DepEd Budget of Work (BOW) 2026–2027
DepEd Budget of Work (BOW) 2026 - 2027 Complete Guide, All Subjects, All Grade Levels FREE DOWNLOAD | Grades 1-6 | Junior High | Senior High |
📅 School Year 2026–2027📚 Kinder to Senior High School🇵🇭 Department of Education Philippines
Your complete, up-to-date guide to the DepEd Budget of Work for School Year 2026–2027 — aligned with the MATATAG K–10 Curriculum. Everything Filipino teachers need to know in one place.
Introduction
What Is the DepEd Budget of Work (BOW)?
The Budget of Work (BOW) is an official instructional planning tool issued by the Department of Education (DepEd) of the Philippines. It serves as a foundational reference document for Filipino teachers — particularly those handling multigrade classes — in organizing and delivering quality instruction throughout the school year.
At its core, the BOW is a structured document that organizes:
- Learning competencies and skills per subject and grade level
- Topics aligned to each skill and competency
- Teaching strategies, activities, and assessments
- Time allotment per quarter and per week
Think of the BOW as the master blueprint of what teachers are expected to teach, when to teach it, and how long to spend on each topic. It is arranged in columns for easy reference and notation, making it practical for daily and weekly lesson planning.
DOWNLOAD FOR FREE! All DepEd BOW files in this article are available for FREE download. |
Grade 1 Deped Budget of Work (BOW) Download here!
Grade 2 Deped Budget of Work (BOW) Download here!
Grade 3 Deped Budget of Work (BOW) Download here!
Grade 4 Deped Budget of Work (BOW) Download here!
Grade 5 Deped Budget of Work (BOW) Download here!
Grade 6 Deped Budget of Work (BOW) Download here!
Grade 7 Deped Budget of Work (BOW) Download here!
Grade 8 Deped Budget of Work (BOW) Download here!
Grade 9 Deped Budget of Work (BOW) Download here!
Grade 10 Deped Budget of Work (BOW) Download here!
Grade 11 Deped Budget of Work (BOW) Download here!
Grade 12 Deped Budget of Work (BOW) Download here!
BOW for School Year 2026–2027 Explained
School Year 2026–2027 is a landmark year in Philippine basic education. It marks the third phase of the phased rollout of the MATATAG K–10 Curriculum, which means a significant portion of grade levels will be transitioning from the old MELC-based framework to the updated MATATAG competencies.
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The MATATAG Curriculum & Its Connection to the BOW
The MATATAG Curriculum, officially launched on August 10, 2023, is DepEd’s recalibrated K–10 curriculum designed to address longstanding issues in Philippine basic education — including curriculum congestion, assessment overload, and misalignment between learning competencies and real-world needs.
The acronym MATATAG stands for the reform’s four pillars:
- Make the curriculum relevant to produce graduates who are prepared for the future
- Accelerate delivery of basic education facilities and services
- Take steps to promote the financial well-being of teachers and education workers
- Act to ensure learner safety and well-being, and teacher welfare
- Transform the education system by re-envisioning assessment, curriculum, and instruction
- Address the gaps in the basic education system
- Give education workers a stronger voice in reform
The BOW directly supports the MATATAG Curriculum by translating the updated Curriculum Guides into a practical, week-by-week planning document. Teachers use it to:
- Unpack and cluster competencies per quarter
- Apply 21st-century skills and brain-based learning theories
- Integrate inclusive and differentiated instruction principles
- Prepare lesson plans (DLLs and DLPs) aligned to the new CGs
MATATAG Curriculum Phased Implementation Schedule
The MATATAG Curriculum is being rolled out in phases across school years. Understanding this schedule is essential to knowing which BOW version applies to your grade level.
Grade Levels & Subject Areas Covered by the BOW
The DepEd Budget of Work covers all learning areas across all key stages of basic education. Here is a full breakdown of subject coverage:
| Key Stage | Grade Levels | Learning Areas / Subjects | BOW Framework (SY 2026–27) |
|---|---|---|---|
| Key Stage 1 | Kindergarten – Grade 3 | MTB-MLE, Filipino, English, Mathematics, Araling Panlipunan, EsP, MAPEH | K, Gr 1: MATATAG | Gr 2: MATATAG | Gr 3: MATATAG (NEW) |
| Key Stage 2 | Grades 4–6 | Filipino, English, Mathematics, Science, AP, EsP, MAPEH, EPP/TLE | Gr 4, 5: MATATAG | Gr 6: MATATAG (NEW) |
| Key Stage 3 | Grades 7–10 | Filipino, English, Mathematics, Science, AP, EsP, MAPEH, TLE/TVL | Gr 7, 8: MATATAG | Gr 9: MATATAG (NEW) | Gr 10: MELC |
| Key Stage 4 | Grades 11–12 (SHS) | Core, Applied, and Specialized Subjects (Academic, TVL, Sports, Arts & Design) | MELC-Based BOW (SHS order pending) |
| Multi-Grade | All Grades | All Learning Areas | Updated Multi-Grade BOW (available from DepEd) |
The subject areas covered include:
How Teachers Should Use the DepEd BOW
The BOW is not just a document to print and file — it is a living instructional tool. Here is how teachers should effectively use it:
Step 1: Identify Your Grade Level & Framework
First, determine whether your grade level is under the MATATAG Curriculum rollout for SY 2026–2027 (Grades 3, 6, 9) or still following the MELC-based BOW. Download the correct version for your grade and subject area.
Step 2: Orient Yourself with the Competencies
Study the learning competencies listed for each quarter. The BOW clusters competencies by week, allowing you to see at a glance what must be taught and in what order. Note which are “most essential” versus “enabling” competencies.
Step 3: Map the BOW to Your Daily Lesson Log (DLL)
The BOW feeds directly into your Daily Lesson Log (DLL) or Detailed Lesson Plan (DLP). Use the weekly competency targets, time allotments, and suggested activities in the BOW as the basis for writing your DLL objectives and instructional sequences.
Step 4: Contextualize for Your Learners
The BOW provides a framework, not a script. Teachers are encouraged to adapt activities and strategies to reflect their learners’ local context, learning needs, and available resources — especially for multigrade teachers who must differentiate across multiple levels simultaneously.
Step 5: Use BOW for Assessment Planning
The competencies in the BOW align directly with periodical test content and classroom-based assessment. Tracking BOW completion helps ensure that no essential learning competency is left uncovered before assessments.
Where to Download the DepEd BOW for SY 2026–2027
DepEd makes BOW files available through its official channels. MATATAG-aligned BOW documents are hosted on the official DepEd website, while earlier MELC-based versions remain accessible through official DepEd regional sites and trusted educator portals.
BOW files from DepEd are typically available in the following formats:
- PDF format — for printing and offline reference
- Google Drive shared folders — for easy cloud access and sharing among teachers
- DepEd official website — via the MATATAG Curriculum resources page at deped.gov.ph
For school-year specific BOWs, your Schools Division Office (SDO) and regional Curriculum and Learning Management Division (CLMD) are the primary distribution points. Check with your school head or district supervisor for locally-issued BOW documents.
Frequently Asked Questions About the DepEd BOW 2026–2027
Is the BOW mandatory for all DepEd teachers?
Yes. The Budget of Work is an official DepEd instructional document and is required as a reference for all public school teachers, particularly those handling multigrade classes. It informs the preparation of DLLs and DLPs and is an integral part of curriculum implementation.
What is the difference between the BOW and the Curriculum Guide (CG)?
The Curriculum Guide (CG) is the comprehensive official document containing all learning competencies, content standards, and performance standards for a subject across all grade levels. The BOW is a more practical, quarter-by-quarter planning tool derived from the CG that breaks competencies into weekly targets with time allotments — making it teacher-ready for daily instruction planning.
For SY 2026–2027, the MATATAG Curriculum (and its aligned BOW) is implemented for Grades 3, 6, and 9, in addition to the previously covered Kindergarten, Grades 1, 2, 4, 5, 7, and 8. Grade 10 and SHS remain under the MELC-based framework for now.
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