2026 BIR Tax Calendar: Filing Deadlines for the Second Half
By FastLaunchPH Team
Complete 2026 BIR tax calendar for July to December. Every quarterly and monthly filing deadline for freelancers, self-employed, and businesses in the Philippines.
Filing taxes in the Philippines means keeping track of a dozen different deadlines spread across the year. Miss one, and you face penalties and surcharges that eat into your business earnings.
This BIR tax calendar for the second half of 2026 compiles every filing deadline in one place. Whether you are a freelancer, sole proprietor, or corporate taxpayer, knowing what is due in the months ahead is the difference between stress-free compliance and last-minute panic.
Bookmark it, share it with your accountant, and start marking your calendar.
July 2026 Deadlines
July kicks off the second half with several key filings for the April-June period.
| Date | Form | Description |
|---|---|---|
| Jul 10 | 1601C | Monthly Withholding Tax on Compensation (June) |
| Jul 10 | 1600VT | Monthly Remittance Return of VAT Withheld (June) |
| Jul 10 | 0619E | Monthly Expanded Withholding Tax (June) |
| Jul 23 | 2551Q | Quarterly Percentage Tax (Q2, April-June) |
| Jul 23 | 2550Q | Quarterly Value-Added Tax (Q2, April-June) |
| Jul 30 | 1601EQ | Quarterly Expanded Withholding Tax (Q2, April-June) |
Mark July 23. Both the 2551Q (percentage tax) and 2550Q (VAT) returns for the second quarter are due on the same day. If you are VAT-registered, do not confuse the 2550Q with the monthly 2550M if you file monthly instead of quarterly.
Pro tip: Taxumo offers early deadlines two to three days before the BIR date (July 23 vs BIR Jul 25 for 2551Q/2550Q). Submitting early gives you a buffer in case of system issues or incomplete documents.
August 2026 Deadlines
The main event this month: Q2 income tax filings.
| Date | Form | Description |
|---|---|---|
| Aug 10 | 0619E | Monthly Expanded Withholding Tax (July) |
| Aug 10 | 1601C | Monthly Withholding Tax on Compensation (July) |
| Aug 10 | 1600VT | Monthly Remittance Return of VAT Withheld (July) |
| Aug 13 | 1701Q | Quarterly Income Tax: Self-Employed (Q2, Jan-Jun) |
| Aug 15 | 1701Q | BIR deadline for Q2 income tax |
| Aug 27 | 1702Q | Quarterly Income Tax: Corporations (Q2, Jan-Jun) |
| Aug 29 | 1702Q | BIR deadline for corporate Q2 income tax |
August 15 is the 1701Q deadline covering January to June for freelancers, self-employed individuals, and mixed-income earners. This is a semestral filing. It reports income for the entire first half of the year. If you underpaid your first-quarter installment, now is the time to catch up.
For micro and small taxpayers, the new BIR Form 1701-MS offers a simplified alternative for annual filing. See our complete guide for details on who qualifies and how to switch.
Important: The 1701Q deadline falls on a Saturday in 2026. BIR generally moves the deadline to the next business day if the 15th falls on a weekend. Check Revenue Memorandum Circulars (RMCs) for any announced extensions or adjustments.
September 2026 Deadlines
September is a lighter filing month. Mostly monthly withholding taxes.
| Date | Form | Description |
|---|---|---|
| Sep 10 | 0619E | Monthly Expanded Withholding Tax (August) |
| Sep 10 | 1601C | Monthly Withholding Tax on Compensation (August) |
| Sep 10 | 1600VT | Monthly Remittance Return of VAT Withheld (August) |
Use the slower pace this month to prepare your Q3 filings. Q3 returns (July-September) are due in October and November. The receipts, invoices, and expense records you organize now will save you a headache later.
October 2026 Deadlines
Quarterly filings are back. VAT, percentage tax, and expanded withholding tax.
| Date | Form | Description |
|---|---|---|
| Oct 10 | 1601C | Monthly Withholding Tax on Compensation (September) |
| Oct 10 | 1600VT | Monthly Remittance Return of VAT Withheld (September) |
| Oct 10 | 0619E | Monthly Expanded Withholding Tax (September) |
| Oct 22 | 2551Q | Quarterly Percentage Tax (Q3, July-September) |
| Oct 22 | 2550Q | Quarterly Value-Added Tax (Q3, July-September) |
| Oct 30 | 1601EQ | Quarterly Expanded Withholding Tax (Q3, July-September) |
October 22 is a double-filing day. Both 2551Q and 2550Q are due. If you missed the July 25 deadline for Q2, get these in on time. The BIR closely monitors consecutive missed filings.
November 2026 Deadlines
November wraps up the quarterly filing calendar for the year.
| Date | Form | Description |
|---|---|---|
| Nov 10 | 0619E | Monthly Expanded Withholding Tax (October) |
| Nov 10 | 1601C | Monthly Withholding Tax on Compensation (October) |
| Nov 10 | 1600VT | Monthly Remittance Return of VAT Withheld (October) |
| Nov 12 | 1701Q | Quarterly Income Tax: Self-Employed (Q3, Jan-Sep) |
| Nov 15 | 1701Q | BIR deadline for Q3 income tax |
| Nov 26 | 1702Q | Quarterly Income Tax: Corporations (Q3, Jan-Sep) |
| Nov 29 | 1702Q | BIR deadline for corporate Q3 income tax |
The 1701Q Q3 deadline is November 15. This covers January to September. That is nine months of income data. If your business had a strong third quarter, be prepared for a higher tax installment payment.
December 2026 Deadlines
December has the fewest filings but the most important task: preparation.
| Date | Form | Description |
|---|---|---|
| Dec 10 | 0619E | Monthly Expanded Withholding Tax (November) |
| Dec 10 | 1601C | Monthly Withholding Tax on Compensation (November) |
| Dec 10 | 1600VT | Monthly Remittance Return of VAT Withheld (November) |
Use December to prepare for the annual returns due in early 2027:
- 1604C (Annual Withholding Tax on Compensation): due January 31, 2027
- 1604E (Annual Expanded Withholding Tax): due March 1, 2027
- 1701/1701A (Annual Income Tax Return): due April 15, 2027
- 1702RT (Annual Corporate Income Tax): due April 15, 2027
Start gathering your 2026 receipts, official receipts, and expense summaries now. Waiting until March or April to organize a year’s worth of documents leads to errors, missed deductions, and rushed filings.
At a Glance: All Second-Half 2026 Deadlines
Quarterly Returns (July-December)
| Form | What It Is | Q2 Due | Q3 Due |
|---|---|---|---|
| 1701Q | Quarterly Income Tax (Self-Employed) | Aug 15 | Nov 15 |
| 1702Q | Quarterly Income Tax (Corporations) | Aug 29 | Nov 29 |
| 2551Q | Quarterly Percentage Tax | Jul 25 | Oct 25 |
| 2550Q | Quarterly Value-Added Tax | Jul 25 | Oct 25 |
| 1601EQ | Quarterly Expanded Withholding Tax | Jul 30 | Oct 30 |
Monthly Recurring Deadlines (July-December)
| Form | What It Is | Due Day |
|---|---|---|
| 0619E | Monthly Expanded Withholding Tax | 10th of following month |
| 1601C | Monthly Withholding Tax on Compensation | 10th of following month |
| 1600VT | Monthly VAT Withheld Remittance | 10th of following month |
Each month’s return is due on or before the 10th day of the following month. For example, the July 1601C return is due August 10, the August return is due September 10, and so on throughout the year.
Note: All deadlines above reflect standard BIR rules. The BIR may issue Revenue Memorandum Circulars (RMCs) extending deadlines due to holidays, system outages, or other circumstances. Always check the BIR website or subscribe to an update service for real-time changes.
How to Stay on Top of These Deadlines
Managing 10+ filing dates across the second half of the year is demanding, especially when you are running a business. Here are practical strategies that work:
Set calendar reminders three days before each deadline. The BIR’s e-filing systems can slow down near the cutoff. Filing early avoids the last-minute crunch.
Use an e-filing platform. Taxumo and similar services set their own internal deadlines 2-3 days before the BIR date, creating a buffer. They also automatically update their calendars when the BIR announces extensions.
Keep a compliance folder. Store digital copies of every filed return, confirmation email, and proof of payment. If the BIR asks for supporting documents, you want to produce them in minutes, not days.
Track across all your businesses. If you own multiple entities or manage compliance for several ventures, spreadsheets get messy fast. A centralized dashboard that tracks deadlines, stores documents, and sends reminders across all your businesses is worth the setup.
Reconcile quarterly, not annually. Checking your income records against your filed returns every quarter catches discrepancies early. Waiting until April of the following year to discover an error means amending four quarters of returns.
Frequently Asked Questions
What is the deadline for 1701Q (Q2) in 2026?
The deadline for the 1701Q (Quarterly Income Tax Return for Self-Employed, Q2 covering January to June) is August 15, 2026. Taxumo’s early deadline is August 13, 2026. Check for BIR RMCs that may adjust the date if it falls on a weekend.
When is the 2551Q percentage tax due for Q3 2026?
The 2551Q (Quarterly Percentage Tax Return for Q3 covering July to September) is due on October 25, 2026. Taxumo’s early deadline is October 22, 2026. Non-VAT-registered businesses with gross receipts under PHP 3 million use this form.
What is the monthly withholding tax on compensation deadline?
Form 1601C (Monthly Withholding Tax on Compensation) is due on or before the 10th day of the following month. For example, the July 2026 return is due August 10, 2026. Employers who withheld taxes from their employees’ salaries must file this return.
When is the 1701Q Q3 deadline in 2026?
The 1701Q Q3 (covering January to September) is due on November 15, 2026. Taxumo’s early deadline is November 12, 2026. This return covers nine months of income and is the last quarterly filing for the 2026 tax year.
What is the deadline for 1601EQ Q3 2026?
The 1601EQ (Quarterly Expanded Withholding Tax Return for Q3 covering July to September) is due on October 30, 2026. Taxumo’s early deadline is October 28, 2026. Taxpayers who are withholding agents for expanded withholding tax file this quarterly.
What happens if I miss a BIR filing deadline in 2026?
Missing a BIR deadline results in penalties: a compromise penalty of PHP 1,000 per return, plus a 25% surcharge on the tax due, and 12% interest per annum on unpaid amounts. Repeated non-compliance can trigger a BIR audit or legal action. Filing late is always better than not filing at all.
Is the 2550Q VAT deadline the same as the 2551Q percentage tax deadline for 2026?
Yes, for 2026 the 2550Q (Quarterly VAT Return) and 2551Q (Quarterly Percentage Tax Return) share the same deadlines. Q2 (April-June) is due July 25, 2026; Q3 (July-September) is due October 25, 2026. The difference is that 2550Q is for VAT-registered taxpayers, while 2551Q is for non-VAT taxpayers filing percentage tax.
How FastLaunchPH Helps You Stay Compliant
Tracking a dozen different BIR deadlines across the second half of 2026 is a lot of mental overhead. Miss one, and you are looking at penalties, surcharges, and hours of follow-up paperwork.
FastLaunchPH gives you a single dashboard to track every compliance deadline for all your businesses. No spreadsheets. No forgotten filing dates. No last-minute scrambling for documents.
Check our guide on BIR Form 1701-MS for micro and small taxpayers for a simplified alternative to annual income tax filing.
Start tracking your compliance for free ->
This article is for informational purposes only and does not constitute legal advice. Deadline dates are based on standard BIR rules as of June 2026. Always verify with the BIR’s official Revenue Memorandum Circulars or consult a qualified tax professional for your specific situation.
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