What form do freelancers use to register with the BIR?

Self-employed individuals, including freelancers and professionals, register using BIR Form 1901 at the Revenue District Office that covers their address.

What is BIR Form 2303?

BIR Form 2303 is your Certificate of Registration. It confirms you are registered and lists the tax types you are responsible for filing.

Do I need to register if my clients are all foreign?

Income you earn as a self-employed person is generally subject to Philippine tax rules regardless of where your clients are based, so registration normally still applies. Ask AskOnward about your specific situation.

Do freelancers have to file taxes even with low income?

Once you are registered, you are generally expected to file the required returns on schedule, even for periods with little or no tax due. The specific returns and deadlines depend on your registered tax types.

How to Register as a Freelancer or Self-Employed with the BIR

Freelancing2 min readUpdated May 25, 2026

If you earn income on your own, as a freelancer, online seller, professional, or sole proprietor, the BIR expects you to register as self-employed. Here is what that involves, in plain terms.

Why freelancers need to register

Earning income outside of regular employment makes you a self-employed taxpayer in the eyes of the BIR. Registering lets you issue valid receipts or invoices to clients, file the right returns, and stay compliant as your income grows.

This applies whether you work through local clients, foreign clients, or online platforms.

The core steps

Registration generally follows this shape:

Register as self-employed using BIR Form 1901 with the Revenue District Office (RDO) that covers your business or home-based address.
Receive your Certificate of Registration, known as BIR Form 2303, which lists the taxes you are responsible for.
Register your books of accounts, where you record income and expenses.
Arrange to issue BIR-registered receipts or invoices to your clients.

The exact documents and the precise order can vary by RDO and can change with new reforms, so confirm the current checklist before you go.

Your tax options as a freelancer

Self-employed individuals generally choose how their income tax is computed. A common choice is between the graduated income tax rates combined with a separate business tax, and a single flat-rate option available to those who qualify and stay under the VAT threshold.

Which option saves you money depends on your income and expenses. This is exactly the kind of question worth asking AskOnward, or a tax professional, before you commit.

Staying compliant after registration

Once registered, you file returns on a schedule (some monthly or quarterly, plus an annual return) even in periods where you owe little or nothing. Keeping your books current and issuing proper receipts as you go makes filing far easier.

For the current forms, deadlines, and the latest rules after recent tax reforms, ask AskOnward for an answer grounded in the official BIR rules.

Have a specific question?

Ask AskOnward and get an answer grounded in the official BIR rules, with the current forms, fees, and steps for your situation.

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Frequently asked questions

What form do freelancers use to register with the BIR?: Self-employed individuals, including freelancers and professionals, register using BIR Form 1901 at the Revenue District Office that covers their address.
What is BIR Form 2303?: BIR Form 2303 is your Certificate of Registration. It confirms you are registered and lists the tax types you are responsible for filing.
Do I need to register if my clients are all foreign?: Income you earn as a self-employed person is generally subject to Philippine tax rules regardless of where your clients are based, so registration normally still applies. Ask AskOnward about your specific situation.
Do freelancers have to file taxes even with low income?: Once you are registered, you are generally expected to file the required returns on schedule, even for periods with little or no tax due. The specific returns and deadlines depend on your registered tax types.

Related guides

This guide is for general information and is not affiliated with the government. For official forms and the latest rules, see the Bureau of Internal Revenue at bir.gov.ph.