For a non-VAT sole proprietor, the main 2027 BIR dates are: 25 January (2551Q for Q4 2026), 15 April (annual 1701 for 2026), 25 April, 25 July and 25 October (2551Q), 15 May, 15 August and 15 November (1701Q), and 15 October (second installment of 2026 annual tax). Each date comes from BIR's stated rules.[1,2]
Outdated advice
Older tax calendars still list a January deadline to pay the ₱500 BIR Annual Registration Fee.
Now: BIR stopped collecting the Annual Registration Fee on 22 January 2024. There is no yearly BIR registration payment.[4]
How these dates are worked out
BIR does not need to publish a new calendar for these returns each year, because the rules are fixed. Form 2551Q is due within 25 days after the end of each taxable quarter. Form 1701Q is due on May 15, August 15 and November 15. The annual Form 1701 is due on or before April 15, and a second installment, if you chose to split a tax due of more than ₱2,000, is due on or before October 15.[1,2]
If a deadline falls on a weekend or holiday, BIR usually moves it; check BIR's announcements. In 2027, several dates land on weekends: 25 April and 25 July are Sundays, 15 May is a Saturday and 15 August is a Sunday. File a few days early and the question does not matter.
Which dates apply to you
If you are on the 8% option, skip the 2551Q dates. The 8% income tax replaces percentage tax, so you only file the 1701Q and annual 1701 dates. If you are on graduated rates and non-VAT, you file all of them. VAT-registered businesses have other returns not shown here.[2]
January is also when an existing taxpayer can elect 8% for the year by filing Form 1905 at the beginning of the taxable year. Otherwise the election is made on the first quarterly return.[3]
There is no annual BIR registration date. You register once, and the ₱500 Annual Registration Fee that used to be due in January stopped being collected on 22 January 2024.[4]
Example: one store's 2027
Example: a sari-sari store in Antipolo on graduated rates files 2551Q for October to December 2026 by 25 January 2027, the annual 1701 for 2026 by 15 April 2027, 2551Q for January to March by 25 April, 1701Q for the same quarter by 15 May, and so on, ending the year with 2551Q for July to September by 25 October and 1701Q by 15 November. Its 2551Q for October to December 2027 falls on 25 January 2028.[1,2]
Write all of these in one place: a wall calendar by the cash box, phone reminders a week before each date, or the compliance calendar tool.
Other 2027 dates outside BIR
Your mayor's permit renewal falls in January in most cities, with deadlines set by each city. If you have employees, SSS, PhilHealth and Pag-IBIG contributions are remitted every month on schedules each agency publishes. See the 2027 renewal checklist and hiring your first employee.
2027 BIR calendar for a non-VAT sole proprietor
| Date (2027) | Return | Covers | How the date is derived |
|---|---|---|---|
| 25 January (Mon) | 2551Q | Oct to Dec 2026 | 25 days after the quarter ends |
| 15 April (Thu) | 1701 annual | Calendar year 2026 | On or before April 15 |
| 25 April (Sun) | 2551Q | Jan to Mar 2027 | 25 days after the quarter ends |
| 15 May (Sat) | 1701Q | Jan to Mar 2027 | BIR's fixed May 15 date |
| 25 July (Sun) | 2551Q | Apr to Jun 2027 | 25 days after the quarter ends |
| 15 August (Sun) | 1701Q | Apr to Jun 2027 | BIR's fixed August 15 date |
| 15 October (Fri) | Second installment | 2026 annual tax, if split | On or before October 15 |
| 25 October (Mon) | 2551Q | Jul to Sep 2027 | 25 days after the quarter ends |
| 15 November (Mon) | 1701Q | Jul to Sep 2027 | BIR's fixed November 15 date |
Questions people ask
- When is the first BIR deadline of 2027?
- 25 January 2027, for the 2551Q covering October to December 2026, if you pay percentage tax.
- Is there a 2551Q if I chose 8%?
- No. The 8% income tax is in lieu of percentage tax, so you only file the income tax returns.
- What if the deadline is a Sunday?
- If a deadline falls on a weekend or holiday, BIR usually moves it; check BIR's announcements. Filing a few days early avoids the question.
- When is the 2027 annual return due?
- Income earned in 2027 is reported on the annual return due on or before 15 April 2028.
Set up your 2027 calendar
- Decide by January whether you will use 8% for 2027
- Add every date above to your phone with a 7-day reminder
- Cross out the 2551Q dates if you are on 8%
- Plan to file weekend-deadline returns on the Friday before
- Set aside tax money weekly so each date is funded
- Add your city's permit renewal deadline
Sources
Checked 13 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- Percentage Tax · Bureau of Internal Revenue
- Income Tax · Bureau of Internal Revenue
- Revenue Memorandum Order No. 23-2018 · Bureau of Internal Revenue · 21 May 2018
- Primary Registration · Bureau of Internal Revenue