1701Q EstimatorQuarterly income tax on cumulative figures, either option

The 1701Q runs on year to date numbers. Choose your option, enter cumulative receipts and expenses, credit what earlier quarters paid, and get the estimate for the current filing.

Quarterly filings are cumulative: each 1701Q recomputes the year so far and pays only the difference. That design forgives estimation errors mid year and settles everything on the annual return.

Estimate only. Creditable withholding from 2307s, prior year credits, and other adjustments belong on the actual return. This tool assumes a purely self employed individual. A mixed income earner who elects 8% applies it to the full gross with no ₱250,000 reduction, because that amount is already used by the zero rate tier on compensation income (RR 8-2018).

Three quarters, three deadlines

May 15, August 15, and November 15, with the fourth quarter folding into the annual return in April. The deadline page keeps the details.

Questions people actually search

Bakit cumulative ang 1701Q?

Each quarter reports the year so far and credits what earlier quarters already paid, so errors self correct as the year runs.

Do 8% filers deduct expenses here?

No. The 8% option taxes gross receipts; expenses never enter it. The ₱250,000 reduction applies only to a purely self employed filer, not to a mixed income earner (RR 8-2018).

What if my result is negative?

Nothing is due for the quarter. Overpayment positions settle on the annual return.

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