The Bureau of Internal Revenue requires every Filipino taxpayer to file specific BIR tax forms depending on how they earn income. Whether you are an employee, a freelancer, a business owner, or someone who sells property on the side, picking the wrong form can get your filing rejected or hit you with penalties. This guide covers every BIR form you need to know in 2026, from annual income tax returns to percentage tax, capital gains tax, and documentary stamp tax forms.
Why the right BIR form matters
Tax season in the Philippines is no joke. The BIR does not care if you picked the wrong form by accident. Filing the wrong tax return can mean rejected submissions, mismatched withholding taxes, and a 25% surcharge plus 12% annual interest on whatever you owe. Im
The BIR website lists over 50 tax forms. You do not need all of them. But you do need to know which ones apply to your situation, whether you are a regular employee, a self-employed professional, or a mixed-income earner with a day job and freelance gigs on the side.
Income tax return forms for individual taxpayers
The annual income tax return you file depends entirely on how you earn your income.
BIR Form 1700: for employees with purely compensation income
If you work for one employer and your income taxes withheld match your tax due, your employer handles everything through substituted filing using BIR Form 2316. You do not file anything yourself.
But if you switched jobs during the year, had two employers at the same time, or your taxes withheld on compensation were off — you need to file BIR Form 1700. This is the annual income tax return for individuals earning purely compensation income who do not qualify for substituted filing.
BIR Form 1701: for mixed-income earners and self-employed individuals
This one covers self-employed individuals, freelancers, and mixed-income earners who have both compensation and business income. You report your compensation income (with BIR Form 2316 from your employer) and your business income together. You can claim creditable taxes withheld through BIR Form 2307 certificates issued by your clients.
The income tax rate follows the graduated table under the Tax Code — 0% on the first P250,000, then 15% to 35% on amounts above that.
BIR Form 1701 ties into the quarterly income tax return (BIR Form 1701Q), which you file every May 15, August 15, and November 15.
BIR Form 1701A: for those using the 8% flat tax or OSD
If your gross sales or receipts do not exceed P3 million and you opted for either the 8% flat income tax rate or the optional standard deduction (OSD), you file BIR Form 1701A instead. It is a shorter form with fewer schedules, and you do not need detailed financial statements if you go with the 8% rate.
This form works for purely self-employed individuals, professionals, or mixed income earners who chose the 8% flat rate or OSD for their business income.
BIR Form 1702: for corporations, partnerships, and other non-individuals
This is the annual income tax return for corporations, partnerships, and other non-individual taxpayers. The deadline is April 15 for those on the calendar year, or the 15th day of the fourth month after the close of the fiscal year.
Quick guide: which form do you actually file?
- Employee, single employer, taxes properly withheld: No filing needed — your employer submits BIR Form 2316 for you
- Employee who switched jobs or had two employers: BIR Form 1700
- Freelancer or business owner (8% flat tax or OSD): BIR Form 1701A
- Freelancer or business owner (itemized deductions): BIR Form 1701
- Employee who also freelances (mixed income): BIR Form 1701
- Corporation or partnership: BIR Form 1702
Withholding tax forms you should know about
BIR Form 2316 — Certificate of Compensation Payment/Tax Withheld. Your employer gives you this to certify the income taxes withheld from your salary. If you qualify for substituted filing, this form replaces your annual income tax return entirely.
BIR Form 2307 — Certificate of Creditable Tax Withheld at Source. When clients withhold creditable income taxes from payments they make to you, they issue this form. You attach these to your return to claim creditable taxes withheld as tax credits.
BIR Form 1601-C — Monthly Remittance Return of Income Taxes Withheld on Compensation. Employers file this to remit withholding taxes they collected from employee salaries. Due on the 10th of the following month.
BIR Form 1601-EQ — Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded). This is for the remittance of income taxes withheld under the expanded withholding tax system. Due on the last day of the month following the close of the quarter.
Percentage tax and value-added tax forms
BIR Form 2551Q — Quarterly Percentage Tax Return. If your gross annual sales or receipts do not exceed P3 million, you file this quarterly at 3% under the Tax Code.
BIR Form 2550M and 2550Q — Monthly and Quarterly Value Added Tax Returns. If you are VAT-registered (gross sales exceeding P3 million), you file the monthly VAT return through 2550M and the quarterly VAT return through 2550Q.
Capital gains tax, excise tax, and documentary stamp tax forms
BIR Form 1706 — Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset. The tax rate is 6% of the selling price or fair market value, whichever is higher. Filed within 30 days from the date of the sale or transfer.
BIR Form 1707 — Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange. Filed within 30 days of the transaction. The capital gains tax rate is 15% on net capital gains.
BIR Form 2200-A and 2200-AN — Excise Tax Return forms for alcohol products, automobiles, and non-essential goods. These apply to manufacturers and importers dealing with excise taxes on specific goods.
BIR Form 2000 — Documentary Stamp Tax Declaration/Return. Filed within five days after the close of the month when the taxable document was made. Covers loan agreements, stock issuances, and property transfers. BIR Form 2000-OT handles one-time transactions like transfers of shares not traded through the local stock exchange.
Registration and payment forms
BIR Form 1901 — Application for Registration for self-employed and mixed income individuals. This is the first step before you can file any tax returns as a freelancer or business owner.
BIR Form 0605 — Payment Form. Used for various tax payment obligations that do not have a separate tax return. Note that the annual registration fee (ARF) of P500 was abolished under RA 11976, the Ease of Paying Taxes Act. So you no longer need to pay the P500 ARF every January 31.
BIR Form 1905 — Application for Registration Information Update. Use this when you need to change your business address, close your business, or update your registration details.
How to file your BIR forms online
The BIR lets you file electronically through two main systems:
eBIRForms — This is a downloadable tax preparation software from the BIR website (bir.gov.ph). Most individual taxpayers use this. You fill out your form offline, validate it, then submit electronically.
eFPS (Electronic Filing and Payment System) — Required for large taxpayers and certain corporations.
For payment, you can pay through authorized agent banks, GCash, Maya, or the Land Bank and DBP online portals.
Key deadlines for 2026
- April 15: Annual income tax returns (Forms 1700, 1701, 1701A, 1702)
- May 15, August 15, November 15: Quarterly income tax return (Form 1701Q)
- 25th of the month following the quarter: Quarterly percentage tax (Form 2551Q) and quarterly VAT return (Form 2550Q)
- Monthly (10th of the following month): Withholding tax on compensation (Form 1601-C)
Missing any of these means a 25% surcharge and 12% annual interest on whatever you owe. For most Filipino taxpayers, these forms cover everything you need for full tax compliance.
What about shares traded through the local stock exchange?
If you buy and sell shares listed on the Philippine Stock Exchange, you do not file a capital gains tax return. Stock transactions on the exchange are subject to a stock transaction tax — 0.6% of the gross selling price. Your stockbroker handles the withholding and remittance for you. This applies whether you make a profit or take a loss on the sale.
For shares not traded through the local stock exchange, the 15% capital gains tax on net capital gains applies, and you file BIR Form 1707.
What about income earned abroad?
Resident citizens are taxed on worldwide income. So if you earned money from overseas clients or foreign investments, you still report it on your annual income tax return here in the Philippines.
Non-resident citizens and resident aliens are taxed only on income earned in the Philippines. The same BIR tax forms apply; the only change is the scope of income you need to declare.
Final thoughts
Filing your BIR tax forms does not have to feel like guesswork. Once you figure out which form matches your income type, the process becomes routine.
Start by identifying whether you earn from employment, self-employment, or a mix of both. That tells you exactly which form to use.
Do not wait until deadline week to file. Give yourself at least two weeks before April 15 for annual returns, and mark your quarterly deadlines on a calendar. Use eBIRForms to file from home so you can skip the long lines at your RDO.
If your situation changed this year (maybe you started freelancing, sold a property, or opened a side business) revisit your forms. The BIR does not send you reminders when your filing requirements change. That one is on you.
And when in doubt, consult a tax professional. The cost of getting it right is always cheaper than the penalties for getting it wrong.