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Business permit renewal 2027: the rules, the requirements and the deadline

Every January, every business in the Philippines renews its Mayor's permit and pays its local business tax. Here is what the law says, what cities usually ask for, and a checklist to work through, with each rule cited.

Checked on 31 October 2026. Each city's own announcement governs: confirm with your BPLO before you go.

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When do I renew my business permit for 2027?

By law, in the first 20 days of January: on or before 20 January 2027, unless your city or municipal council extends it or your LGU renews on the permit's anniversary. You renew with your city or municipality's business permits office, often online, after paying the business tax on last year's gross sales.

Usual deadline
20 January 2027 (the first 20 days of January)
Extensions
By the city or municipal council, for up to six months
Where
Your city or municipality's business permits office or one-stop shop
Tax base
Your gross sales or receipts for the preceding year
Also needed
Barangay clearance and a valid Fire Safety Inspection Certificate
Checked on
31 October 2026, against the statutes

Sources are cited in each section below. This guide is general information, not legal advice.

The deadline

When is the 2027 renewal due?

Local business taxes are due in the first 20 days of January, or in the first 20 days of each following quarter if you pay in instalments. The city or municipal council may extend the period for a justifiable reason, for up to six months, without surcharges or penalties.

Source: Local Government Code (RA 7160), Sections 165 and 167. Checked on 31 October 2026.

Business permits are valid for one year. Each city or municipality decides whether renewals happen in the first month of the year or on the permit's anniversary.

Source: Ease of Doing Business Act (RA 11032), Section 11(e). Checked on 31 October 2026.

Requirements

What cities usually ask for at renewal

One unified application form, online and on paper, covers the business permit and the building, sanitary, zoning and fire safety details. Cities and municipalities run a Business One-Stop Shop, and an electronic one, and an electronic permit carries the same authority as a signed paper copy.

Source: Ease of Doing Business Act (RA 11032), Section 11(a) to (c). Checked on 31 October 2026.

Beyond the form, most cities' renewal lists come down to the items below. Your LGU's own list governs: see the city guides for theirs.

  • The unified business permit application form
  • Last year's Mayor's permit, and last year's official receipt or tax assessment
  • Proof of last year's gross sales or receipts: ITR, VAT or percentage tax returns, financial statements, or a sworn declaration
  • Barangay business clearance (in many cities, handled inside the permit process)
  • A valid Fire Safety Inspection Certificate
  • If you rent: the lease contract, and sometimes the lessor's permit
  • If someone files for you: an authorization letter, SPA or secretary's certificate, with IDs
  • Line-specific clearances, such as market clearances for stallholders or regulator licences

Compiled from the official lists in our city guides: Quezon City, Taguig, Pasay, Batangas City, Imus, Tagaytay, Taytay.

Barangay clearance

Do I still need a barangay clearance?

A city or municipality can't issue a business permit until the barangay where the business is located has issued a clearance. Under the Ease of Doing Business Act, barangay clearances for business are applied for and issued at the city or municipality, so you don't always have to go to the barangay hall yourself.

Source: Local Government Code, Section 152(c); RA 11032, Section 11(f). Checked on 31 October 2026.

Fire safety

The Fire Safety Inspection Certificate (FSIC)

No business permit may be issued without a Fire Safety Inspection Certificate (FSIC) from the Bureau of Fire Protection. For a renewal, the BFP has 3 working days to act on your FSIC; if it doesn't, the business is treated as holding a temporary valid FSIC. The BFP inspects about a month before your FSIC expires, and a valid FSIC with no violations is renewed on its expiry date.

Source: Fire Code (RA 9514), Sections 5(g) and 7(a); RA 11032, Section 12; BFP FSIC renewal flowchart. Checked on 31 October 2026.

Source: BFP flowchart for the FSIC for renewal of business permit. Checked on 31 October 2026.

Gross sales

Declaring last year's gross sales

The business tax on a renewal is computed on your gross sales or receipts for the preceding calendar year, so every city asks you to declare them, usually with your ITR, VAT or percentage tax returns, financial statements, or a sworn declaration of gross sales.

Source: Local Government Code, Section 143. Checked on 31 October 2026.

Late renewal

What if I renew late?

Pay late and the city or municipality can add a surcharge and monthly interest on the unpaid tax, at the rates its revenue code sets within the caps in the Local Government Code, and interest can only run for a limited period. Your city's revenue code and its notice of assessment state the exact amounts.

Source: Local Government Code, Section 168. Checked on 31 October 2026.

Checklist

Your 2027 renewal checklist

  1. In December, check your city's announcements for the renewal schedule, any extension and the one-stop shop venue.
  2. Pull together last year's permit, official receipts and tax assessment.
  3. Prepare your gross sales figure for the year, with your ITR, VAT or percentage tax returns, or a sworn declaration.
  4. Check your FSIC's expiry date, and renew any insurance or regulator licence your city asks for.
  5. Renting? Get a current lease contract, and the lessor's permit if your city asks for it.
  6. File online or at the one-stop shop, pay the assessment, and keep the official receipt.
  7. Claim or download your permit.

Permit fees and January restocking at the same time?

Business taxes fall due in January, the same weeks many businesses restock for the first quarter. Datung offers business loans and credit lines to established businesses: apply in 2 short steps of about 5 minutes each with 1 valid ID and your last 3 months of bank statements.

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City guides

City guides for 2027

Each guide covers one LGU: its office and portal, its own requirements and deadline, and how to pay, from its official sources.

FAQ

Questions about renewing your permit

The deadline, late renewal, renewing online and the FSIC.

When is the deadline to renew a business permit for 2027?

Under the Local Government Code, local business taxes are due in the first 20 days of January, so the usual deadline is 20 January 2027. Your city or municipal council can extend it, for up to six months, and some LGUs set their own renewal period or renew on the permit's anniversary. Check your LGU's announcement.

What happens if I renew my business permit late?

The city or municipality can add a surcharge and monthly interest on the unpaid tax, at the rates in its revenue code and within the caps in Section 168 of the Local Government Code. Your notice of assessment shows the amounts.

Can I renew my business permit online?

In many places, yes. The Ease of Doing Business Act requires cities and municipalities to run an electronic one-stop shop, and an electronic permit has the same authority as a signed paper one. Our city guides link each LGU's official portal.

Do I need a new Fire Safety Inspection Certificate every year?

Every renewal needs a valid FSIC from the Bureau of Fire Protection. The BFP inspects about a month before yours expires, and a valid FSIC with no violations is renewed on its expiry date.

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