You’re a freelancer in the Philippines — maybe you’re a content writer, graphic designer, virtual assistant, social media manager, or affiliate marketer. At some point, you’ve probably asked yourself:
“Kailangan ko ba talagang mag-register sa BIR kahit wala akong business permit o DTI?”
The short answer? Yes.
The Bureau of Internal Revenue (BIR) considers freelancers as self-employed individuals. Kahit wala kang business name or DTI registration, your income is still subject to taxes under Philippine law.
This BIR freelancer guide will walk you through everything you need — from BIR registration to filing your BIR freelancer tax like a pro. Good news: registering as a freelancer is actually easier than starting a full-blown business. You just need the right BIR Form 1901, the correct requirements, and a clear plan.
Table of Contents
Why Freelancers Should Register with the BIR
Bakit nga ba kailangan mag-register? Here are some solid reasons:
- Legal compliance – Avoid penalties and legal trouble in the future.
- Proof of income – Helpful for loans, visas, or credit card applications.
- Professional credibility – Some corporate or government clients won’t work with you without official receipts.
- Peace of mind – No more stress tuwing April about unfiled taxes.
Many freelancers skip BIR registration thinking it’s complicated or expensive. The truth? It’s straightforward, and the cost is much lower than the fines for non-compliance.
Which BIR Form Do Freelancers Need?
If you’re a freelancer without a DTI business name or business permit, you’ll need:
- BIR Form 1901 – For self-employed individuals, professionals, and mixed-income earners.
Don’t confuse it with:
- BIR Form 1902 – For employees
- BIR Form 1903 – For corporations and partnerships
- BIR Form 1905 – For updating or closing a registration
You can download BIR Form 1901 from the official BIR website under “Downloadable Forms.”
BIR Freelancer Registration Requirements
Registering as a BIR freelancer is simpler than for a corporation. You’ll need:
- Accomplished BIR Form 1901 (printed or digital)
- Valid government-issued ID (Passport, Driver’s License, UMID, PhilID, etc.)
- Proof of address (barangay clearance, utility bill, or lease contract)
- PSA-issued birth certificate
- Payment for registration fees:
- ₱500 Annual Registration Fee
- ₱30 Documentary Stamp Tax (DST)
💡 If you already have a TIN from a previous job, just bring your old TIN card. No need to get a new one.
💡 If you don’t have a TIN yet, the BIR will issue it during registration.
Where to Register: Your Assigned RDO
Your Revenue District Office (RDO) is based on your home or business address. This is where you’ll do your BIR registration and future filings.
You can find your RDO code in the BIR RDO directory.
If you move to a new city, you’ll need to transfer your RDO using BIR Form 1905.
How to Apply for BIR Registration as a Freelancer
You have two main options: walk-in or online registration.
Option 1 – Walk-in Application
- Prepare all the requirements.
- Visit your assigned RDO.
- Submit your documents to the New Registration counter.
- Pay your fees (₱500 + ₱30 DST) at the cashier or an authorized bank.
- Have your Books of Accounts stamped.
- Claim your Certificate of Registration (COR) and Authority to Print (ATP).
Option 2 – Online Registration via NewBizReg Portal
- Go to the BIR NewBizReg Portal.
- Fill in the form and upload scanned copies of your requirements.
- Wait for your RDO’s email confirmation.
- Pay the fees through an accredited bank or payment center.
- Follow the instructions to claim your COR.
💡 Pro tip: Online application is best if your RDO is strict with walk-ins or you live far from the office.
After Registration: What’s Next?
Once registered as a BIR freelancer, you’ll receive:
- Certificate of Registration (COR) – Your proof as a legitimate taxpayer.
- Books of Accounts – To record your income and expenses.
- Authority to Print (ATP) – Required if you want to issue official receipts.
BIR Freelancer Tax Obligations
BIR registration is just step one. You also need to regularly file your BIR freelancer tax:
- Quarterly Income Tax Return – BIR Form 1701Q
- Annual Income Tax Return – BIR Form 1701 or 1701A
- Quarterly Percentage Tax Return – BIR Form 2551Q (unless you opt for the 8% flat tax rate)
You can file online using eBIRForms or eFPS.
Common Questions About BIR Freelancers
Q: What if my income is still small?
You still need to register. If you earn nothing in a certain quarter, you just file a “no income” return.
Q: Do I have to issue receipts?
Not always, but some clients (especially corporate) require it.
Q: Can I register without a business name?
Yes, just register under your own name using BIR Form 1901.
Real-Life Example
Let’s say you’re a freelance video editor. A company offers you ₱25,000 for a project but asks for an official receipt. Without BIR registration, you can’t issue one — and you might lose the deal. If you’re registered, you simply print the receipt, log it in your books, and include it in your quarterly tax filing. Problem solved.
Shopee Affiliate Program and BIR Registration
If you’re earning through the Shopee Affiliate Program or similar online platforms, you may still need BIR registration. Some brands or partners require receipts, especially for bigger payouts. Plus, once your income grows, you’ll be required to pay your BIR freelancer tax anyway — so it’s better to start early.
Why It’s Worth the Effort
Registering as a BIR freelancer takes a little time and money, but it gives you:
- Better credibility with clients
- Access to loans and credit cards
- Hassle-free visa applications
- Long-term peace of mind
Think of it as an investment in your freelancing career.
✅ In summary:
Freelancers in the Philippines must register with the BIR using BIR Form 1901. Prepare your requirements, submit them to your RDO or via NewBizReg, pay the fees, and keep your COR safe. Once registered, file your BIR freelancer tax on time to avoid penalties and grow your career with confidence.
