Philippines / Business registration / One Person Corporation

One Person Corporation

The One Person Corporation gives a single shareholder limited liability with a corporate personality. The government fee is the same formula as any corporation; what changes is the paperwork and the officer structure.

The SEC fee is identical to a regular corporation: one fifth of one percent of authorised capital with a ₱2,000 minimum, a 1% legal research fee, ₱1,010 by-laws and ₱100 name reservation. An OPC with ₱1,000,000 of authorised capital pays the same ₱3,130 as a multi-shareholder corporation.

What the government charges

Item	Amount
Filing fee, one fifth of 1% of authorised capital Minimum ₱2,000	0.2% of ACS
Legal research fee Minimum ₱10	1% of filing fee
By-laws and name reservation ₱1,010 by-laws plus ₱100 name	₱1,110

Same formula as a regular corporation. The savings of an OPC are in governance and time, not in the government fee.

Who needs this

A single stockholder who wants limited liability without a nominee structure.
A foreign investor whose activity allows the equity, with the same capital thresholds as a corporation.

Who does not

Practitioners of regulated professions, where the rules require a different vehicle.
Anyone who needs more than one shareholder now, since conversion later costs a separate filing.

How it is done

Decide the officer arrangementThe single stockholder is president, and a treasurer and corporate secretary must be appointed. A nominee director arrangement is not a workaround for nationality rules.
Reserve and fileName reservation, then the articles, the by-laws and the single stockholder's details through eSPARC.
Register with BIR₱30 documentary stamp tax. The ₱500 annual registration fee no longer exists.
Diary the GISThe OPC still files a General Information Sheet annually, within 30 days of the meeting.

Deadline and what happens if you miss it

BIR registration within 30 days of the SEC certificate, and the General Information Sheet within 30 days of the annual meeting. Missing the GIS is the most common avoidable penalty for a small corporation.

Why files get refused at the counter

Using a nominee stockholder to satisfy a nationality rule, which the SEC now scrutinises under the beneficial ownership rules.
An OPC with a corporate stockholder, which is not permitted.

Who does what

You

Decide the capital, the officers and the purpose clause.

LPP

Check the OPC is the right vehicle against the activity and the equity rule, before the filing rather than after.

Accredited partner

Files the incorporation and the post-incorporation books.

Have this filed without the guesswork

Send the file to us. We confirm the current fee with the agency, prepare the documents, and tell you in writing what is missing before anything is submitted.

Start this case See our fees

Sources

BOI, 2026 Cost of Doing Business: https://boi.gov.ph/wp-content/uploads/2026/03/2026-Cost-of-Doing-Business_11March2026.pdf
SEC registration calculator: https://appointment.sec.gov.ph/online-services/registration-calculator/

Last verified against the issuing agency on 2026-10-24. If an agency changes a fee or a deadline after that date, this page is out of date and we correct it before quoting.