BIR Tax Filing Calendar for October 2026: Day-by-Day Deadlines

October 2026’s BIR calendar, for a calendar-year taxpayer, has six dates that matter: October 12 (BIR Form 1601-C), October 15 (fiscal-year BIR Form 1702-RT), October 20 (BIR Form 2307/2306 issuance to payees), October 26 (Q3 VAT and percentage tax with RELIEF SLSP), October 30–31 (Registration Seal Badge) and November 3 (Q3 withholding returns with QAP). Three of the statutory dates land on weekends or holidays and shift forward. As of October 1, 2026, no BIR circular extending an October return deadline has surfaced; the dates below are the regular schedule adjusted only for the ordinary weekend/holiday rule.

For the full-year schedule these dates sit inside, see 2026 BIR Tax Filing Deadlines Calendar; for the previous month, see BIR Deadlines for September 2026; and for the mechanics of the shift, see The BIR Weekend and Holiday Deadline-Shift Rule. Next month’s dates are in BIR Deadlines for November 2026.

Update, October 28, 2026: The Registration Seal Badge row below is no longer a live deadline. RMC No. 113-2026, dated October 26, 2026, suspended the display requirement until further notice — it is kept in the table for the historical record of the October 2026 schedule as originally set.

What is the October 2026 BIR filing calendar, day by day? #

The October 2026 calendar runs in six steps: BIR Form 1601-C on Monday, October 12; fiscal-year BIR Form 1702-RT on Thursday, October 15; third-quarter BIR Form 2307 and 2306 certificates to payees on Tuesday, October 20; Q3 VAT and percentage tax on Monday, October 26; the seal badge cutoff by Saturday, October 31; and Q3 withholding returns on Tuesday, November 3. The “actual deadline” column already applies the weekend and holiday shift.

The fiscal-year row follows the BIR Form 1702-RT instruction that the return is filed “on or before the 15th day of the 4th month following close of the taxpayer’s taxable year”; for a June 30 year-end, that is October 15. Calendar-year filers are unaffected. The seal-badge row is a compliance cutoff, not a return, so no tax is computed on it; because October 31 is a Saturday, finish by Friday, October 30.

Is BIR Form 0619-E due in October 2026? #

No. BIR Form 0619-E (monthly remittance of expanded withholding tax) and BIR Form 0619-F (monthly remittance of final withholding tax) are filed only for the first two months of a quarter, so neither is due on October 10, 2026. The September 2026 payments — the third month of the quarter — are reported on the third-quarter BIR Form 1601-EQ and BIR Form 1601-FQ, due November 3, 2026 after the shift. BIR Form 1601-C is the exception: it is filed every month, including September.

eFPS filers follow a staggered schedule instead of the 10th: the BIR’s eFPS guidelines for BIR Form 1601-C state that eFPS filers e-file between the 11th and 15th of the following month depending on industry group. Confirm your assigned date in eFPS.

What is regularly due in October 2026, and what does each return cover? #

Three recurring return groups close in October 2026: monthly withholding on compensation, the third-quarter VAT and percentage tax return with RELIEF SLSP, and the third-quarter expanded and final withholding returns with QAP. Each traces to its own rule — monthly on the 10th, quarter-end VAT/percentage tax 25 days after quarter close, and quarterly withholding on the last day of the month after the quarter — and none of those rules changes for 2026.

• BIR Form 2550Q and BIR Form 2551Q report Q3 (July–September) VAT and percentage tax. The monthly VAT return (BIR Form 2550M) was removed for most filers under the Ease of Paying Taxes (EOPT) Act, Republic Act No. 11976, so it does not appear in October; a taxpayer still assigned a monthly VAT frequency should confirm that status with their Revenue District Office.
• RELIEF SLSP is the Summary List of Sales and Purchases attached to VAT reporting. See RELIEF SLSP Deadlines and Penalties.
• QAP is the Quarterly Alphalist of Payees attached to BIR Form 1601-EQ. See QAP Filing Deadlines.
• BIR Form 2307 and BIR Form 2306 must reach payees within 20 days after quarter-close under Revenue Regulations No. 11-2018, which makes October 20, 2026 the Q3 date. See Withholding Certificate Deadlines: 2307, 2306 and 2316.

BIR Form 0605 has no fixed October due date of its own; it is a general payment form for one-time and annual charges, so it is not listed as a recurring October obligation.

How do October 2026’s weekends and holidays actually shift these dates? #

Three statutory October 2026 dates fall on non-working days, so each moves forward under Revenue Memorandum Circular (RMC) No. 65-2016’s next-working-day rule: October 10 becomes October 12, October 25 becomes October 26, and October 31 becomes November 3. October 15 and October 20 fall on a Thursday and a Tuesday and do not move.

“There shall be imposed, in addition to the tax required to be paid, a penalty equivalent to twenty-five percent (25%) of the amount due, in the following cases: (1) Failure to file any return and pay the tax due thereon as required under the provisions of this Code or rules and regulations on the date prescribed…”

— Section 248(A), National Internal Revenue Code (NIRC), as amended

The surcharge attaches from the correct working-day deadline, not from the original weekend date. The last row is the stacked case: October 31, 2026 is a Saturday; Sunday, November 1 is All Saints’ Day on a weekend; and Monday, November 2 is an additional special non-working day under Proclamation No. 1006, which declared November 2 and December 24, 2026 as additional special non-working days. The first genuine working day is Tuesday, November 3, 2026. A filer who assumes the deadline “moves to Monday” would wrongly think the return is due one day earlier than it is — or, worse, that it is already late.

No regular or special holiday is declared inside October 2026 itself, so every October shift comes from where the statutory dates fall on the weekly calendar.

What about the Registration Seal Badge date in October 2026? #

Revenue Memorandum Circular No. 99-2026 gives covered online sellers and merchants until October 31, 2026 to display the BIR Registration Seal Badge without being penalized for lateness. The circular is dated July 22, 2026 and was published on September 24, 2026; the badge requirement itself dates from RMC No. 38-2026. The BIR’s own PDF was not reachable when the related post was written, so the date is corroborated across secondary reports — see RMC No. 99-2026: Seal Badge Deadline Extension for details and what to do if you miss it. Verify the current text at bir.gov.ph.

Has the BIR issued any October 2026-specific filing-deadline extension? #

No October 2026 extension of a return or payment deadline has been identified as of October 1, 2026; the only October-dated BIR relief found is the seal-badge grace period in RMC No. 99-2026, which is not a filing extension. A search on that date did not surface any circular numbered above RMC No. 99-2026. Earlier in 2026 the BIR issued RMC No. 89-2026 and RMC No. 95-2026 for August deadlines affected by Habagat flooding and an eBIRForms outage; both were tied to named disruptions and closed out before September.

If a weather event or system outage prompts a new circular, it would supersede the regular schedule only for the taxpayers and dates it names. Check the BIR’s advisories close to each date, since a circular can appear with little lead time. See also What to Do When eBIRForms Is Down Before a Deadline.

A worked example: what a missed October 12 deadline actually costs #

A payroll-outsourcing client with ₱180,000 in withholding tax on compensation due for September 2026 employees files and pays BIR Form 1601-C eighteen days late, on October 30, 2026, instead of the actual, shifted deadline of October 12, 2026 established above. The gap between assuming the original October 10 date still governs and using the correct shifted date is exactly the kind of miscalculation that turns a manageable filing into an avoidable civil penalty. Applying the two additions the NIRC imposes on unpaid tax:

• Section 248 surcharge (25%): ₱180,000 × 25% = ₱45,000
• Section 249 interest (12% per annum, the rate commonly applied since the TRAIN Law amendments): ₱180,000 × 12% × (18 ÷ 365) = ₱1,065.21
• Total civil additions on top of the ₱180,000 basic tax: ₱46,065.21

That total does not include any separate compromise penalty the BIR may suggest under Revenue Memorandum Order No. 7-2015 for the late filing itself — that schedule is a consensual amount tied to the specific violation and tax bracket involved, not a fixed percentage, so it is not computed here. The point the example illustrates is narrower: the surcharge and interest clock starts running from October 12, 2026 (the actual shifted deadline), not from the original October 10 weekend date and not from October 31 — confusing which date the penalty clock starts from is a common, avoidable error.

Frequently asked questions #

What BIR filings are due in October 2026? #

For a calendar-year taxpayer, October 2026 carries the September withholding tax on compensation return (BIR Form 1601-C), the third-quarter VAT and percentage tax returns (BIR Form 2551Q and BIR Form 2550Q) with the RELIEF Summary List of Sales and Purchases, and the third-quarter expanded and final withholding returns (BIR Form 1601-EQ and 1601-FQ) with the Quarterly Alphalist of Payees (QAP) attachment. Payees must also receive their third-quarter BIR Form 2307 and BIR Form 2306 certificates by October 20, 2026, and corporations on a June 30 fiscal year file BIR Form 1702-RT by October 15, 2026.

Why does the October 10 withholding deadline move to October 12, 2026? #

October 10, 2026 falls on a Saturday and October 11, 2026 falls on a Sunday, both non-working days, so under Revenue Memorandum Circular No. 65-2016’s next-working-day rule the deadline for BIR Form 1601-C walks forward to Monday, October 12, 2026, which is not a declared holiday.

Is BIR Form 0619-E due on October 10, 2026? #

No. BIR Form 0619-E is the monthly expanded withholding remittance for only the first two months of a quarter, so the September 2026 payments are reported on the third-quarter BIR Form 1601-EQ instead. The same logic applies to BIR Form 0619-F and BIR Form 1601-FQ for final withholding tax.

Is BIR Form 2550Q due on October 25 or October 26, 2026? #

The statutory due date is October 25, 2026, but that date falls on a Sunday, so under the BIR’s weekend deadline-shift rule it moves to the next working day, Monday, October 26, 2026. The same shift applies to BIR Form 2551Q and the RELIEF Summary List of Sales and Purchases, which share the same due date.

When is BIR Form 1601-EQ actually due for the third quarter of 2026? #

The statutory due date is October 31, 2026, a Saturday. Sunday, November 1, 2026 is All Saints’ Day (a special non-working day that also happens to fall on a Sunday), and Monday, November 2, 2026 is a separately declared additional special non-working day under Proclamation No. 1006, so the deadline walks forward past both to Tuesday, November 3, 2026 — the first genuine working day.

Is the BIR Registration Seal Badge deadline also in October 2026? #

Yes. Revenue Memorandum Circular No. 99-2026 gives covered online sellers and merchants until October 31, 2026 to display the BIR Registration Seal Badge without being penalized for lateness. It is a compliance deadline, not a return, so treat Friday, October 30, 2026 as the practical last working day.

Has the BIR announced any filing-deadline extension for October 2026? #

As of October 1, 2026, no BIR revenue memorandum circular extending an October 2026 return or payment deadline has been identified. The dates in this guide are the regular statutory due dates adjusted only for the ordinary weekend/holiday shift under RMC No. 65-2016, and remain subject to change if the BIR issues a new circular.

Is the monthly VAT return (BIR Form 2550M) still filed in October 2026? #

No, not for most VAT-registered taxpayers. Under the Ease of Paying Taxes (EOPT) Act, Republic Act No. 11976, the monthly VAT return was removed for the majority of filers, leaving BIR Form 2550Q as the recurring VAT filing; large taxpayers under eFPS should confirm their specific filing frequency with their Revenue District Office.

Summary #

October 2026’s BIR calendar for a calendar-year taxpayer runs October 12 (BIR Form 1601-C), October 15 (fiscal-year BIR Form 1702-RT), October 20 (BIR Form 2307/2306 to payees), October 26 (Q3 BIR Form 2550Q/2551Q with RELIEF SLSP), October 30–31 (seal badge, RMC No. 99-2026) and November 3 (Q3 BIR Form 1601-EQ/1601-FQ with QAP). BIR Form 0619-E is not due in October because September is reported on the quarterly return. No October return-deadline extension has been identified as of October 1, 2026, subject to any new circular. For the shift mechanics see The BIR Weekend and Holiday Deadline-Shift Rule, and for the rest of the year see the 2026 BIR Tax Filing Deadlines Calendar.