Magkano ba talaga ang tax mo?

Free BIR tax calculator for Filipino freelancers. 8% flat tax vs. graduated — alamin kung alin ang mas mababa.

Kalkulahin

Freelancer Tax in 3 Steps

Hindi kasing-komplikado ng akala mo.

1

Register with BIR

Kailangan mo ng Form 1901, TIN, at visit sa RDO mo. Kung employed ka na at nag-freelance on the side, Mixed Income Earner ka — update mo ang BIR registration mo.

BIR Forms →
2

Choose Your Tax Rate

8% flat tax o graduated income tax? Depende sa income at expenses mo, isa dito ang mas mababa. Gamitin ang calculator below para malaman.

Calculate now ↓
3

File Quarterly

Every quarter, mag-file ka ng 1701Q (income tax) at/o 2551Q (percentage tax). Pwede through eBIRForms o eFPS. Ayaw mo mag-DIY? Taxumo automates filing starting at ₱499/year.

Try Taxumo →

Tax Calculator

Enter your gross sales/receipts para makita kung 8% o graduated ang mas mababa.

Total revenue mo bago mag-deduct ng expenses.

Do you track business expenses?

2026 BIR Filing Deadlines

Pag natapat sa weekend o holiday, next business day ang deadline.

DeadlineFormDescription
Apr 15, 20261701 / 1701AAnnual Income Tax Return (for 2025)
Apr 15, 20261701Q (Q1)Quarterly Income Tax Return (Jan–Mar)
Apr 25, 20262551Q (Q1)Quarterly Percentage Tax (Jan–Mar)
Aug 15, 2026NEXT1701Q (Q2)Quarterly Income Tax Return (Apr–Jun)
Aug 25, 20262551Q (Q2)Quarterly Percentage Tax (Apr–Jun)
Nov 15, 20261701Q (Q3)Quarterly Income Tax Return (Jul–Sep)
Nov 25, 20262551Q (Q3)Quarterly Percentage Tax (Jul–Sep)

Common Freelancer Tax Questions

Mga madalas itanong tungkol sa freelancer tax.

Kailangan ko ba magbayad ng tax as freelancer?

Oo. Kung kumikita ka as freelancer or self-employed, required kang mag-register sa BIR at magbayad ng tax. Hindi nagbabago ito kahit international ang clients mo (Upwork, Fiverr, etc.). Ang di pag-register ay may penalty at surcharge.

Paano mag-register sa BIR as freelancer?

Kailangan mo ng BIR Form 1901 (registration for self-employed), valid ID, at TIN. Pumunta sa Revenue District Office (RDO) na may jurisdiction sa business address mo. After registration, kukuha ka ng books of accounts at Authority to Print (ATP) para sa official receipts.

Ano ang 8% flat tax option?

Ang 8% flat tax ay isang simplified option para sa self-employed at professionals na ang gross sales/receipts ay hindi lalampas sa ₱3,000,000 per year. Sa halip na graduated rates + 3% percentage tax, 8% lang ang babayaran mo sa income above ₱250,000. Mas simple ang computation at filing.

Ano ang OSD (Optional Standard Deduction)?

Ang OSD ay 40% automatic deduction sa gross sales/receipts mo (per Sec 34(L), Tax Code). Hindi mo na kailangan mag-track ng actual expenses — 40% agad ang bawas. Useful ito kung maliit ang actual business expenses mo o ayaw mong mag-keep ng receipts. Available lang ito under graduated rates.

Anong BIR forms ang kailangan ko i-file?

Depende sa tax option mo: Kung 8% flat tax, i-file ang 1701Q quarterly. Kung graduated rates, i-file ang 1701Q (income tax) at 2551Q (3% percentage tax) every quarter. Annual return (1701 or 1701A) ang i-file before April 15 of the following year.

Ano mangyayari pag late ako mag-file?

May 25% surcharge plus 20% interest per year sa unpaid tax. May compromise penalty rin na ₱1,000–₱25,000 depende sa violation. Mas mahal pa sa tax mismo ang penalties kaya better on time palagi.

Pwede ba mag-switch from 8% to graduated?

Pwede, pero sa start ng next taxable year lang. Ang election ng 8% ay indicated sa first quarterly return (1701Q) mo for the year. Once na-elect, applicable na for the whole year. Pwede kang mag-switch next year.

Kailangan ko ba ng accountant?

For basic freelancers, kayang-kaya mag-DIY. Pero kung complex ang income sources mo o gusto mo ng peace of mind, consider a tax professional. Ang Taxumo ay isang platform na nag-automate ng filing for freelancers starting at ₱499/year — good option kung ayaw mo mag-DIY.

Ano ang difference ng gross sales/receipts vs. gross income?

Gross sales/receipts ay ang total revenue mo — lahat ng binayad ng clients mo. Gross income naman ay gross sales minus cost of sales (hal. cost ng materials, inventory). Para sa freelancers at professionals na nagbibigay ng services (walang binebentang products), pareho lang ang gross sales at gross income. Ang calculator na ito ay gumagamit ng gross sales/receipts bilang tax base, na siyang tamang basis per Tax Code.

Paano kino-compute ang 3% Percentage Tax (Sec 116)?

Ang 3% Percentage Tax (BIR Form 2551Q) ay bina-base sa gross quarterly sales/receipts mo, hindi sa gross income o taxable income (Sec 116, Tax Code). Applicable ito kung graduated rates ang pinili mo at ang annual gross sales mo ay ₱3M or below. Kung pinili mo ang 8% flat tax option, hindi mo na kailangan magbayad ng 3% PT — kasama na ito sa 8%.

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