Almost every penalty a self-employed taxpayer pays comes down to one thing: a missed date. Keep the dates in front of you and the rest of filing is routine.
This is the reference page for the filing cycle. It lists every deadline, marks which apply to your tax rate, and spells out what a late filing costs.
Key Takeaways
- Income tax: 1701Q on May 15, August 15, November 15, and 1701 on April 15. Everyone files these.
- Percentage tax: 2551Q on April 25, July 25, October 25, January 25. Graduated filers only.
- On the 8% rate, you have only the income tax dates. No percentage tax deadlines.
- A deadline on a weekend or holiday usually moves to the next working day, but file early to be safe.
- Late filing draws a 25% surcharge, 12% annual interest, and a compromise penalty, starting the next day.
The Filing Year at a Glance
Deadlines for a calendar-year taxpayer. Percentage tax rows apply only if you chose graduated rates, not the 8%.
2551Q
Percentage tax, Q4 of last year
1701
Annual income tax return
2551Q
Percentage tax, Q1
1701Q
Quarterly income tax, Q1
2551Q
Percentage tax, Q2
1701Q
Quarterly income tax, Q2
2551Q
Percentage tax, Q3
1701Q
Quarterly income tax, Q3
File even for a quarter with zero income. A missed nil return still accrues penalties.
The Year in Order
Every deadline through a calendar year, in the order they arrive.
| Date | Return | For |
|---|---|---|
| Jan 25 | 2551Q, percentage tax (Q4 of last year) | Graduated |
| Apr 15 | 1701, annual income tax | Everyone |
| Apr 25 | 2551Q, percentage tax (Q1) | Graduated |
| May 15 | 1701Q, income tax (Q1) | Everyone |
| Jul 25 | 2551Q, percentage tax (Q2) | Graduated |
| Aug 15 | 1701Q, income tax (Q2) | Everyone |
| Oct 25 | 2551Q, percentage tax (Q3) | Graduated |
| Nov 15 | 1701Q, income tax (Q3) | Everyone |
Which Apply to You
Your tax rate decides how many of these you track.
Four dates
May 15, August 15, November 15, and April 15. Income tax only. No percentage tax deadlines.
Eight dates
The four income tax dates plus the four percentage tax dates on the 25th after each quarter.
When a Deadline Falls on a Weekend
If a filing date lands on a Saturday, Sunday, or a legal holiday, it generally moves to the next working day. That said, holiday declarations and local suspensions can shift things at short notice, so the safe habit is to file a few days early rather than count on the move. Nothing about a weekend excuses a missed filing.
What a Missed Date Costs
The charges begin the day after the deadline and stack together.
25%
surcharge on the tax due
12%
interest per year on the unpaid amount
+
a compromise penalty on top
Because they accrue per return, a few skipped quarters compound quickly. Filing a nil return when you earned nothing costs nothing, but skipping it still triggers the surcharge.
One Date You No Longer Need
Older calendars list a January 31 deadline for the P500 annual registration fee. That is gone. The fee was abolished under the Ease of Paying Taxes Act, effective January 22, 2024, so there is no yearly registration renewal to file or pay. If a checklist still shows it, the checklist predates 2024.
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One Last Thing
Put these dates in your phone calendar with a reminder a week ahead, and the penalty problem largely solves itself. When a date arrives, pick the return, compute it, and file and pay in a single sitting. Each return has its own walkthrough: 1701Q, 2551Q, and the annual 1701, with payment covered separately.
Frequently Asked Questions
What are the BIR deadlines for a self-employed person?
Quarterly income tax on Form 1701Q is due May 15, August 15, and November 15. Annual income tax on Form 1701 is due April 15. For graduated filers, quarterly percentage tax on Form 2551Q is due April 25, July 25, October 25, and January 25.
Which deadlines apply if I am on the 8% rate?
Only the income tax deadlines: the three 1701Q dates and the April 15 annual return. The 8% rate replaces the percentage tax, so you have no 2551Q deadlines at all.
What happens if a deadline falls on a weekend or holiday?
When a filing deadline lands on a Saturday, Sunday, or a legal holiday, it generally moves to the next working day. Even so, it is safer to file early rather than rely on the shift, since holiday declarations can change.
What is the penalty for filing or paying late?
A 25% surcharge on the tax due, interest of 12% per year on the unpaid amount, and a compromise penalty. These stack and accrue from the day after the deadline, so even one day late is penalized.
Do I still pay an annual registration fee every January?
No. The P500 annual registration fee was abolished under the Ease of Paying Taxes Act, effective January 22, 2024, so there is no longer a January 31 renewal to remember.
Do I file even in a quarter with no income?
Yes. Every quarterly and annual return is filed even when you earned nothing, as a nil return. The penalty is for not filing, so an empty period is filed, not skipped.
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