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?
| Quarter | Period Covered | Deadline |
|---|---|---|
| Q1 | January 1 – March 31 | May 15 of the same year |
| Q2 | April 1 – June 30 | August 15 |
| Q3 | July 1 – September 30 | November 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?
| Form | Purpose | Who Files |
|---|---|---|
| 1701Q | Quarterly Income Tax return | Professionals, freelancers, businesses |
| 2551Q / 2550Q | Quarterly 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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