Philippines · Tax basics

Philippines: mileage, vehicle expenses and tax records

Confirm your filing method

How the local rules work

BIR income-tax guidance and forms distinguish self-employed filing situations. Choose the filing treatment that applies to your registration and income.

What to keep

Keep platform income, invoices, payment records and business trip details. Bring these to your accountant with your BIR registration information.

What the odometer message means

The app needs total vehicle distance, including personal driving, to estimate business use. Enter beginning and ending odometer readings for the same vehicle and reporting period. Missing total distance means the percentage is incomplete; it does not erase your recorded business trips.

Example · same vehicle, same period

Business distance12,000

Total distance15,000

Business use80%

80% business · 20% personal

12,000 ÷ 15,000 × 100 = 80%. Use miles or kilometres consistently. This is a usage ratio, not automatic permission to deduct 80% of every cost.

Avoid this mistake

This guide does not prescribe a per-kilometre deduction or claim that all car costs qualify. Confirm the allowable expense treatment for your chosen method.

Prepare your records in Free Mile Tracker

Select your country and the correct reporting period.
Review each trip and distinguish business from personal driving.
Add dated odometer readings and keep supporting expense documents.
Export your records and compare them with platform statements before filing.

A business-use percentage helps organize mixed-use records. Whether it can be used for a deduction depends on Philippines’s rules and your filing method.

Official guidance

BIR: source for this guide

Source checked October 8, 2026. Confirm the applicable tax year on the official site before filing.