Negosyo Kit
RENEWAL SEASON · 1 TO 20 JANUARY 2027

Renew na for 2027

Business permits and local business taxes are renewed in the first 20 days of January. Here is everything to prepare, city by city.

Your mayor's permit is valid for one year, and most cities renew it in January. The Local Government Code sets payment of local business taxes and fees within the first 20 days of January, so plan on 20 January 2027. Your city council can extend that for up to six months, but every extension is decided year by year.[2,1]

Why start in December

January is renewal season. Makati's charter promises a 50-minute permit process, except during the January renewal period. Use December to total your 2026 sales, check your DTI expiry date and open your city's online account. Start with the 2027 checklist.[3]

December also gives you time to fix problems: an expired DTI certificate, a lease that ended, or a missing sales record. Each of these is easier to sort out before the queues start than on 19 January.

What to bring

Last year's permit and receipt, proof of 2026 gross sales, a barangay clearance, your cedula and your fire safety certificate are the core. Cities add their own items, such as liability insurance or proof of CCTV installation, so check your city's list before you go. See requirements by city and online renewal to skip the queue.

Deadlines, penalties and the rest

Check your city on deadlines by city, which lists 2024 to 2026 extensions but never guesses 2027. If you miss it, read late renewal. Not sure which renewal is due? Compare DTI and mayor's permit renewal. Then see what changed for 2027 and BIR after renewal. Stopping instead? Go to closing instead.

Renewal in five lines

  • Total your 2026 sales in December
  • Get your barangay clearance and cedula early in January
  • Renew your FSIC and sanitary permit
  • File and pay by 20 January 2027 unless your city extends
  • Display the new permit

Questions people ask

When is the 2027 deadline?
20 January 2027 under the Local Government Code, unless your city council extends it.
Do I pay BIR ₱500 when I renew?
No. BIR stopped collecting the annual registration fee on 22 January 2024.
Does every city renew in January?
No. The law lets a city renew in January or on the permit's anniversary.

Sources

Checked 13 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.

  1. Republic Act No. 7160 (Local Government Code of 1991) · Congress of the Philippines (via Lawphil) · 10 October 1991
  2. Republic Act No. 11032 (Ease of Doing Business and Efficient Government Service Delivery Act of 2018) · Lawphil Project (Arellano Law Foundation) · 28 May 2018
  3. eBoss - Home · City Government of Makati
  4. Primary Registration - Frequently Asked Questions · Bureau of Internal Revenue

Renewal guides