# BIR Form 1701Q: Quarterly income tax return

> Three times a year you tell the BIR what you earned that quarter and pay income tax as you go.

Source: https://taxkaya.com/forms/1701q
Last checked: 2026-08-06

TAXKAYA is independent software, not affiliated with the Bureau of Internal Revenue. This document is general information, not tax advice.

## Why this exists, and why it covers you

Section 74 of the Tax Code requires individuals earning income that no employer withholds to declare and pay it quarterly. It is the self-employed version of what happens to employees invisibly: their tax is prepaid out of every payslip, yours is prepaid through three quarterly returns.

The design protects both sides. The government gets revenue through the year instead of one April spike, and you never face twelve months of tax as a single bill. The annual return then becomes a small true-up instead of a cliff.

## Who this is for

- All registered self-employed people and professionals, whether on 8% or graduated rates
- Mixed-income earners, employed plus freelance, for their business income

## When

- **Q1 (Jan to Mar)** File and pay by May 15.
- **Q2 (Apr to Jun)** File and pay by August 15.
- **Q3 (Jul to Sep)** File and pay by November 15.
- **Q4** There is no Q4 quarterly return. The annual return (1701 or 1701A) covers it, due April 15.

## How to do it

1. File through eBIRForms or eFPS. Since EOPT you can file and pay anywhere: any accredited bank, GCash, Maya, MyEG, or the BIR portals.
2. On the 8% option: gross receipts for the quarter, less the 250,000-peso annual allowance, times 8%.
3. On graduated rates: gross less deductions (the 40% Optional Standard Deduction or itemized expenses), then the 0 to 35% bracket table, cumulative across quarters.
4. Subtract creditable withholding tax from your 2307s. Keep the certificates.
5. Save the confirmation email and payment reference in Documents.

## What bites beginners

- Zero income for the quarter? File anyway, marked no payment. Penalties come from not filing, never from not earning.
- The quarters are cumulative. Each 1701Q carries year-to-date figures, not just the quarter's.
- Late filing costs a 25% surcharge plus 12% annual interest. Filing on time with no cash to pay is still far cheaper than not filing.

## Official form PDFs

- **BIR Form 1701Q** Quarterly Income Tax Return, January 2018 (ENCS): https://taxkaya.com/bir-forms/1701q.pdf

## Sources

- [NIRC Sec. 74 on quarterly declarations, consolidated text (NTRC)](https://ntrc.gov.ph/images/quicklinks/NIRC%20of%201997,%20as%20Amended%20by%20RA%2010963%20-%20updated.pdf)
- [Form 1701Q explained (Taxumo)](https://www.taxumo.com/blog/bir-form-1701q-what-it-is-who-needs-to-file-and-how-to-file-it-online-updated-2025/)
- [BIR deadline calendar 2026 (Taxify)](https://taxify.ph/bir-calendar/)

## Related guides

- [BIR Form 1701A: Annual income tax return, the short one](https://taxkaya.com/d/forms/1701a.md)
- [BIR Form 1701: Annual income tax return, the long one](https://taxkaya.com/d/forms/1701.md)
- [BIR Form 2551Q: Quarterly percentage tax](https://taxkaya.com/d/forms/2551q.md)
- [BIR Form 2307: Certificate of creditable tax withheld](https://taxkaya.com/d/forms/2307.md)