The short version
- Q3 2026 deadline: Monday 16 November 2026. The usual date is 15 November, which falls on a Sunday this year.
- Who files: every BIR-registered freelancer and self-employed professional, every quarter, even with zero income.
- On the 8% option: tax due = 8% × (gross receipts from January to the end of the quarter − ₱250,000), minus what you paid in earlier quarters.
- No 2551Q while you're on the 8% option.
- File online through eBIRForms and pay through a BIR payment channel if tax is due.
Buod: Ang 1701Q para sa ikatlong quarter ng 2026 (Hulyo–Setyembre) ay dapat i-file hanggang Lunes, 16 Nobyembre 2026. Kailangan mo itong i-file kahit wala kang kinita. Kung 8% ang pinili mo, ang buwis ay 8% ng kabuuang kita mula Enero hanggang katapusan ng quarter, bawas ₱250,000, at bawas ang naibayad mo na sa mga naunang quarter.
1. 1701Q deadlines for 2026
| Quarter | Income covered | Deadline |
|---|---|---|
| Q1 | January–March | 15 May 2026 |
| Q2 | April–June | 15 August 2026 (a Saturday, so the next working day) |
| Q3 | July–September | 16 November 2026 (15 November is a Sunday) |
| Q4 | October–December | No 1701Q. It's covered by the annual return (1701A or 1701), due 15 April 2027 |
When a deadline falls on a weekend or holiday, it moves to the next working day. Don't leave it to the last day: online systems get slow near deadlines.
2. Who has to file
- Freelancers and self-employed professionals registered with the BIR, whether you work for foreign clients through Upwork or OnlineJobs.ph or for local clients.
- Every quarter, regardless of income. If you earned nothing, you still file and show zero.
- Mixed-income earners (employed and freelancing) file 1701Q for the freelance income only. Your salary stays with your employer's withholding.
Not registered yet? Our guide to starting freelancing in the Philippines covers BIR registration with Form 1901.
3. How the 8% tax is computed
The 8% option is available if your gross receipts for the year are ₱3,000,000 or less and you chose it at the start of the year. It replaces both the graduated income tax and the 3% percentage tax. The computation on 1701Q is cumulative: each quarter you look at the whole year so far.
- Add up your gross receipts from 1 January to the end of the quarter.
- Subtract ₱250,000 (only if all your income is from freelancing; mixed-income earners don't get this deduction on their business income).
- Multiply by 8%.
- Subtract tax already paid on earlier 1701Qs this year, and any creditable withholding tax on Form 2307 from local clients.
Example
| Quarter | Gross receipts so far | Taxable (− ₱250,000) | 8% tax so far | Paid before | Due this quarter |
|---|---|---|---|---|---|
| Q1 | ₱200,000 | ₱0 | ₱0 | ₱0 | ₱0 |
| Q2 | ₱400,000 | ₱150,000 | ₱12,000 | ₱0 | ₱12,000 |
| Q3 | ₱600,000 | ₱350,000 | ₱28,000 | ₱12,000 | ₱16,000 |
Notice that Q1 was zero: the ₱250,000 deduction covered it. The deduction is applied once a year, not once per quarter.
4. 1701Q 8% calculator
An estimate for the 8% option only. Gross receipts above ₱3,000,000 aren't eligible for 8%.
5. If you're on the graduated rates
If you didn't choose 8%, or your receipts are above ₱3,000,000, you pay the graduated income tax rates on your net income instead. On 1701Q you deduct either your actual expenses (itemized) or the Optional Standard Deduction of 40% of gross receipts, again cumulatively for the year. If you aren't VAT-registered you also file 2551Q for the 3% percentage tax each quarter; for Q3 2026 that was due 26 October 2026.
The 8% option is chosen at the start of the year, so you can't switch to it in the third quarter. If it would have saved you money, choose it on your first-quarter return next year.
6. How to file, step by step
- Gather your numbers: gross receipts for each month this year (your Upwork, Payoneer, Wise or bank statements help), earlier 1701Qs, and any Form 2307 from local clients.
- Open eBIRForms and choose Form 1701Q. Enter your TIN and RDO code and set the return period to the quarter you're filing (for Q3, July to September 2026).
- Choose your tax rate as you elected for the year (8% or graduated), then enter your cumulative gross receipts and earlier payments. The form computes the tax.
- Submit the form online and keep the confirmation email from the BIR.
- Pay any tax due through an authorized agent bank or one of the BIR's electronic payment channels, and keep the payment confirmation. If no tax is due, submitting the return is enough.
Only use official BIR systems and your own login. Be careful with people on social media offering to "file for you"; you remain responsible for what's filed under your TIN.
7. Late filing
Filing or paying late adds a surcharge, interest and possibly a compromise penalty, even when the tax itself is small. Under the Ease of Paying Taxes (EOPT) Act, micro and small taxpayers, which includes most freelancers, get a reduced 10% surcharge and half the usual interest. It's still cheaper and simpler to file on time, and a zero return filed on time costs nothing.
Frequently asked questions
When is the 1701Q deadline for the third quarter of 2026?
The third-quarter 1701Q covers July to September 2026 and is normally due on 15 November. Because 15 November 2026 is a Sunday, the deadline moves to the next working day, Monday 16 November 2026.
Do I have to file 1701Q if I earned nothing this quarter?
Yes. Self-employed individuals and professionals registered with the BIR file 1701Q every quarter regardless of how much they earned. If no tax is due, you still submit the return, showing zero.
How is the 8% tax computed on 1701Q?
Add up your gross receipts from January to the end of the quarter, subtract 250,000 pesos, and multiply the rest by 8%. Then subtract the tax you already paid in earlier quarters of the same year and any creditable withholding tax. What's left is due this quarter.
Can I switch to the 8% rate in the third quarter?
Generally no. The 8% option is chosen at the start of the year, usually on your first-quarter 1701Q or when you register. If you didn't choose it, you stay on the graduated rates for the rest of the year and can choose again next year.
Do I need to file 2551Q if I chose the 8% option?
No. The 8% tax replaces both the graduated income tax and the 3% percentage tax, so you don't file 2551Q while you're validly on the 8% option. Freelancers on the graduated rates who aren't VAT-registered generally do file 2551Q.
What happens if I file 1701Q late?
Late filing or payment brings a surcharge, interest and a possible compromise penalty. Under the Ease of Paying Taxes Act, micro and small taxpayers get a reduced 10% surcharge and half the usual interest, but it's still cheaper to file on time.