Percentage Tax CalculatorThe quarterly 3% for businesses that are not VAT registered

Enter your gross receipts for the quarter and get the 2551Q amount. No deductions, no brackets: percentage tax is a flat rate on gross, which is exactly why record keeping mistakes show up so fast.

Percentage tax is 3% of gross receipts, computed on everything you earned, not what remained after expenses. Expenses matter for income tax; they never reduce percentage tax.

Percentage tax, VAT, or 8%?

Cross the VAT threshold and this tax is replaced by 12% VAT. Elect the 8% option and it disappears into the single 8% rate. Staying put means 2551Q every quarter by the 25th.

Questions people actually search

Sino ang nagbabayad ng percentage tax?

Businesses and professionals who are not VAT registered and did not elect the 8% option generally pay the 3% percentage tax on gross receipts.

Kailan ang filing?

Form 2551Q is due on the 25th day after each quarter closes.

Does the 8% option remove this?

Yes. The 8% election is in lieu of both graduated income tax and this percentage tax.

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