2026 BIR Tax Filing Deadlines Calendar: Monthly, Quarterly, and Annual Returns

Philippine businesses and withholding agents track a recurring set of BIR deadlines every year — most tied to the close of a month or quarter rather than a fixed calendar date. This guide consolidates the statutory rule behind each major return — VAT, percentage tax, expanded and final withholding, RELIEF SLSP, QAP, annual alphalists, Form 2316, and income tax returns — with worked 2026 example dates, so you can see the full filing rhythm in one place.

Each deadline below traces to a specific BIR issuance. Always confirm exact dates against the BIR’s own published annual calendar, since a date can shift for a weekend, holiday, or RDO-specific advisory that this guide cannot anticipate.

VAT and percentage tax: 25 days after each quarter closes #

BIR Form 2550Q (Quarterly VAT Return) and BIR Form 2551Q (Quarterly Percentage Tax Return) are both due on the 25th day of the month following the close of the taxable quarter, under Section 114 of the NIRC as implemented through BIR’s quarterly VAT/percentage tax filing rules. Since the Ease of Paying Taxes (EOPT) Act, Republic Act No. 11976, took effect in January 2024, the monthly VAT return (Form 2550M) was removed for most VAT-registered taxpayers, leaving Form 2550Q as the sole recurring VAT filing for the majority of businesses.

See VAT vs. Percentage Tax: Which Applies to Your Business? for which of these two returns applies to a given taxpayer.

RELIEF SLSP: 25 days after each quarter closes #

The Summary List of Sales and Purchases (RELIEF SLSP) is due on the 25th day of the month following the close of the taxable quarter, the same deadline as 2550Q, under Revenue Regulations No. 1-2012, which made SLSP submission mandatory for all VAT-registered taxpayers. Sales listings are required from every VAT-registered taxpayer; purchase listings are required once quarterly purchases (including importations) exceed the regulation’s threshold.

For preparing the DAT file itself, see How to Convert Excel to BIR DAT File for RELIEF SLSP.

Expanded and final withholding tax: last day of the month after each quarter #

BIR Form 1601-EQ (expanded withholding) and BIR Form 1601-FQ (final withholding) are both due on or before the last day of the month following the close of the quarter, together with the QAP attachment for 1601-EQ. Both returns consolidate two prior monthly remittances (Form 0619-E and Form 0619-F, respectively, due the 10th of each of the first two months of the quarter) into one quarterly filing.

See BIR Form 1601-EQ: How to File the Quarterly Expanded Withholding Tax Return and QAP Filing Deadlines for the detail behind this row, and How to Convert Excel to BIR DAT File for QAP for preparing the attachment.

BIR Form 2316 and the annual alphalists: January 31 and March 1 #

BIR Form 2316 must reach each employee by January 31, and employer copies of the annual withholding information returns follow shortly after, under Revenue Regulations No. 11-2018.

See What Is BIR Form 2316 and When Must You Issue It? and BIR Annual Alphalist (1604-C, 1604-E, 1604-F) for the full detail behind each of these rows.

Income tax returns: quarterly and annual #

Individuals and corporations both file quarterly income tax returns during the year, then true up with a single annual return. For individuals engaged in business or practice of a profession, Form 1701Q is due 60 days after the close of Q1 and Q2, then on a fixed mid-November date for Q3; corporations file Form 1702Q within 60 days of each of the first three quarters. There is no fourth-quarter return for either — the annual return covers the full year.

A corporation on a fiscal year rather than calendar year files Form 1702-RT on the 15th day of the 4th month after its fiscal year closes, not April 15 — the dates above assume a December 31 fiscal year-end.

A worked example: one business’s full 2026 filing rhythm #

A VAT-registered trading company with a calendar fiscal year and several suppliers subject to expanded withholding tax faces, in a single year: 12 monthly 0619-E filings (10th of each month), 4 quarterly 1601-EQ/QAP filings (last day of the following month), 4 quarterly 2550Q and RELIEF SLSP filings (25th of the following month), 3 quarterly 1702Q filings, one January 31 batch of employee Form 2316s and the 1604-C/1604-F returns, one March 1 Form 1604-E, and one April 15 annual Form 1702-RT. None of these substitute for another — each reports a different tax type or period, even where the underlying transactions (like payments to the same supplier) overlap across several of them.

Frequently asked questions #

What are the main BIR filing deadlines for 2026? #

The recurring deadlines a typical Philippine business tracks are: 25th day after quarter-close for VAT (2550Q), percentage tax (2551Q), and RELIEF SLSP; last day of the month following quarter-close for expanded and final withholding (1601-EQ/1601-FQ) and QAP; January 31 for BIR Form 2316 (employee copy) and Forms 1604-C/1604-F; March 1 for Form 1604-E; and April 15 for annual income tax returns (1701/1702).

Do BIR deadlines shift if they fall on a weekend or holiday? #

Yes. When a statutory BIR filing deadline falls on a Saturday, Sunday, or declared holiday, it moves to the next working day, consistent with how the BIR treats deadline computation generally.

Is the monthly VAT return (2550M) still required in 2026? #

No. Under the Ease of Paying Taxes (EOPT) Act (Republic Act No. 11976), the monthly VAT return was removed for most VAT-registered taxpayers, who now file only the quarterly BIR Form 2550Q. Large taxpayers under eFPS should confirm their specific filing frequency with their RDO.

What is the deadline for BIR Form 1601-EQ, and how does it relate to Form 0619-E? #

BIR Form 1601-EQ, the quarterly expanded withholding tax return, is due on or before the last day of the month following the close of the quarter. It consolidates the two monthly Form 0619-E remittances already paid for the first two months of that same quarter.

Where can I confirm the BIR’s official annual filing calendar? #

The BIR publishes an official annual tax calendar and periodic reminders on bir.gov.ph. This guide states the recurring statutory rule behind each deadline and worked 2026 example dates, but filers should always cross-check the BIR’s own published calendar for any RMC-driven date adjustments.

Summary #

Most recurring BIR deadlines fall into one of three patterns: 25 days after a quarter closes (VAT, percentage tax, RELIEF SLSP), the last day of the month after a quarter closes (expanded and final withholding, QAP), or a fixed year-end date (Form 2316, the annual alphalists, and annual income tax returns). Knowing the rule behind a deadline — not just memorizing one year’s date — is what keeps a filing calendar accurate as years and weekends shift. For the DAT-file and certificate mechanics behind these dates, see QAP Filing Deadlines, RELIEF SLSP Deadlines and Penalties, and BIR Form 1601-EQ: How to File the Quarterly Expanded Withholding Tax Return.