Income Tax Calculator Philippines (BIR Tax Table 2026)

The first ₱250,000.00 of taxable income a year, which is ₱20,833.00 of taxable compensation a month (NIRC Sec. 24(A)(2)(a), schedule in force since January 1, 2023). Taxable compensation is gross pay minus your SSS or GSIS, PhilHealth and Pag-IBIG contributions, and 13th month pay and other benefits up to ₱90,000.00 a year are excluded too. For a private-sector employee that means no withholding tax on a basic pay of up to about ₱22,726.00 a month.

₱1,007.55 a month. SSS, PhilHealth and Pag-IBIG take ₱2,450.00, leaving ₱27,550.00 taxable; the BIR monthly table charges 15% of the excess over ₱20,833.00. Over a year with a 13th month of ₱30,000.00 (fully tax-free), the income tax comes to ₱12,090.00. On ₱50,000.00 a month it is ₱4,568.40 a month.

The TRAIN schedule that took effect on January 1, 2023 still applies: ₱250,000.00 and below: ₱0; Over ₱250,000.00 to ₱400,000.00: 15% of the excess over ₱250,000.00; Over ₱400,000.00 to ₱800,000.00: ₱22,500.00 + 20% of the excess over ₱400,000.00; Over ₱800,000.00 to ₱2,000,000.00: ₱102,500.00 + 25% of the excess over ₱800,000.00; Over ₱2,000,000.00 to ₱8,000,000.00: ₱402,500.00 + 30% of the excess over ₱2,000,000.00; Over ₱8,000,000.00: ₱2,202,500.00 + 35% of the excess over ₱8,000,000.00. RA 10963 set no later step, so employers keep withholding with BIR's revised table in Annex E of RR 11-2018.

Only the part above ₱90,000.00. The 13th month pay and other benefits — Christmas bonus, productivity incentives, other cash bonuses — are excluded from gross income up to ₱90,000.00 a year in total (NIRC Sec. 32(B)(7)(e) as amended by TRAIN). Your employer adds any excess to your taxable pay at year-end.

No tax on their statutory minimum wage, or on the holiday pay, overtime pay, night shift differential and hazard pay they receive (NIRC Sec. 24(A)(2) as amended by TRAIN). Other taxable pay such as commissions, and 13th month pay and bonuses above ₱90,000, is still taxable.

No. The employee share of GSIS, SSS, PhilHealth (Medicare) and Pag-IBIG contributions, and union dues, are excluded from gross income (NIRC Sec. 32(B)(7)(f)), so they are subtracted before the tax table is applied.

Each payday uses the semi-monthly table: nothing up to ₱10,417.00 of taxable pay, then 15% of the excess over ₱10,417.00, then ₱937.50 + 20% of the excess over ₱16,667.00, and so on (tables below). ₱15,000 of taxable pay per payday means ₱687.45 withheld each cutoff.

At the last payroll of the year your employer compares the income tax due on your whole year of taxable pay with the tax already withheld — the annualization. A bonus above ₱90,000 or a raise during the year can leave a shortfall, which is withheld in December; unpaid leave or too much withholding earlier in the year leads to a refund. The employer then issues BIR Form 2316, your certificate of compensation and tax withheld.

Not if all your income for the year was salary from one employer in the Philippines and the employer withheld the correct tax: under substituted filing (NIRC Sec. 51-A, added by TRAIN) your employer's certificate of withholding serves as your return. You file your own return if you had two or more employers in the year, or if you also earn from business or a profession — see the Freelancer Tax Calculator for that case.

₱313.80 kada buwan. Ibabawas muna ang SSS, PhilHealth at Pag-IBIG (₱2,075.00), kaya ₱22,925.00 ang taxable. 15% ng sobra sa ₱20,833.00 ang withholding tax. Walang tax ang 13th month hanggang ₱90,000.00.