The Bureau of Internal Revenue (BIR) sets fixed dates for every return and remittance. This 2026 calendar lists them month by month, with the form number, who files it and the period it covers, so you can plan cash and paperwork ahead of each due date.
When a statutory deadline falls on a regular holiday or special day, Section 28 of the Administrative Code of 1987 moves it to the next business day. The BIR rolled a weekend deadline the same way in RMC No. 5-2023, setting a 2550Q deadline on Monday, February 27, 2023 because the 25th fell on a Saturday. The dates below already include that roll, using the 2026 holidays in Proclamation No. 1006, s. 2025.
Before You Start: Prerequisites
- A BIR Tax Identification Number (TIN) and your Certificate of Registration (BIR Form 2303), which lists the tax types you must file.
- Your registration type: VAT-registered, non-VAT (percentage tax), or non-VAT on the 8% income tax option.
- Whether you are an employer or withholding agent, which adds monthly and quarterly withholding returns.
- The BIR forms for each deadline.
The Recurring Deadlines
- Withholding on compensation (Form 1601-C): monthly, on or before the 10th of the following month for manual (non-eFPS) filers. eFPS filers file on the 11th to the 15th, depending on their group. Taxes withheld in December are due January 15 of the next year.
- Expanded and final withholding (Forms 0619-E and 0619-F): for the first two months of each quarter, on the same 10th-of-the-month schedule.
- Quarterly withholding returns (Forms 1601-EQ and 1601-FQ): on or before the last day of the month after the quarter, with the Quarterly Alphalist of Payees.
- Quarterly VAT (Form 2550Q): within 25 days after the close of each taxable quarter. VAT has been filed and paid quarterly only since January 1, 2023 (NIRC Sec. 114(A), as amended by the TRAIN Law). Monthly VAT declarations on Form 2550M stopped for transactions from that date.
- Quarterly percentage tax (Form 2551Q): within 25 days after the close of each quarter, for non-VAT taxpayers who did not elect the 8% income tax option.
- Individual quarterly income tax (Form 1701Q): May 15, August 15 and November 15. There is no fourth-quarter 1701Q; the annual return covers it.
- Corporate quarterly income tax (Form 1702Q): within 60 days after the close of each of the first three quarters.
January 2026
- January 15: Form 1601-C for December 2025 withholding (manual filers).
- January 26: Forms 2550Q and 2551Q for the quarter ending December 31, 2025. The 25th fell on a Sunday.
February 2026
- February 2: Form 1604-C (annual information return on compensation) and Form 1604-F (final withholding), each with its alphalist, for 2025. The January 31 deadline fell on a Saturday.
- February 2: Forms 1601-EQ and 1601-FQ for the quarter ending December 31, 2025.
- February 2: Employers give employees their BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) for 2025.
- February 10: Forms 1601-C, 0619-E and 0619-F for January withholding.
March 2026
- March 2: Form 1604-E (annual information return of creditable withholding) with its alphalist for 2025. March 1 fell on a Sunday.
- March 2: Employers file the duplicate copies of Form 2316 signed by employees under substituted filing. February 28 fell on a Saturday.
- March 10: Forms 1601-C, 0619-E and 0619-F for February withholding.
April 2026
- April 10: Form 1601-C for March withholding.
- April 15: Statutory deadline for 2025 annual income tax returns (Forms 1700, 1701 and 1701A, and Form 1702 for calendar-year corporations). RMC No. 30-2026 extended the filing of 2025 annual income tax returns, payment of the tax due and submission of attachments to May 15, 2026.
- April 27: Forms 2550Q and 2551Q for the quarter ending March 31, 2026. The 25th fell on a Saturday.
- April 30: Forms 1601-EQ and 1601-FQ for the quarter ending March 31, 2026.
May 2026
- May 11: Forms 1601-C, 0619-E and 0619-F for April withholding. May 10 fell on a Sunday.
- May 15: Extended deadline for 2025 annual income tax returns, payment and attachments under RMC Nos. 30-2026 and 39-2026.
- May 15: Form 1701Q for the first quarter of 2026.
June 2026
- June 1: Form 1702Q for the quarter ending March 31, 2026. The 60th day, May 30, fell on a Saturday.
- June 10: Forms 1601-C, 0619-E and 0619-F for May withholding.
July 2026
- July 10: Form 1601-C for June withholding.
- July 27: Forms 2550Q and 2551Q for the quarter ending June 30, 2026. The 25th fell on a Saturday.
- July 31: Forms 1601-EQ and 1601-FQ for the quarter ending June 30, 2026.
August 2026
- August 10: Forms 1601-C, 0619-E and 0619-F for July withholding.
- August 17: Form 1701Q for the second quarter of 2026. August 15 fell on a Saturday.
September 2026
- September 1: Form 1702Q for the quarter ending June 30, 2026. The 60th day, August 29, fell on a Saturday, and August 31 is National Heroes Day.
- September 10: Forms 1601-C, 0619-E and 0619-F for August withholding.
October 2026
- October 12: Form 1601-C for September withholding. October 10 falls on a Saturday.
- October 26: Forms 2550Q and 2551Q for the quarter ending September 30, 2026. The 25th falls on a Sunday.
November 2026
- November 3: Forms 1601-EQ and 1601-FQ for the quarter ending September 30, 2026. October 31 falls on a Saturday and November 2 is a special (non-working) day.
- November 10: Forms 1601-C, 0619-E and 0619-F for October withholding.
- November 16: Form 1701Q for the third quarter of 2026. November 15 falls on a Sunday.
December 2026
- December 1: Form 1702Q for the quarter ending September 30, 2026. The 60th day, November 29, falls on a Sunday, and November 30 is Bonifacio Day.
- December 10: Forms 1601-C, 0619-E and 0619-F for November withholding.
Early 2027: Closing Out Tax Year 2026
- January 15, 2027: Form 1601-C for December 2026 withholding.
- January 25, 2027: Forms 2550Q and 2551Q for the quarter ending December 31, 2026.
- February 1, 2027: Forms 1604-C and 1604-F for 2026. January 31 falls on a Sunday.
- March 1, 2027: Form 1604-E for 2026.
- April 15, 2027: Annual income tax return for 2026 (Form 1700, 1701 or 1701A).
The ₱500 annual registration fee no longer exists. RA 11976 (Ease of Paying Taxes Act) removed it, so nothing is due on Form 0605 for it in January.
Penalties for Late Filing
Filing or paying late adds a 25% surcharge on the unpaid tax plus interest at 12% a year (NIRC Secs. 248 and 249). Micro and small taxpayers pay a 10% surcharge and 6% interest under RA 11976. Use the Income Tax Calculator and the VAT Calculator to check the amount before each due date.
Common Mistakes & Troubleshooting
Mistake 1: Filing VAT Monthly
Problem: Some businesses still prepare VAT returns every month, or confuse VAT with withholding forms.
Solution: VAT-registered businesses file Form 2550Q quarterly, within 25 days after each quarter. Form 2550M was discontinued for transactions from January 1, 2023, and Form 1601-C is a withholding return on compensation, not a VAT return.
Mistake 2: Using the Wrong Quarterly Income Tax Dates
Problem: Individuals apply the corporate 60-day rule, or expect a fourth-quarter 1701Q.
Solution: Form 1701Q is due May 15, August 15 and November 15, and each return is cumulative from January. Corporations file Form 1702Q within 60 days after each of the first three quarters. The annual return covers the fourth quarter.
Mistake 3: Missing the Quarter-End Withholding Return
Problem: Employers file Forms 0619-E and 0619-F every month and skip the quarterly return.
Solution: Forms 0619-E and 0619-F cover only the first two months of a quarter. The third month goes on Form 1601-EQ or 1601-FQ, due on the last day of the month after the quarter.
Mistake 4: Assuming Weekend Deadlines Stay Put
Problem: Filers count back from a Saturday or Sunday deadline and pay a day or two early, or late when a holiday follows.
Solution: Move to the next business day and skip holidays. In 2026 this changes most VAT dates: April 27, July 27 and October 26 instead of the 25th.
Frequently Asked Questions
Q: Is VAT filed monthly or quarterly in 2026?
A: Quarterly. Since January 1, 2023, VAT is filed and paid within 25 days after the close of each taxable quarter on Form 2550Q (NIRC Sec. 114(A), as amended by RA 10963). The 2026 deadlines are January 26, April 27, July 27 and October 26, and the quarter ending December 31, 2026 is due January 25, 2027.
Q: What if a deadline falls on a weekend or holiday?
A: File on the next business day. Section 28 of the Administrative Code of 1987 moves a deadline that falls on a regular holiday or special day to the next business day, and the BIR rolled a Saturday 2550Q deadline to the following Monday in RMC No. 5-2023.
Q: Was the 2025 annual income tax return deadline extended?
A: Yes. RMC No. 30-2026 extended the filing of 2025 annual income tax returns, payment of the tax due and submission of attachments from April 15, 2026 to May 15, 2026.
Q: Do I need to file a quarterly return if I'm filing an annual return?
A: Self-employed individuals, professionals and mixed-income earners file Form 1701Q for the first three quarters and the annual return. Corporations file Form 1702Q and the annual Form 1702. Employees with purely compensation income from one employer, with tax correctly withheld, qualify for substituted filing and do not file an annual return; their Form 2316 serves as the return.
Q: I am not VAT-registered. What do I file?
A: Non-VAT taxpayers file Form 2551Q quarterly percentage tax within 25 days after each quarter, unless they elected the 8% income tax option, which replaces both the graduated rates and the percentage tax. Your Certificate of Registration (Form 2303) lists the tax types you must file.
Q: What penalties apply if I file late?
A: A 25% surcharge on the unpaid tax plus 12% interest a year. If you owe ₱10,000 and file late, the surcharge alone is ₱2,500, and interest runs until you pay. Micro and small taxpayers pay a 10% surcharge and 6% interest.