Philippines tax calendar 2026: return and payment dates
In the Philippines the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both due by 15 April 2027 (tax year 2026).
For a private investor who is tax resident in the Philippines and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 15 April 2027Tax return due — for tax year 2026 (in 171 days).
- 15 April 2027Tax payment due — for tax year 2026 (in 171 days).
Return deadline, in full
Annual income tax return 'on or before the fifteenth (15th) day of April of each year covering income for the preceding taxable year' (Sec. 51(C)(1)). For the 15% CGT on shares not traded on an exchange: return within 30 days after each transaction plus a final consolidated return by 15 April (Sec. 51(C)(2)(a) as amended by CMEPA).Payment deadline, in full
Tax is paid when the annual return is filed (15 April); where tax due exceeds PHP 2,000 an individual may pay in two equal instalments (Sec. 56(A)(2)) — the current due date of the second instalment was not re-verified.
Where to file and pay
Returns and payments go through the tax authority. Its own website: Bureau of Internal Revenue — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in the Philippines runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for the Philippines is 15 April 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of the Philippines.
The next tax payment deadline on record for the Philippines is 15 April 2027 (tax year 2026). Returns and payments go through the tax authority: Bureau of Internal Revenue, www.bir.gov.ph. Allocaria files and pays nothing for you.
Who must file
Resident citizens must self-report foreign capital gains, foreign dividends and foreign interest in the annual return (no Philippine withholding by a foreign broker). Resident aliens: foreign-source income is outside scope.
Forms the tax authority names
- Annual income tax return — BIR Form 1700 (compensation earners, incl. non-business income) or 1701 (self-employed/mixed income); exact form for foreign capital gains not confirmed
- BIR Form 1707 (within 30 days of each sale) and 1707-A (annual consolidated, by 15 April) — only for the 15% final tax on shares NOT traded on a local or foreign stock exchange
Sources
Confidence in these sources: medium (secondary sources). Each line is a public page; open it to check the wording yourself.
- BIR — Revenue Regulations No. 21-2025 implementing CMEPA amendments to Sections 22, 24, 25, 27, 28, 32, 34, 38, 39 and 42 of the Tax Code
Official source · read 14 October 2026
- BIR — Revenue Regulations No. 20-2025 (stock transaction tax rate adjustment; STT on domestic shares traded through a foreign exchange)
Official source · read 14 October 2026
- Republic Act No. 12214 — Capital Markets Efficiency Promotion Act (full text, Lawphil)
Secondary source · read 14 October 2026
- National Internal Revenue Code of 1997 (RA 8424), Sections 38, 39, 51, 56 (Lawphil)
Secondary source · read 14 October 2026
- PwC Worldwide Tax Summaries — Philippines, Individual, Taxes on personal income
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries — Philippines, Individual, Income determination
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Philippines: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of the Philippines. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.