Not tax advice. Computation tools only. Have a professional review before filing.
openaccountants
tax-calendar/ph/ph-annual-income-tax-april-15
PHAll residentsSelf-employed

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. Clone them into Claude, Cursor, or any AI agent and they handle the computation.

philippines-vat.mdPH

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.

This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.

All Philippines deadlinesGlobal calendar