1701Q Filing Deadlines for 2026 (and What Happens If You Miss One)

The 1701Q is the quarterly income tax return for self-employed individuals and small business owners. If you are on the 8% flat rate, you file it three times a year — the fourth quarter is folded into your annual return.

The 2026 deadlines

Quarter	Covers	Statutory date	File on or before
Q1	January – March	May 15, 2026 (Fri)	May 15, 2026
Q2	April – June	August 15, 2026 (Sat)	August 17, 2026 (Mon)
Q3	July – September	November 15, 2026 (Sun)	November 16, 2026 (Mon)
Annual (1701A)	Full year	April 15, 2027	April 15, 2027

The rule is always the 15th day of the second month following the close of the quarter. When the 15th lands on a weekend or a holiday, the deadline rolls to the next working day — that is why Q2 and Q3 2026 move to the following Monday. Around the April annual deadline, watch for Holy Week: a Maundy Thursday or Good Friday close to the 15th can shift it too, so treat that one as "on or before" and confirm with your RDO. RaketTax already shows you the adjusted date.

What a late filing actually costs

First, the good news. Because the 8% flat rate is only for people earning up to ₱3,000,000 a year, every freelancer and small business owner on it is a Micro Taxpayer under the Ease of Paying Taxes Act (RA 11976, implemented by RR 6-2024). Late penalties still apply, but the EOPT law reduced them sharply for micro and small taxpayers — the surcharge alone drops from 25% to 10%.

If you owed ₱0 — you were still under the ₱250,000 exemption — there is no surcharge and no interest. You're still charged a compromise penalty (a fixed amount by your gross receipts, from ₱1,000) and you still have to file the return to close the quarter.

If you owed tax, a late return is charged:

• A 10% surcharge on the tax due — the reduced micro/small rate; it is 25% for everyone else.
• Interest at 6% per year on the tax due, counted daily until you pay — half the standard 12%.
• A compromise penalty from the BIR's published schedule (Annex A of RMO 7-2015), by the tax due. It isn't reduced for micro taxpayers.

Worked example — a ₱10,000 tax due, filed and paid one month late:

Charge	Amount
10% surcharge	₱1,000
6% interest (one month)	~₱50
Compromise penalty (tax due ₱5,001–₱10,000)	₱3,000
On top of the ₱10,000 tax	~₱4,050

Under the pre-EOPT rates (25% and 12%), the surcharge and interest alone would have been about ₱2,600. The surcharge and interest above are the reduced micro-taxpayer rates as of 2026; the full compromise schedule is in Late ang 1701Q ko. For the full picture, including how to settle an open case, see the Knowledge Base.

How to not miss one

RaketTax shows a live countdown to your next deadline on the dashboard and sends a reminder as the date approaches, then hands you a pre-filled 1701Q. Freelancers and small business owners file it themselves through eBIRForms in a few minutes, or send it to the RaketTax VIP Concierge — you approve the return and a partner bookkeeper files it with the BIR for you.