BIR Form 1901: How to Register as a Self-Employed Individual, Professional, or Mixed Income Earner
BIR Form 1901 is the Bureau of Internal Revenue’s Application for Registration for Self-Employed and Mixed Income Individuals, Estates, and Trusts — the form a freelancer, sole proprietor, or professional in private practice files to get a Taxpayer Identification Number (TIN), a Certificate of Registration (BIR Form 2303), and authority to issue invoices before earning their first peso of business or professional income.
This guide covers who must file BIR Form 1901, what it now costs since the Ease of Paying Taxes (EOPT) Act removed the annual registration fee, and the steps from application to first invoice. For updating an existing registration instead, see BIR Form 1905: How to Update Your Registration Information or Transfer RDO; for a first-time employee’s TIN registration, see BIR Form 1902.
Get Ready to File From Day One FREE →Who must file BIR Form 1901? #
BIR Form 1901 applies to any individual who will earn income from self-employment or a profession, whether or not they also hold a job as an employee. That covers freelancers (writers, designers, developers, consultants), sole proprietors running a registered business, licensed professionals in private practice (doctors, lawyers, accountants, engineers), and mixed income earners — someone who is both employed and running a side business or practice. The form also covers estates and trusts under administration or judicial settlement.
This traces to Section 236 of the National Internal Revenue Code (NIRC), which requires every person subject to internal revenue tax to register with the BIR before commencing business. A mixed income earner already holding a TIN from employment does not apply for a second TIN — they update their existing registration to add the self-employment tax type, typically through BIR Form 1905, rather than filing 1901 as if starting fresh.
What does registration cost since the EOPT Act? #
A first-time BIR Form 1901 registrant generally pays only the ₱30 documentary stamp tax (DST) on the Certificate of Registration — the ₱500 Annual Registration Fee no longer applies. Republic Act No. 11976, the Ease of Paying Taxes Act, took effect January 22, 2024, and abolished the Annual Registration Fee that businesses previously paid every January using BIR Form 0605. The BIR reiterated the removal in its EOPT implementing guidance, and it applies to both new registrants and businesses that were already registered before 2024.
| Cost item | Before EOPT Act | After EOPT Act (effective Jan. 22, 2024) |
|---|---|---|
| Annual Registration Fee (BIR Form 0605) | ₱500/year | Abolished |
| Documentary stamp tax on Certificate of Registration | ₱30 (once) | ₱30 (once) |
| Books of accounts | Cost of manual/loose-leaf books or CAS setup | Same |
| Invoices/receipts | Cost per printed booklet or e-invoicing setup | Same |
A registrant should still budget for books of accounts and invoice printing (or an e-invoicing setup), since those are separate compliance costs from the registration fee itself — see BIR Books of Accounts: Manual, Loose-Leaf, and Computerized Accounting System Requirements for that step.
How do you file BIR Form 1901? #
Registration is available online through ORUS or in person at the Revenue District Office (RDO) with jurisdiction over the applicant’s home or business address. The general steps:
- Prepare a valid government ID and, for a business name, your DTI Certificate of Business Name Registration (professionals with a PRC license instead submit their PRC ID/license).
- File BIR Form 1901 — through ORUS (orus.bir.gov.ph) for online registration, or on paper at the RDO covering your registered address.
- Pay the ₱30 documentary stamp tax, payable via GCash, Maya, or over the counter, depending on the channel used.
- Receive your Certificate of Registration (BIR Form 2303), which lists your registered tax types (e.g., income tax, percentage tax or VAT, withholding tax as applicable).
- Register your books of accounts and secure authority to issue invoices or receipts before your first transaction.
Online applications through ORUS are generally processed within a few working days of the RDO confirming complete documents; walk-in registration remains available where online filing isn’t practical.
Worked example: a freelance graphic designer registers #
A graphic designer who has been working with clients informally decides to formalize as a sole proprietor. She has no employer, so she is not mixed income — she registers purely as self-employed:
| Step | What she does |
|---|---|
| Business name | Registers a business name with DTI (optional if she registers under her own name) |
| BIR Form 1901 | Files via ORUS, selecting “Self-Employed” and her line of business |
| Payment | Pays ₱30 DST online; no ₱500 registration fee under EOPT |
| Output | Receives BIR Form 2303 showing she is registered for income tax and percentage tax (she expects gross receipts well under the ₱3,000,000 VAT threshold) |
| Next steps | Registers a manual book of accounts and issues BIR-compliant service invoices for each client billing |
From her next filing period onward, she reports quarterly income tax on BIR Form 1701Q and, depending on her election, either percentage tax on BIR Form 2551Q or the 8% flat rate — see How to Elect the 8% Income Tax Rate for that choice.
Frequently asked questions #
Who needs to file BIR Form 1901? #
BIR Form 1901 is for individuals who will earn income from self-employment or a profession — freelancers, sole proprietors, and licensed professionals in private practice — including mixed income earners who also receive compensation from an employer. It also covers estates and trusts under administration.
Does BIR Form 1901 still require a ₱500 annual registration fee? #
No. Republic Act No. 11976 (the Ease of Paying Taxes Act), effective January 22, 2024, abolished the ₱500 Annual Registration Fee. A first-time registrant using BIR Form 1901 now generally pays only the ₱30 documentary stamp tax on the Certificate of Registration.
Can I file BIR Form 1901 online? #
Yes. The BIR’s Online Registration and Update System (ORUS) at orus.bir.gov.ph accepts new business and professional registrations, letting an applicant submit BIR Form 1901 and required documents, pay the documentary stamp tax electronically, and receive the Certificate of Registration without a walk-in RDO visit.
What’s the difference between BIR Form 1901 and BIR Form 1902? #
BIR Form 1901 registers individuals earning income from self-employment, a profession, or mixed income; BIR Form 1902 registers a first-time employee earning purely compensation income. A freelancer files 1901; a new hire’s employer files 1902 on the employee’s behalf.
What do I get after BIR Form 1901 is approved? #
Once approved, the BIR issues the Certificate of Registration (BIR Form 2303), which lists the registered tax types, and the applicant registers books of accounts and secures authority to issue invoices before making the first sale.
Summary #
BIR Form 1901 is the entry point for anyone becoming self-employed, entering private practice, or picking up mixed income alongside a job — and since the EOPT Act, the out-of-pocket cost is the ₱30 DST rather than the old ₱500 annual fee. File it online through ORUS or at your RDO, get your BIR Form 2303, and register books of accounts before that first invoice goes out. From there, quarterly and annual filing obligations follow — see How to File BIR Form 1701Q and How to Find Out Your BIR RDO Code for the next steps.