1701Q
Quarterly income tax return
Due May 15, Aug 15, Nov 15
Filed by all self-employed people and freelancers for Q1 to Q3. There is no 1701Q for Q4; that quarter goes into the annual return.
Deadline calendar
Every BIR deadline, in one place.
Due dates for 1701Q, 1701A and 2551Q in 2026 and 2027. Subscribe once and your calendar reminds you.
Show deadlines for
Next up
2026
January
26
Mon
2551QQ4 2025 percentage tax
Who files: Graduated, non-VAT· Moved from Jan 25 (weekend/holiday)
April
15
Wed
1701AAnnual income tax return for 2025
Who files: All freelancers
27
Mon
2551QQ1 2026 percentage tax
Who files: Graduated, non-VAT· Moved from Apr 25 (weekend/holiday)
May
15
Fri
1701QQ1 2026 income tax
Who files: All freelancers
July
27
Mon
2551QQ2 2026 percentage tax
Who files: Graduated, non-VAT· Moved from Jul 25 (weekend/holiday)
August
17
Mon
1701QQ2 2026 income tax
Who files: All freelancers· Moved from Aug 15 (weekend/holiday)
October
26
Mon
2551QQ3 2026 percentage tax
Who files: Graduated, non-VAT· Moved from Oct 25 (weekend/holiday)
November
16
Mon
1701QQ3 2026 income tax
Who files: All freelancers· Moved from Nov 15 (weekend/holiday)
2027
January
25
Mon
2551QQ4 2026 percentage tax
Who files: Graduated, non-VAT
April
15
Thu
1701AAnnual income tax return for 2026
Who files: All freelancers
26
Mon
2551QQ1 2027 percentage tax
Who files: Graduated, non-VAT· Moved from Apr 25 (weekend/holiday)
May
17
Mon
1701QQ1 2027 income tax
Who files: All freelancers· Moved from May 15 (weekend/holiday)
July
26
Mon
2551QQ2 2027 percentage tax
Who files: Graduated, non-VAT· Moved from Jul 25 (weekend/holiday)
August
16
Mon
1701QQ2 2027 income tax
Who files: All freelancers· Moved from Aug 15 (weekend/holiday)
October
25
Mon
2551QQ3 2027 percentage tax
Who files: Graduated, non-VAT
November
15
Mon
1701QQ3 2027 income tax
Who files: All freelancers
The forms
What each form is
1701A
Annual income tax return
Due April 15
For purely self-employed people on the 8% rate or on graduated rates with OSD. Use Form 1701 instead if you have mixed income (employee plus freelance) or claim itemized deductions.
2551Q
Quarterly percentage tax return
Due 25 days after each quarter ends
For non-VAT taxpayers on graduated rates (3% of gross sales). If you chose the 8% rate, you are exempt, since 8% replaces percentage tax.