BIR Form 1901 for Freelancers, Self-Employed, and Professionals

BIR Form 1901 is the registration form you use to officially register with the Bureau of Internal Revenue as a freelancer, self-employed individual, sole proprietor, or licensed professional. Filing this form gives you a TIN, a Certificate of Registration (COR), and the legal authority to issue official receipts to your clients.

Download BIR Form 1901

You must file BIR Form 1901 before you start earning from any business or professional activity. Filing after you have already started working puts you at risk of BIR penalties.

What is BIR Form 1901?

BIR Form 1901 is officially called the Application for Registration for Self-Employed and Mixed Income Individuals, Estates, and Trusts.

It registers you as a taxpayer with active business or professional income. Once your Form 1901 is processed, the BIR issues your Certificate of Registration (COR or BIR Form 2303), which lists all the taxes you are required to file and pay as a registered taxpayer.

Who is required to file BIR Form 1901 in the Philippines?

Any individual earning income outside of regular employment must register using Form 1901 before their first transaction.

Freelancers & VAs

Virtual assistants, graphic designers, writers, developers, and all digital freelancers earning income independently.

Licensed Professionals

Doctors, lawyers, engineers, CPAs, architects, and other PRC-licensed professionals in private practice.

Online Sellers

Shopee, Lazada, and social media sellers earning income from e-commerce as sole proprietors.

Mixed Income Earners

Employed individuals with side businesses or freelance work. Your employer handles employment tax; Form 1901 covers the rest.

BIR Form 1901 vs Other Registration Forms

Knowing the difference prevents you from submitting the wrong form and delaying your registration.

Taxpayer Type	Correct BIR Form
Freelancer, self-employed, professional	1901
New employee with no existing TIN	1902
Corporation, partnership, cooperative	1903
Student, unemployed, OFW needing TIN	1904
Updating existing BIR registration	1905

Documents Required for BIR Form 1901

Prepare all documents before visiting the RDO or submitting them via ORUS. Incomplete requirements result in on-the-spot rejection.

image for registion orus for freelancers

For All Applicants

Two copies of BIR Form 1901 (January 2024 version)
PSA Birth Certificate (photocopy)
Any valid government-issued ID showing your full name, address, and birthdate (original and photocopy)
Proof of address: barangay certificate, lease contract, or property title
PHP 30 Documentary Stamp Tax (DST) payment
Accomplished BIR Form 1906 (Application for Authority to Print official receipts)
Final and clear sample of your principal receipts or invoices from a BIR-accredited printer
Registered books of accounts (manual columnar books for new registrants)
Marriage Certificate (PSA copy, for married women whose ID still shows maiden name)

Additional Documents for Sole Proprietors

DTI Certificate of Business Name Registration (required if using a trade name)
Mayor’s Permit or Business Permit from your Local Government Unit, or proof of pending application if still being processed
Barangay Clearance

Additional Documents for Licensed Professionals

PRC ID (current and valid, original and photocopy)
Professional Tax Receipt (PTR) or Occupational Tax Receipt (OTR) from your Local Government Unit

Additional Documents for Mixed Income Earners

Certificate of Employment from your current employer
Latest Income Tax Return (if available)

Additional Documents for Estates and Trusts

PSA Death Certificate of the deceased (for estates)
Trust Agreement (for trusts)
Marriage Certificate of the deceased (if applicable)

How to Fill Out BIR Form 1901

Download the January 2024 (ENCS) version of BIR Form 1901 from bir.gov.ph before filling it out. Always use the latest version.

Download BIR Form 1901

General Filling Rules

Write all entries in capital or block letters
Mark checkboxes with an X, not a checkmark or circle
Write N/A in fields that do not apply to you
Prepare two copies of the completed form

Part I: Taxpayer Information

Field 1: PhilSys Number (PSN)
Write your PhilSys National ID number here if you have one. Leave blank if you do not have a PhilSys ID yet.

Field 3: BIR Registration Date
Leave this blank. The BIR officer fills this in.

Field 4: Taxpayer Type
Mark the box that matches your situation.

Self-Employed Individual: for freelancers and sole proprietors
Mixed Income Individual: for employees who also freelance
Estate: for estates with business activity
Trust: for trusts earning taxable income

Field 7: Taxpayer’s Name
Write your full legal name in this order: Last Name, First Name, Middle Name. Use exactly the name on your PSA Birth Certificate.

Field 8: Civil Status
Mark your correct civil status. This affects your personal exemption on your income tax return.

Field 10: Date of Birth
Write in MM/DD/YYYY format.

Field 11: Contact Number
Write your active mobile number. The BIR may contact you here for follow-up or text notifications.

Field 13: Local Address
Write your complete residential address, including barangay, city or municipality, and province. This determines your assigned RDO.

Field 20: Identification Details
Write the type, number, and validity dates of the valid ID you are submitting.

Part II: Business Information

Field 22: Line of Business
Write your primary business activity or professional service. Examples: Freelance Writer, Graphic Design Services, Medical Clinic, Software Development. Be specific.

Field 23: Business Name
Write your registered DTI trade name here if you have one. If you are using your own name and have no DTI registration, write your full name as the business name.

Field 24: Business Address
Write the complete address where you operate your business. For home-based freelancers, this is your residential address.

Part III: Tax Types

Mark all tax types that apply to your registration. Common tax types for freelancers and self-employed individuals include:

Income Tax: required for all registrants
Percentage Tax (BIR Form 2551Q): if your annual gross receipts are below PHP 3 million and you did not choose the 8% income tax rate
Value Added Tax (BIR Form 2550M and 2550Q): if your annual gross sales exceed PHP 3 million or you voluntarily register for VAT
Withholding Tax on Compensation: only if you have employees
Important: If you plan to choose the 8% flat income tax rate, mark only Income Tax as your tax type. You do not mark Percentage Tax because the 8% rate already replaces it.

Part IV: Books of Accounts

Indicate the type of books of accounts you will register.

Type	Description
Manual	Physical columnar books purchased from a bookstore
Loose-Leaf	Printed sheets bound in a folder, with BIR approval
Computerized	Accounting software requires a BIR permit

Most new freelancers and self-employed individuals start with manual books of accounts. This is the simplest option and requires no BIR permit.

Signature Section

Sign and date the bottom of the form. If a representative is submitting on your behalf, they must attach a notarized Special Power of Attorney (SPA) and sign as the authorized representative.

How to Submit BIR Form 1901

Choose between the BIR’s Online Registration and Update System (ORUS) or the traditional walk-in process at your RDO.

Online via ORUS

ORUS at orus.bir.gov.ph allows freelancers and self-employed individuals to complete their Form 1901 registration entirely online.

Go to orus.bir.gov.ph and click New Registration

Submit Via ORUS

Select Individual as your user type
Choose With Existing TIN if you already have a TIN, or Without TIN if this is your first registration
Create your ORUS account using an active email address and verify it
Log in and select Self-Employed or Mixed Income Individual
The system loads BIR Form 1901 for you to fill out online
Upload all required documents as clear PDF or image files
Pay the PHP 30 Documentary Stamp Tax via GCash, Maya, or online banking
Submit and wait for your Certificate of Registration (COR) via email

Note: After your COR is issued via ORUS, you still need to submit your books of accounts and Authority to Print (Form 1906) either through ORUS or at your RDO.

Walk-In at Your RDO

Walk-in submission is the traditional option and is still fully available in 2026.

Download and print two copies of BIR Form 1901 from bir.gov.ph
Accomplish BIR Form 1906 for your official receipts
Accomplish two copies of BIR Form 0605 for the Annual Registration Fee if applicable
Prepare all required supporting documents
Book an appointment at web-services.bir.gov.ph/eappointment to avoid long queues
Go to the RDO that covers your residential or business address
Submit all documents at the New Business Registrant Counter
Pay all required fees at the authorized bank inside or near the RDO
Receive your Certificate of Registration (COR or BIR Form 2303) on the same day or within a few days

What You Receive After Filing BIR Form 1901

After your Form 1901 is processed and approved, the BIR issues the following documents.

BIR Form 2303 (Certificate of Registration or COR): Lists your TIN, registered name, business address, tax types, and filing deadlines. Post this on a visible area of your workplace.
BIR Ask for Receipt Notice: A sign you are required to post at your place of business
Authority to Print (ATP): Permission to have official receipts printed (after Form 1906 is approved)
Registered Books of Accounts: Your manual, loose-leaf, or computerized books stamped by the BIR

Registration Fees for BIR Form 1901

Fee	Amount
Annual Registration Fee	Waived (free since RMC 14-2024)
Documentary Stamp Tax	PHP 30
BIR Form 0605 (if applicable)	Based on the tax due
Books of accounts (manual)	Cost of physical books from the bookstore
Official receipt printing (ATP)	Varies by BIR-accredited printer

Good news: The PHP 500 Annual Registration Fee has been permanently waived since January 22, 2024 under RMC 14-2024. You no longer pay this fee when registering for the first time or renewing every year.

What Taxes Do You File After Registering with Form 1901?

Once your registration is approved, you are required to file the following returns regularly.

Tax Return	Form
Annual Income Tax Return	1701 or 1701A
Quarterly Income Tax Return	1701Q
Quarterly Percentage Tax	2551Q
Monthly VAT (if VAT-registered)	2550M
Quarterly VAT	2550Q

Choosing Between 8% Income Tax Rate and a Graduated Rate

Every newly registered self-employed individual or professional must choose one of two income tax options when filing Form 1901.

8% Flat Income Tax Rate:

You pay 8% of your gross receipts or gross sales minus PHP 250,000
No need to file Percentage Tax (Form 2551Q)
Simpler computation with no need to track expenses
Available only if your gross receipts do not exceed PHP 3 million

Graduated Income Tax Rate:

Tax rates range from 0% to 35% based on your net taxable income
You can deduct actual business expenses (itemized deductions) or use the 40% Optional Standard Deduction (OSD)
More beneficial if your business has high legitimate expenses

Which should you choose? If you are just starting and your expenses are minimal, the 8% rate is simpler. If your business has significant deductible expenses exceeding 40% of gross receipts, the graduated rate with itemized deductions may result in lower taxes. Consult a CPA if unsure.

Common Mistakes When Filing BIR Form 1901

Avoid these errors to prevent delays or rejection at the RDO counter.wise+1

Using an outdated version of Form 1901 instead of the January 2024 ENCS version
Submitting at the wrong RDO, file at the RDO covering your actual business or residential address
Leaving the Line of Business field vague, write your specific service or product
Not bringing the original of your valid ID together with the photocopy
Forgetting to accomplish Form 1906 together with Form 1901, you need both on the same submission
Not registering books of accounts on the same day as your Form 1901 submission
Choosing the wrong tax type, particularly marking Percentage Tax when you plan to use the 8% income tax rate

Important Reminders

Keep these rules in mind before and after filing BIR Form 1901.

File Form 1901 before you start earning, not after. The BIR can penalize you for earning without registration.
Check if you already have a TIN before submitting. If you were previously employed or registered under EO 98, you already have a TIN. Use ORUS TIN Verification to check first.
Post your COR (Form 2303) in a visible area of your workplace or home office. BIR inspectors check for this during audits.
Keep your stamped receiving copy of Form 1901 permanently as proof of your registration date.
Update your registration immediately through Form 1905 if you change your address, business name, or RDO.

FAQs

BIR Form 1901 is the registration form used by freelancers, self-employed individuals, sole proprietors, and licensed professionals to register with the BIR, get a TIN, and receive a Certificate of Registration (COR). You must file it before you start earning business or professional income. Without it, you are not legally authorized to issue official receipts to clients.

Yes. Go to orus.bir.gov.ph, click New Registration, select Individual, choose your taxpayer type, fill out the online Form 1901, upload your required documents, and pay the PHP 30 Documentary Stamp Tax via GCash or Maya. Your Certificate of Registration is sent to your registered email after approval. This is the fastest method and requires no RDO visit.

The only required payment is the PHP 30 Documentary Stamp Tax. The PHP 500 Annual Registration Fee has been permanently waived since January 22, 2024 under RMC 14-2024. You will also spend on purchasing physical books of accounts from a bookstore and on printing official receipts through a BIR-accredited printer, but these are not BIR fees.

The 8% flat rate means you pay 8% of your gross receipts minus PHP 250,000, with no need to file Percentage Tax. The graduated rate uses tax brackets from 0% to 35% based on net taxable income and allows you to deduct business expenses. Choose the 8% rate if your expenses are minimal. Choose the graduated rate with itemized deductions if your business has significant legitimate expenses.

You only need a DTI Certificate of Business Name Registration if you are using a trade name or business name different from your own full legal name. If you are registering as a freelancer or professional using your personal name, a DTI Certificate is not required. Licensed professionals also do not need a DTI Certificate, but must bring their current PRC ID and Professional Tax Receipt.

After approval, the BIR issues your Certificate of Registration (BIR Form 2303) listing your TIN, tax types, and filing deadlines, an Ask for Receipt notice to post at your workplace, and an Authority to Print (ATP) for official receipts after your Form 1906 is approved. You must post your COR in a visible area of your workplace. BIR inspectors check for it during audits.

Conclusion

BIR Form 1901 is the starting point for every freelancer, self-employed individual, and professional who wants to operate legally in the Philippines. Filing it gives you a TIN, a Certificate of Registration, and the legal authority to issue official receipts.

The fastest way to file in 2026 is through ORUS at orus.bir.gov.ph, where you can complete your entire registration online, pay via GCash or Maya, and receive your COR via email. Prepare your valid ID, PSA Birth Certificate, proof of address, and a sample official receipt before you start. For any help, contact the BIR at (02) 8538-3200 or email contact_us@bir.gov.ph, Monday to Friday, 8:00 AM to 5:00 PM.