- Tax authority
What is this deadline?
Annual income tax deadline with the BIR (Bureau of Internal Revenue). Self-employed file BIR Form 1701 or 1701A (8% flat rate option).
How to file
- eBIRForms or AABs
- Through an accredited tax agent
What people miss
- 8% flat rate option (in lieu of graduated + percentage tax) — available if annual gross sales ≤ ₱3M
- Quarterly 1701Q returns separate from the annual
- SSS, PhilHealth, Pag-IBIG contributions separate from BIR
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.
Use this skill whenever asked to prepare, review, or classify transactions for a Philippines VAT return (BIR Form 2550M/2550Q), classify transactions for Philippine VAT purposes, or advise on VAT registration and filing in the Philippines. Trigger on phrases like "Philippines VAT", "BIR Form 2550", "input VAT Philippines", "output VAT Philippines", "VAT-registered Philippines", "percentage tax Philippines", or any Philippines VAT request. ALWAYS read this skill before touching any Philippines VAT work.
Use this skill whenever asked about Philippines withholding tax, especially Expanded Withholding Tax (EWT) on professional fees and other payments. Trigger on phrases like "EWT Philippines", "expanded withholding tax", "creditable withholding tax", "BIR Form 2307", "final withholding tax", "Form 1601-EQ", "Form 1604-E", "withholding on professional fees", "5% 10% 15% withholding", "tax withheld at source Philippines", or any question about Philippine withholding tax rates, certificates, or remittance. Covers EWT rates, final withholding tax, BIR Forms 2307/1601-EQ/1604-E, and compliance. ALWAYS read this skill before advising on Philippine withholding taxes.
Use this skill whenever asked about Philippine social security contributions for self-employed individuals. Trigger on phrases like "SSS contribution", "PhilHealth premium", "Pag-IBIG", "self-employed Philippines contributions", "HDMF", "voluntary SSS", "PhilHealth self-employed", "social contributions Philippines", "mandatory contributions freelancer Philippines", or any question about computing, paying, or filing SSS, PhilHealth, or Pag-IBIG as a self-employed worker in the Philippines. This skill covers the 2025 contribution tables, registration, payment methods, and deadlines. ALWAYS read this skill before advising on Philippine social insurance obligations.
Use this skill whenever asked about Philippines income tax for self-employed individuals or professionals. Trigger on phrases like "Philippines income tax", "BIR", "Bureau of Internal Revenue", "TRAIN law", "8% flat rate", "graduated tax", "Form 1701", "Form 1701Q", "OSD", "itemized deductions", "self-employed Philippines", "professional tax Philippines", "bir.gov.ph", "quarterly ITR Philippines", or any question about Philippine income tax rates, filing, deductions, or the 8% option. Covers graduated rates, 8% flat rate option, quarterly and annual filing, deductions, and BIR compliance. ALWAYS read this skill before touching any Philippines income tax work.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.