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BIR Form 1701Q: What It Is, Who Needs to File, and How to File It Online [Updated 2025]

What is BIR Form 1701Q?

BIR Form 1701Q is the Quarterly Income Tax Return filed by self-employed individuals, professionals, and mixed-income earners in the Philippines. It is used to declare income earned and taxes due for each quarter of the year.

You file 1701Q three times a year — after the end of each quarter — and then finalize your annual income tax with Form 1701 or 1701A at year-end.

What is the Deadline for Filing 1701Q?

QuarterPeriod CoveredDeadline
Q1January 1 – March 31May 15 of the same year
Q2April 1 – June 30August 15
Q3July 1 – September 30November 15

Note: If the deadline falls on a weekend or holiday, it moves to the next working day. In Taxumo, we recommend filing at least 2 days earlier to avoid cutoffs or penalties.

Who is Required to File BIR Form 1701Q?

You must file 1701Q if you are:

Self-employed individuals
– This includes freelancers, sole proprietors, online sellers, consultants, etc.

Professionals
– Doctors, lawyers, architects, accountants, etc., earning from professional practice.

Mixed-income earners
– You earn from both employment and self-employment/business.

Partners in a General Professional Partnership (GPP)
– Each partner must file 1701Q for their share of the net income from the partnership.

✅ Those who opted for either:
8% income tax rate option, or
Graduated income tax table using OSD or Itemized Deduction.

✅ Even if you earned zero income for the quarter
– A zero return is still mandatory to remain compliant.

How Much Tax Do I Pay using this form?

Your tax due depends on your chosen income tax rate option during registration:

Option 1: 8% Flat Rate (for non-VAT registered, earning <₱3M/year)

  • Tax = 8% of your gross income
  • Less ₱250,000 exemption for individuals with no employment income

Option 2: Graduated Tax Table

  • Based on your net income (after expenses or deductions)
  • Use either Itemized Deductions or Optional Standard Deduction (OSD)

You also have to compute for creditable withholding tax (Form 2307), if applicable, to reduce your tax due.

🧠 Confused? Taxumo automatically computes this for you based on your income and tax profile.

Who is Exempted from Filing 1701Q?

You’re exempt if:

  • You’re purely employed (your employer files your taxes for you)
  • You are a business and have a Barangay Micro Business Enterprise License (exempted from filing quarterly income tax; need to file Percentage tax and the Annual Income tax)

Otherwise, 1701Q must be filed—even if zero income.

Can I File BIR Form 1701Q Online?

Yes! You can file 1701Q online using Taxumo — a BIR-accredited tax software.

With Taxumo, you can:
✅ Compute your taxes automatically
✅ Generate the 1701Q form
✅ File directly to the BIR
✅ Pay online via bank, e-wallet, or over-the-counter
✅ Receive your BIR confirmation without lining up

It’s the easiest way to stay compliant — especially if you’re self-employed or a freelancer.

What’s the Difference Between 2551Q/2550Q and 1701Q?

FormPurposeWho Files
1701QQuarterly Income Tax returnProfessionals, freelancers, businesses
2551Q / 2550QQuarterly PERCENTAGE / VAT return (Value-Added Tax)Percentage Tax for Non-VAT / VAT for VAT-registered businesses

They cover different tax types — income vs sales taxes — and are not interchangeable.

⚠️ What Happens If I File Late?

If you miss the deadline for filing your 1701Q, the following penalties will apply:

🔸 1. Surcharge

➡️ 10% of the basic tax due
(Previously 25%; reduced under EOPT)

🔸 2. Interest

➡️ 6% per annum, computed on the unpaid tax amount
(Counted from the deadline until the date of full payment)

🔸 3. Compromise Penalty

➡️ 50% of the amount in the BIR’s compromise penalty table
(This depends on the tax amount and nature of the violation)
📄 You can view the updated compromise table here

Filing through Taxumo helps you avoid these penalties with:

  • Automatic deadline reminders
  • Real-time submission tracking
  • Built-in penalty computation if you’re late

Final Tips

✔️ Mark the quarterly deadlines (May 15, August 15, November 15)
✔️ File even if you had no income
✔️ Filing 1701Q early avoids rush and penalties
✔️ Let Taxumo do the heavy lifting — from form generation to payment

Ready to File 1701Q the Easy Way?

Whether you’re earning online, freelancing, or running a small business, Taxumo can help you file 1701Q in just a few clicks.

🟢 Sign up or log in to file now: https://www.taxumo.com

🟢 Need more guidance? Join our FREE online tutorial sessions on how to use Taxumo here:

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