2026 COMPLIANCE CALENDAR

2026 Events and Deadlines for Real Estate Brokers

Sharing an updated checklist of key events and compliance deadlines real estate brokers should keep in mind for 2026.

1. PRC License Renewal

Relevant for brokers whose licenses expire in 2026 (depends on your renewal cycle/birth month).

Reminder: settle CPD units early to avoid last-minute stress.

2. BIR Sworn Statement (Non-VAT Brokers)

Due: January 7, 2026

Applicable to non-VAT registered real estate brokers to continue availing of the lower withholding tax rate.

3. Professional Tax Payment

Due: January 31, 2026

Payable to your LGU (not PRC/BIR).

Often overlooked, but frequently required for PRC renewal and official transactions.

4. Ghost Month

Estimated dates: August 13 – September 10, 2026

Still relevant psychologically, especially for Chinese-Filipino buyers.

5. DHSUD Registration Renewal (for 2027)

Period: November–December 31, 2026

Required for brokers and practitioners engaged in subdivision and condominium sales.