Field guides
Guides for surviving the BIR.
Registration, filing, deductions and penalties, explained in plain words. No fluff.
Getting started
Getting started
How to register as a freelancer with the BIR: a step-by-step guide for 2026
Registering with the BIR is the first step to freelancing legally in the Philippines. Here is what to prepare, how the process works online or at your RDO, and the mistakes that cost new freelancers money.
Read the guide →7 min read
Getting started
How to transfer your RDO or update your BIR registration with Form 1905
Your TIN is tied to a Revenue District Office, and that RDO does not change on its own when your life does. Here is when you need Form 1905, and how to handle an RDO transfer without surprises.
Read the guide →6 min read
Getting started
What the Ease of Paying Taxes (EOPT) Act changed for Filipino freelancers
The Ease of Paying Taxes Act made several practical changes that affect almost every Filipino freelancer. Here is what changed, what it means for your filings, and how much less you pay in penalties as a micro taxpayer.
Read the guide →8 min read
Choosing your tax
Choosing your tax
8% flat rate vs graduated tax: which one actually saves you money as a Filipino freelancer?
The BIR gives Filipino freelancers a choice: pay 8% flat on gross income, or use the graduated tax table with optional deductions. The right answer depends on your income level and how many legitimate expenses you can document.
Read the guide →7 min read
Choosing your tax
Employed and freelancing? How the 8% option works for mixed-income earners
If you have a day job and freelance on the side, you can still choose the 8% option for your business income. The catch is that the ₱250,000 deduction does not apply, so the math is different from pure freelancers.
Read the guide →7 min read
Choosing your tax
How much should a Filipino freelancer set aside for taxes each month?
No one withholds tax from your freelance payouts, so a big bill can catch you off guard. Here is how to work out a set-aside amount, with a full ₱50,000-a-month example on both tax options.
Read the guide →7 min read
Filing & paying
Filing & paying
How to file BIR Form 1701Q: quarterly income tax for freelancers
Form 1701Q is the quarterly income tax return every self-employed Filipino files three times a year. This guide explains the deadlines, how the cumulative computation works, and what to do when you earned nothing.
Read the guide →7 min read
Filing & paying
BIR Form 1701A vs 1701: which annual ITR should a freelancer file?
Every self-employed Filipino files an annual income tax return by April 15. Picking the right form depends on your income sources and your deduction method, and the math is mostly about reconciling what you paid during the year.
Read the guide →6 min read
Filing & paying
Percentage tax and Form 2551Q: who pays 3% and when it is due
Freelancers on graduated rates pay a 3% percentage tax on gross income every quarter using Form 2551Q. If you chose the 8% option, you do not pay it at all.
Read the guide →6 min read
Filing & paying
How to pay BIR taxes online as a freelancer
Filing your return and paying your tax are two separate steps. Here is how to pay safely through the BIR's authorized channels, what details to have ready, and how to keep proof that you paid.
Read the guide →6 min read
Deductions
Invoices & books
Invoices & books
Books of accounts for freelancers: manual, loose-leaf, or computerized?
Every registered freelancer needs books of accounts, even on the 8% option. Here is how the three types compare, what you should actually write in them, and how to keep your records safe.
Read the guide →6 min read
Invoices & books
Invoice vs official receipt: what freelancers need to issue under the EOPT Act
Freelancers used to issue official receipts. Since the Ease of Paying Taxes Act, the invoice is the main proof of sale for services, and old receipts are no longer valid on their own.
Read the guide →6 min read
SSS, PhilHealth & Pag-IBIG
SSS, PhilHealth & Pag-IBIG
SSS for freelancers: how much you pay as a self-employed member in 2026
Freelancers pay the full 15% SSS contribution themselves, based on a monthly salary credit between ₱5,000 and ₱35,000. Here is how the amount is worked out, with sample figures you can check against your own income.
Read the guide →6 min read
SSS, PhilHealth & Pag-IBIG
PhilHealth and Pag-IBIG for freelancers: how much to pay in 2026
As a freelancer you pay PhilHealth and Pag-IBIG on your own, with no employer share. PhilHealth is 5% of your monthly income within a floor and ceiling, while Pag-IBIG tops out at ₱400 a month.
Read the guide →6 min read
Clients & platforms
Clients & platforms
Do you pay tax on Upwork and Fiverr income in the Philippines?
Money you earn on Upwork, Fiverr and similar platforms counts as business income in the Philippines, even if it lands in a foreign wallet first. Here is how to register, pick a tax option and keep records that hold up.
Read the guide →7 min read
Clients & platforms
W-8BEN for Filipino freelancers: what it is and how to fill it out
Form W-8BEN tells a US client or platform that you are not a US taxpayer. Filling it out correctly generally keeps 30% from being withheld from your pay, but it does not replace your BIR filings.
Read the guide →6 min read
Penalties & fixes
Penalties & fixes
BIR penalties for unregistered Filipino freelancers: what actually happens
BIR enforcement against unregistered freelancers has increased significantly in recent years. Platforms now require TINs for payouts, and the penalties for non-compliance compound quickly. Here is what the NIRC actually says — and what to do if you are behind.
Read the guide →7 min read
Penalties & fixes
Missed a BIR deadline? How late filing penalties work and how to fix it
Missing a BIR deadline adds a surcharge, interest and usually a compromise penalty to your tax. If you are a micro taxpayer, the rates are lower, and filing sooner always costs less than waiting.
Read the guide →8 min read
Penalties & fixes
RR 4-2026: the one-time BIR relief for micro taxpayers with old cases
The BIR has reportedly opened a one-time relief program for micro taxpayers with unpaid taxes, penalties or open cases from 2025 and earlier. Here is what has been reported, who may qualify, and what to prepare before the December 31, 2026 deadline.
Read the guide →6 min read