Don’t Miss the April 15, 2025 Tax Deadline

PH Freelancers

Income Tax Filing Deadline is April 15, 2025: What Filipino Freelancers & Digital Nomads Need to Know

If you're a freelancer, remote worker, or digital nomad earning income in the Philippines, you’re required by law to file your Annual Income Tax Return (AITR) on or before April 15, 2025, as mandated by the Bureau of Internal Revenue (BIR).

Even if your income is from foreign clients or paid in USD, you’re not exempt from taxation if you’re a resident citizen of the Philippines.

Which Income Tax Form Should You Use?

BIR Form 1701A

Use this if you earn purely from business or practice of profession, and you opted for either:

  • 8% income tax rate (if gross receipts are under ₱3 million), or

  • Optional Standard Deduction (OSD) at 40% of gross receipts

BIR Form 1701

Use this if:

  • You have mixed income (employment + freelance)

  • You are using itemized deductions Your income situation is more complex.

How to Pay Your Income Tax

You can pay your taxes through:

  • Online payment platforms: GCash, Maya, Landbank Link.BizPortal

  • Over-the-counter: Authorized Agent Banks (AABs)

  • Revenue Collection Officers (RCOs): If your area has no AABs (maximum P20,000 for cash payments)

Payment Reference Number (PRN) or Form 0605 may be required for some channels.

Note: Keep proof of payment (e.g., e-mail payment confirmation, bank receipt, BIR-stamped form).

Who Needs to File?

You are required to file your AITR if you fall under any of the following:

  • Self-employed individuals, including freelancers, consultants, and online sellers

  • Professionals (graphic designers, writers, developers, coaches, etc.)

  • Digital nomads residing in the Philippines, earning locally or abroad

  • Anyone with business income, or mixed income (employment + freelance)

How to File Your Income Tax Return (ITR) in 2025?

You can file your ITR through the following official BIR channels:

1. eBIRForms Best for self-preparation and online submission Download via the BIR website Complete the form, validate, and submit online Print your confirmation and documents for safekeeping

2. eFPS (Electronic Filing and Payment System) Required for large taxpayers or those mandated by BIR Not typically used by freelancers unless registered as such

3. Authorized Tax Software Providers Platforms can simplify filing and automate submissions.

Note: Don’t forget to submit the required attachments to your Income Tax Return (ITR) via the BIR’s Electronic Audited Financial Statement (eAFS) system. (RMC 87-2024)

What Happens If You Miss the April 15 Deadline?

The BIR imposes the following penalties for late filing:

  • 25% surcharge on the tax due (National Internal Revenue Code (NIRC) Section 248)

  • 12% annual interest (on top of unpaid tax, National Internal Revenue Code (NIRC) Section 249)

  • Compromise penalty, depending on the amount owed (RMO No. 7-2015)

📌 Avoid last-minute rush and file early. Penalties can quickly add up and cause unnecessary financial stress.

Filing taxes as a freelancer can seem daunting, but compliance protects you from penalties and legitimizes your business. Mark April 15, 2025, on your calendar, and file early to avoid stress.

Need help? Consider booking your free consultation!