Taxpayer Types
Find tax information specific to your situation. Guides for employees, self-employed, freelancers, small businesses, and corporations.
Updated June 12, 2026
Tax obligations depend a lot 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. Handle Philippine tax compliance with confidence using guides designed for your exact circumstances.
Start with the most common
Every taxpayer guide
- 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
A non-resident alien pays Philippine tax only on Philippine-source income: a 25% final tax on gross income if not engaged in trade or business (NRANETB), or graduated rates if engaged (NRAETB), which includes anyone staying more than 180 days in a calendar year. On ₱1,200,000 of pay that is ₱300,000 versus ₱202,500.
- 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
Complete tax guide for self-employed individuals, freelancers, and sole proprietors operating in the Philippines, covering registration, filing obligations, and optimization strategies.
- Small Businesses
A small business in the Philippines pays income tax plus either 3% percentage tax or 12% VAT. A sole proprietor with sales of ₱3,000,000 or less can replace both with a single 8% tax on sales above ₱250,000.
- Online Sellers
BIR registration for online sellers costs ₱30, with no sales level below which you can skip it. Then 8% of sales over ₱250,000, or graduated income tax plus 3% percentage tax, with the RR 16-2023 marketplace withholding credited. Worked example for ₱1,200,000 of sales.
- Content Creators
Yes, Filipino YouTubers, TikTokers and influencers pay tax. What counts as income under RMC 97-2021 (including free PR products), the 8% option versus graduated rates with a worked peso example, the PSOC 5990 code and the 2026 Registration Seal Badge.
- Grab & Rideshare Drivers
Yes, Grab drivers pay tax: 3% percentage tax on quarterly fares under NIRC Sec. 117 plus graduated income tax on net income. The 8% option is not available to passenger carriers. Worked example for ₱720,000 of fares, forms and deadlines.
- OFWs (Overseas Workers)
Are OFWs tax-exempt in the Philippines? Yes on overseas income, but Philippine-source income (rentals, business) is still taxed. 2026 guide to rules, ITR, travel tax, and documents.
Common questions
How is my tax different as an employee versus a freelancer?
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.
What is the 8% income tax option for self-employed taxpayers?
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.
Do mixed-income earners file one return or two?
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.
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. 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.
