🧾 Percentage Tax Calculator (3%)
Para sa mga freelancer at small business na hindi VAT-registered. Kapag below ka sa VAT threshold, ang simple na 3% tax sa gross receipts ay bahagi na ng BIR life. Here's the math.
Your quarterly income
Total client payments for the 3-month period, before any expenses.
What you owe BIR
Lalabas ang sagot dito. 👆
Percentage tax basics (FAQ)
Sino ang dapat magbayad nito?
Self-employed professionals and businesses whose gross annual sales stay below the VAT threshold and who chose NOT to register under the 8% option. If you picked 8% flat, you skip this tax entirely, which is why our Freelancer Tax calculator compares both.
Kailan ang deadline?
Every quarter, on or before the 25th of the month following the close of the quarter. So April 25, July 25, October 25, and January 25. Mark your calendar or automate a monthly set-aside so it never surprises you.
Ano ang form?
BIR Form 2551Q for quarterly percentage tax filing. Your accountant handles this, or you can file through EFPS if you're comfortable with it.
Bakit 3% ulit — akala ko 1%?
The CREATE Act temporarily cut the rate to 1% from July 2020 to June 2023 (pandemic relief). It reverted to the standard 3% on July 1, 2023, and the EOPT Act made that standing. Kung may nakita kang "1%" guide online, luma na 'yon.