Filing Income Tax in the Philippines? Start Here.
If you’re a freelancer, small business owner, or self-employed Filipino, then income tax filing is part of your financial life. Hindi po sya once a year lang, just like what a few believe it to be.
Whether you’re preparing your 1701Q (Quarterly) or 1701A/1701 (Annual) forms, one thing’s for sure:
There’s always confusion about what to file, when to file it, and how.
That’s why we created this FAQ-style guide from Taxumo — to answer the most common questions about income tax filing in the Philippines for 2025.
Let’s help you file smarter (and stress-free)!
Frequently Asked Questions About Income Tax Filing (Philippines 2025)
1. Do I really need to file income tax? I’m a freelancer / side hustler lang.
Yes. If you’re earning income outside of employment — like freelancing, selling online, or offering services — then you’re considered self-employed and must file taxes with the BIR.
2. What’s the difference between 1701Q, 1701A, and 1701?
| Form | What it’s for | When to file |
|---|---|---|
| 1701Q | Quarterly income tax return | May 15, Aug 15, Nov 15 |
| 1701A | Annual return using 8% flat tax | April 15 |
| 1701 | Annual return using graduated tax rates | April 15 |
If you’re using the 8% income tax option, you’ll file 1701Q and 1701A.
If you’re using the regular tax table, you’ll file 1701Q and 1701.
3. When is the deadline for 1701Q Q1 2025?
BIR Deadline: May 15, 2025 Taxumo Filing Deadline: May 13, 2025 (file earlier to avoid late posting!)
4. How do I know if I can use the 8% income tax rate?
You can use the 8% flat rate if:
- You’re not VAT-registered
- You earned below ₱3 million in gross receipts
- You choose 8% during your first 1701Q filing for the year
If you don’t choose 8% during Q1, you’ll be defaulted to graduated tax rates for the rest of the year.
5. What’s the difference between 8% vs Graduated Income Tax?
| Tax Type | Who it’s for | How it’s computed |
|---|---|---|
| 8% Flat Tax | Freelancers, self-employed earning below ₱3M | 8% of gross income after ₱250K deduction |
| Graduated Tax | Anyone earning any amount | Based on TRAIN Law tax table (ranges 0%–35%) |
6. What happens if I miss the deadline?
Late filing = penalties 
- 10% surcharge
- 6% interest (per annum, pro-rated)
- ₱500 compromise penalty
Check this article: New BIR Penalty computation
Taxumo reminds you ahead of deadlines — and helps you file on time.
7. Can I still file if I didn’t earn anything this quarter?
Yes! You SHOULD file a “No Income” return (aka zero filing) You can do this easily with just a few clicks in Taxumo.
8. What documents do I need when filing 1701Q?
- Your gross income amount for the quarter
- Any expenses/deductions (if using graduated tax)
- BIR Certificate of Registration (COR) – Just to make sure you’re using the correct TIN and data
- (Optional) 2307s if you had tax withheld at source
9. Do I need to file manually or can I do this online?
You can file and pay 100% online using Taxumo — no need to go to the BIR or manually compute anything.
Steps:
a. CREATE a FREE account in Taxumo and set up your “settings” page (double check against your BIR COR)
b. ENCODE – In the Cashflow tab, add all of your revenue and expenses. In the Withheld tax > Received tab, add all your 2307 forms (take a picture first so that you have a soft copy since you will need to upload these)
c. FILE TAX – Go to the Tax Dues tab and file your taxes. You’ll need a subscription plan. For those who opted to go with the 8%, get the 8% plan. For those who are under the graduated income tax table or mixed income earners, get the Non VAT plan / Micro plan. For those who are VAT, get the VAT plan / SMB plan.
That’s it!!!
10. Can Taxumo file 1701Q for me?
Yes! 
With Taxumo, you can:
- Compute your quarterly taxes automatically
- Choose between 8% or graduated tax
- File 1701Q online (system automatically generates the form)
- Pay securely via Billease, Credit or Debit Card, GCash, Maya, or bank transfer
- Keep digital records in your dashboard (past filings tab under tax dues)
No spreadsheets. No guesswork. No stress.
Pro Tips for Income Tax Filing in 2025
File early (BIR systems get congested close to deadlines) Choose 8% if your income is under ₱3M and you have few deductions Use tax software (like Taxumo!) to avoid common errors Keep your COR and books updated Don’t ignore “no income” quarters — still file zero returns!
Final Thoughts
Income tax filing doesn’t have to be confusing or stressful.
With the right tools — and a little help — you can stay compliant, penalty-free, and focused on growing your income.
Start filing smarter with Taxumo.
It’s BIR-accredited, super beginner-friendly, and made for freelancers, business owners, and self-employed Filipinos like you.
i want to register bir tin number couse i needed to verify my facebook media
Hello Ryan,
You can check po with your nearest RDO regarding sa application ng TIN
hi! i was registered in may so it’s in 2nd quarter na. do i need pa ba to file for 1st quarter and if so, will there be a penalty when im not naman registered at that time? thanks!