BIR Form 2551Q
Non-VAT registered businesses in the Philippines, such as freelancers, professionals, and sole proprietors are required to file quarterly percentage tax. With Taxumo, you can quickly prepare, file, and pay BIR Form 2551Q online.
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About Form 2551Q
Full Name | Quarterly Percentage Tax Return |
Issued by | Bureau of Internal Revenue (BIR) |
Current Version | January 2018 (ENCS) |
Who must File | Non-VAT registered freelancer, professional, or sole proprietor, a business earning ₱3 million or less annually, not availing of the 8% flat income tax rate, and engaged in the sale of goods or services subject to percentage tax. This includes individuals and businesses classified under the graduated income tax rate who are required to pay quarterly percentage tax based on their gross income. |
VAT Threshold | There is no threshold for withholding; the 12% VAT is generally withheld on the full gross payment for taxable transactions. |
Filing Channel | eFPS, eBIRForms, or online tax software providers (TSPs) like Taxumo. |
Deadlines
*Dates above are the Bureau of Internal Revenue’s (BIR) official deadlines. Taxumo sets its deadlines 2-3 days prior to ensure your filings are processed and submitted on time.
Frequently Asked Questions
Log in to your Taxumo account.
Go to the Tax Dues section.
Enter your income for the quarter.
Review the auto-computed tax.
Click “File Now” and pay online.
You’re done!
As of July 1, 2023, the Percentage Tax rate reverted to 3% of gross sales or receipts. The temporary 1% rate introduced by the CREATE Law expired on June 30, 2023.
Note: Different rates may apply to specific industries, such as domestic carriers (3%) or franchise grantees of gas and water utilities (2%).
No. If you are a self-employed individual or professional who opted for the 8% Flat Income Tax Rate, you are exempt from filing and paying the 3% Percentage Tax (Form 2551Q). Your tax obligation is consolidated into your Quarterly Income Tax Return (Form 1701Q).
Use Taxumo today!
Automate your tax filing with Taxumo. Easily calculate your taxes, generate BIR forms and e-invoices, and track your cash flow in real-time. Pay your dues via e-wallet, card, or installments—anytime, anywhere, on any device.