Free Philippine Tax Tool

BIR Penalty Calculator

Missed a BIR filing or payment deadline? Estimate possible surcharge and interest in less than two minutes.

Choose your return type and filing situation so the calculator can apply the appropriate supported treatment.

⚠️ This tool provides estimates only. Some BIR returns, information filings, assessments, special taxes, and unusual cases require a different computation.

Enter Your Details

Enter the basic tax still due before penalties.

Estimated Amount
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Enter your details to calculate.
Basic Tax
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Estimated Surcharge
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Estimated Interest
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Compromise Penalty
May Apply
Your estimated treatment will appear here.
Compromise penalty not included

Compromise penalties can vary according to the particular violation, return, amount involved, taxpayer classification, and applicable BIR schedule. The calculator therefore keeps this amount separate.

What This Calculator Can Estimate

This calculator is intended mainly for ordinary late tax returns where there is basic tax still due, including common income tax, percentage tax, VAT, and withholding tax situations.

Late original returns Estimates surcharge and interest using the selected taxpayer classification.
Timely original, later amended Removes the surcharge from the estimate when the original return was filed on time.
Days late Calculates the delay from the original statutory deadline to the expected payment date.
Estimated total Shows basic tax plus the surcharge and interest calculated by this tool.

Situations this calculator does not automatically estimate

Information returns or submissions without basic tax due, BIR assessments or notices, fraud or willful neglect cases, certain special taxes, and other unusual situations may involve penalties that cannot be reliably calculated from tax due and days late alone.

Who Can Use This Calculator?

👩‍💻 Freelancers
🛍️ Online Sellers
🏢 Sole Proprietors
💼 Small Businesses
🏭 Corporations
📊 Professionals

Frequently Asked Questions

Can I use this for any BIR return?

Not every BIR filing uses the same penalty computation. The calculator supports common tax returns with tax due, but it will stop instead of guessing when the selected situation requires a different type of computation.

What if I am filing an amended return?

If your original return was filed on or before its deadline, BIR guidance provides that surcharge should not be imposed merely because an amended return later results in additional tax due. Interest and an applicable compromise penalty may still need to be considered.

What are the EOPT taxpayer classifications?

Micro taxpayers generally have gross sales below ₱3 million. Small taxpayers have ₱3 million to below ₱20 million. Medium taxpayers have ₱20 million to below ₱1 billion. Large taxpayers have ₱1 billion or more.

Why isn’t compromise penalty included?

Compromise penalties depend on the particular violation and applicable BIR schedule. Automatically guessing one amount could materially overstate or understate the taxpayer’s actual liability.

Is this an official BIR calculator?

No. BIRTaxHelp.com is not the Bureau of Internal Revenue. This calculator is for educational and planning purposes only.

Need Help With a Late BIR Filing?

If your return or situation is not supported by the calculator, BIR Tax Help can review what was missed and help you understand the possible next steps.

Get Tax Help
Important Disclaimer: This calculator provides general estimates only. It does not constitute an official BIR computation, assessment, legal advice, or tax advice. Actual liabilities can vary according to the tax type, filing circumstances, taxpayer classification, applicable issuances, compromise penalties, assessments, amendments, fraud or willful neglect, and other facts. Confirm the final amount with the Bureau of Internal Revenue or a qualified tax professional when necessary.