⚠️ Disclaimer: This calculator provides estimates based on the TRAIN Law (RA 10963). For your specific situation — especially if you have deductions, mixed income, or are VAT-registered — please consult a licensed CPA or tax professional.
📥 Your Income Details
₱
Most freelancers are non-VAT registered unless income exceeds ₱3,000,000/year.
Annual Gross Income
₱0
📊 Tax Regime Comparison
Option A
8% Flat Rate
8% of gross sales in excess of ₱250,000
₱0
Annual income tax
Taxable amount₱0
Tax rate8%
Effective rate0%
Take-home (annual)₱0
Monthly take-home₱0
Option B
Graduated + 3% OPT
Graduated income tax + 3% Percentage Tax
₱0
Total tax (income + OPT)
Graduated income tax₱0
3% OPT₱0
Effective rate0%
Take-home (annual)₱0
Monthly take-home₱0
📅 Quarterly Estimates
BIR requires quarterly payments. Here's your estimate per quarter (assuming equal income distribution):
| Quarter | Period | 8% Flat Tax (Q share) | Graduated + OPT (Q share) | Monthly Set-Aside (Best option) |
|---|
📋 TRAIN Law Income Tax Brackets (2023 onwards)
| Taxable Income | Tax on Excess | Fixed Amount |
|---|---|---|
| ₱0 – ₱250,000 | 0% | ₱0 |
| ₱250,001 – ₱400,000 | 15% | ₱0 |
| ₱400,001 – ₱800,000 | 20% | ₱22,500 |
| ₱800,001 – ₱2,000,000 | 25% | ₱102,500 |
| ₱2,000,001 – ₱8,000,000 | 30% | ₱402,500 |
| Over ₱8,000,000 | 35% | ₱2,202,500 |
📆 BIR Filing Calendar for Freelancers
Key deadlines you need to know as a self-employed individual:
Apr 15
Annual ITR Filing — BIR Form 1701 / 1701A
File and pay your annual income tax return for the previous year. This is your biggest filing deadline.
Jan 31
Annual Information Returns / Summary Lists
Submit BIR Forms 1604-E (creditable withholding) and 2316. Check with your RDO for your specific requirements.
Q1: Apr 30
Quarterly Percentage Tax — BIR Form 2551Q (Jan–Mar)
If non-VAT registered: file and pay 3% OPT. Also file 1701Q for quarterly income tax.
Q2: Jul 31
Quarterly Percentage Tax — BIR Form 2551Q (Apr–Jun)
Second quarter 3% OPT and 1701Q income tax payment.
Q3: Oct 31
Quarterly Percentage Tax — BIR Form 2551Q (Jul–Sep)
Third quarter 3% OPT and 1701Q income tax payment.
Q4: Jan 31
Q4 Percentage Tax — BIR Form 2551Q (Oct–Dec)
Fourth quarter 3% OPT. Annual ITR (1701A) covers Q4 income tax.
Monthly
eBIRForms Registration / OR Issuance
Issue official receipts for each payment received. Keep records for BIR audit.
💡 Pro tip: Set aside your tax amount every time you receive payment — don't wait until filing season. Use the estimates above to know exactly how much to save monthly.