January 2026 Tax Calendar: BIR Filing and Payment Deadlines in the Philippines
Welcome to January 2026, traditionally the busiest month in the Philippines for tax compliance. As we close out 2025 and transition into a new fiscal year, completing your BIR government filings on time isn’t just good practice — it helps you avoid fines, penalties, and operational headaches. Below is your January 2026 BIR tax calendar summary with all the essential deadlines and compliance reminders you need to put on your calendar.
January 2026 – BIR Filing & Payment Deadlines
Key Deadlines You Shouldn’t Miss
| Date | Tax Filing | Who Should File |
|---|---|---|
| Jan 25 | Quarterly VAT Return (2550Q) | VAT taxpayers |
| Jan 25 | Quarterly Percentage Tax (2551Q) | Non-VAT taxpayers |
| Jan 25 | Summary List of Sales | All filers |
| Jan 29 | Quarterly Income Tax Return (1702Q) | Corporations & partnerships |
| Jan 30 | Inventory lists & computerized books | All registered taxpayers |
| Jan 31 | Issue Form 2316 to employees | Employers |
| Jan 31 | Annual withholding returns (1604-C & 1604-F) | Withholding agents |
| Jan 31 | Quarterly withholding tax returns | Applicable taxpayers |
Tips to Stay on Track with BIR Compliance
✔ Mark your calendar early – Spread your filings throughout the month to avoid last-minute stress.
✔ Prepare ahead of time – Gather books of accounts, inventory records, and employee tax certificates before the deadlines.
✔ Leverage digital tools – Use cloud accounting software to automate reminders and simplify compliance.
✔ Consult your tax advisor – Unsure which forms apply to you? Reach out to your CPA or tax consultant for guidance.
Why Staying Compliant Matters
Timely filing helps your business:
- Avoid fines and penalties
- Maintain accurate financial records
- Ensure smooth audits and reporting
Focus on growing your business instead of dealing with tax issues
Stay Ahead This January 2026 – Use this BIR tax calendar as your guide for all filing and payment deadlines.
