Philippines
Sources and data for the Philippines
Every value the calculators use, with its effective dates and a link to the official source.
Graduated income tax rates for individuals (Sec. 24(A)(2)(a), Tax Code)
- Current value
Table with 6 brackets
₱0 / ₱250,000 0% ₱250,000 / ₱400,000 15% ₱400,000 / ₱800,000 20% 22,500.00 ₱800,000 / ₱2,000,000 25% 102,500.00 ₱2,000,000 / ₱8,000,000 30% 402,500.00 ₱8,000,000 + 35% 2,202,500.00 - From
- January 1, 2023
- Checked on
- October 16, 2026
Tax-exempt ceiling of 13th month pay and other benefits
- Current value
- ₱90,000
- From
- January 1, 2018
- Checked on
- October 16, 2026
Optional 8% income tax rate for self-employed and professionals
- Current value
- 8%
- From
- January 1, 2018
- Checked on
- October 16, 2026
Amount excluded from the 8% tax base (purely self-employed)
- Current value
- ₱250,000
- From
- January 1, 2018
- Checked on
- October 16, 2026
VAT threshold on gross sales or receipts
- Current value
- ₱3,000,000
- From
- January 1, 2018
- Checked on
- October 16, 2026
Value-added tax rate (Sec. 106, Tax Code)
- Current value
- 12%
- From
- January 1, 2018
- Checked on
- October 16, 2026
Estate tax rate on the net estate (Sec. 84)
- Current value
- 6%
- From
- January 1, 2018
- Checked on
- October 16, 2026
Standard deduction for the estate of a citizen or resident (Sec. 86)
- Current value
- ₱5,000,000
- From
- January 1, 2018
- Checked on
- October 16, 2026
Maximum deduction for the family home (Sec. 86)
- Current value
- ₱10,000,000
- From
- January 1, 2018
- Checked on
- October 16, 2026
Donor's tax rate (Sec. 99)
- Current value
- 6%
- From
- January 1, 2018
- Checked on
- October 16, 2026
Exempt gifts per calendar year (Sec. 99)
- Current value
- ₱250,000
- From
- January 1, 2018
- Checked on
- October 16, 2026
Percentage tax on non-VAT taxpayers (Sec. 116)
- Current value
- 3%
- From
- July 1, 2023
- Checked on
- October 16, 2026
SSS contribution rate, employee share
- Current value
- 5%
- From
- January 1, 2025
- Checked on
- October 16, 2026
SSS contribution rate, employer share
- Current value
- 10%
- From
- January 1, 2025
- Checked on
- October 16, 2026
SSS minimum monthly salary credit
- Current value
- ₱5,000
- From
- January 1, 2025
- Checked on
- October 16, 2026
SSS maximum monthly salary credit (Regular SS plus MPF)
- Current value
- ₱35,000
- From
- January 1, 2025
- Checked on
- October 16, 2026
SSS maximum salary credit for the Regular SS program (above it goes to MPF)
- Current value
- ₱20,000
- From
- January 1, 2025
- Checked on
- October 16, 2026
Employees' Compensation (EC) contribution paid by the employer
- Current value
- Salary credit below 15,000 ₱10
- Salary credit of 15,000 or more ₱30
- From
- January 1, 2025
- Checked on
- October 16, 2026
PhilHealth premium rate for direct contributors
- Current value
- 5%
- From
- January 1, 2025
- Checked on
- October 16, 2026
PhilHealth income floor
- Current value
- ₱10,000
- From
- January 1, 2024
- Checked on
- October 16, 2026
PhilHealth income ceiling
- Current value
- ₱100,000
- From
- January 1, 2024
- Checked on
- October 16, 2026
Share of the PhilHealth premium paid by the employee
- Current value
- 50%
- From
- January 1, 2018
- Checked on
- October 16, 2026
Pag-IBIG maximum fund salary
- Current value
- ₱10,000
- From
- February 1, 2024
- Checked on
- October 16, 2026
Pag-IBIG fund salary up to which the employee rate is 1%
- Current value
- ₱1,500
- From
- February 1, 2024
- Checked on
- October 16, 2026
Pag-IBIG monthly savings rates
- Current value
- Employee, fund salary of 1,500 or less 1%
- Employee, fund salary over 1,500 2%
- Employer 2%
- From
- February 1, 2024
- Checked on
- October 16, 2026
Days of salary per year of service in retirement pay (besides 1/12 of the 13th month pay)
- Current value
- 15 days
- From
- December 9, 1992
- Checked on
- October 16, 2026
Days of service incentive leave added to retirement pay per year of service
- Current value
- 5 days
- From
- December 9, 1992
- Checked on
- October 16, 2026
Minimum optional retirement age
- Current value
- 60 years
- From
- December 9, 1992
- Checked on
- October 16, 2026
Compulsory retirement age
- Current value
- 65 years
- From
- December 9, 1992
- Checked on
- October 16, 2026
Minimum years of service in the establishment
- Current value
- 5 years
- From
- December 9, 1992
- Checked on
- October 16, 2026
Retail, service and agricultural establishments with this many workers or fewer are exempt
- Current value
- 10
- From
- December 9, 1992
- Checked on
- October 16, 2026
Pay for the first 8 hours of work, as a percentage of the regular daily wage
- Current value
- Ordinary working day 100%
- Scheduled rest day 130%
- Special day 130%
- Special day that falls on your rest day 150%
- Regular holiday 200%
- Regular holiday that falls on your rest day 260%
- From
- May 27, 1989
- Checked on
- October 16, 2026
Overtime premium over the hourly rate of the day
- Current value
- Ordinary working day 25%
- Rest day or holiday 30%
- From
- December 16, 1975
- Checked on
- October 16, 2026
Night shift differential (10 pm to 6 am)
- Current value
- 10%
- From
- December 16, 1975
- Checked on
- October 16, 2026
Normal hours of work in a day
- Current value
- 8 hours
- From
- December 16, 1975
- Checked on
- October 16, 2026
Yearly service incentive leave with pay
- Current value
- 5 days
- From
- December 16, 1975
- Checked on
- October 16, 2026
Separation pay for authorized causes, in months of pay per year of service
- Current value
- Redundancy or labor-saving devices 1 month
- Retrenchment or closure not due to serious losses 0.5 months
- From
- August 21, 1981
- Source
- Supreme Court E-LibraryBatas Pambansa Blg. 130 (Article 284 of the Labor Code, now Article 298)
- Checked on
- October 16, 2026
Lowest daily minimum wage in the region (all sectors)
- Area
- National Capital Region (NCR)
- Current value
- ₱718
- From
- September 26, 2026
- Checked on
- October 16, 2026
- Area
- Cordillera Administrative Region (CAR)
- Current value
- ₱505
- From
- December 30, 2025
- Checked on
- October 16, 2026
- Area
- Region I (Ilocos Region)
- Current value
- ₱480
- From
- November 19, 2025
- Checked on
- October 16, 2026
- Area
- Region II (Cagayan Valley)
- Current value
- ₱500
- From
- November 5, 2025
- Checked on
- October 16, 2026
- Area
- Region III (Central Luzon)
- Current value
- ₱515
- From
- April 16, 2026
- Checked on
- October 16, 2026
- Area
- Region IV-A (CALABARZON)
- Current value
- ₱550
- From
- October 26, 2026
- Checked on
- October 16, 2026
- Area
- Region IV-B (MIMAROPA)
- Current value
- ₱455
- From
- January 1, 2026
- Checked on
- October 16, 2026
- Area
- Region V (Bicol Region)
- Current value
- ₱455
- From
- April 8, 2026
- Until
- November 30, 2026
- Checked on
- October 16, 2026
- Area
- Region VI (Western Visayas)
- Current value
- ₱520
- From
- November 19, 2025
- Checked on
- October 16, 2026
- Area
- Region VII (Central Visayas)
- Current value
- ₱542
- From
- October 14, 2026
- Checked on
- October 16, 2026
- Area
- Region VIII (Eastern Visayas)
- Current value
- ₱440
- From
- June 1, 2026
- Checked on
- October 16, 2026
- Area
- Region IX (Zamboanga Peninsula)
- Current value
- ₱451
- From
- June 1, 2026
- Checked on
- October 16, 2026
- Area
- Region X (Northern Mindanao)
- Current value
- ₱485
- From
- May 1, 2026
- Checked on
- October 16, 2026
- Area
- Region XI (Davao Region)
- Current value
- ₱525
- From
- September 1, 2026
- Checked on
- October 16, 2026
- Area
- Region XII (SOCCSKSARGEN)
- Current value
- ₱443
- From
- December 15, 2025
- Checked on
- October 16, 2026
- Area
- Region XIII (Caraga)
- Current value
- ₱475
- From
- May 1, 2026
- Checked on
- October 16, 2026
- Area
- BARMM
- Current value
- ₱401
- From
- August 6, 2026
- Until
- November 30, 2026
- Checked on
- October 16, 2026
Highest daily minimum wage in the region (all sectors)
- Area
- National Capital Region (NCR)
- Current value
- ₱755
- From
- September 26, 2026
- Checked on
- October 16, 2026
- Area
- Cordillera Administrative Region (CAR)
- Current value
- ₱505
- From
- December 30, 2025
- Checked on
- October 16, 2026
- Area
- Region I (Ilocos Region)
- Current value
- ₱505
- From
- November 19, 2025
- Checked on
- October 16, 2026
- Area
- Region II (Cagayan Valley)
- Current value
- ₱500
- From
- November 5, 2025
- Checked on
- October 16, 2026
- Area
- Region III (Central Luzon)
- Current value
- ₱600
- From
- April 16, 2026
- Checked on
- October 16, 2026
- Area
- Region IV-A (CALABARZON)
- Current value
- ₱645
- From
- October 26, 2026
- Checked on
- October 16, 2026
- Area
- Region IV-B (MIMAROPA)
- Current value
- ₱455
- From
- January 1, 2026
- Checked on
- October 16, 2026
- Area
- Region V (Bicol Region)
- Current value
- ₱455
- From
- April 8, 2026
- Until
- November 30, 2026
- Checked on
- October 16, 2026
- Area
- Region VI (Western Visayas)
- Current value
- ₱550
- From
- November 19, 2025
- Checked on
- October 16, 2026
- Area
- Region VII (Central Visayas)
- Current value
- ₱582
- From
- October 14, 2026
- Checked on
- October 16, 2026
- Area
- Region VIII (Eastern Visayas)
- Current value
- ₱470
- From
- June 1, 2026
- Checked on
- October 16, 2026
- Area
- Region IX (Zamboanga Peninsula)
- Current value
- ₱464
- From
- June 1, 2026
- Checked on
- October 16, 2026
- Area
- Region X (Northern Mindanao)
- Current value
- ₱500
- From
- May 1, 2026
- Checked on
- October 16, 2026
- Area
- Region XI (Davao Region)
- Current value
- ₱540
- From
- September 1, 2026
- Checked on
- October 16, 2026
- Area
- Region XII (SOCCSKSARGEN)
- Current value
- ₱460
- From
- December 15, 2025
- Checked on
- October 16, 2026
- Area
- Region XIII (Caraga)
- Current value
- ₱475
- From
- May 1, 2026
- Checked on
- October 16, 2026
- Area
- BARMM
- Current value
- ₱436
- From
- August 6, 2026
- Until
- November 30, 2026
- Checked on
- October 16, 2026
Lowest monthly minimum wage for domestic workers (kasambahay) in the region
- Area
- National Capital Region (NCR)
- Current value
- ₱7,800
- From
- February 7, 2026
- Checked on
- October 16, 2026
- Area
- Cordillera Administrative Region (CAR)
- Current value
- ₱6,600
- From
- December 30, 2025
- Checked on
- October 16, 2026
- Area
- Region I (Ilocos Region)
- Current value
- ₱6,700
- From
- November 19, 2025
- Checked on
- October 16, 2026
- Area
- Region II (Cagayan Valley)
- Current value
- ₱6,500
- From
- November 5, 2025
- Checked on
- October 16, 2026
- Area
- Region III (Central Luzon)
- Current value
- ₱6,500
- From
- October 30, 2025
- Checked on
- October 16, 2026
- Area
- Region IV-A (CALABARZON)
- Current value
- ₱7,500
- From
- October 26, 2026
- Checked on
- October 16, 2026
- Area
- Region IV-B (MIMAROPA)
- Current value
- ₱7,000
- From
- January 1, 2026
- Checked on
- October 16, 2026
- Area
- Region V (Bicol Region)
- Current value
- ₱6,000
- From
- April 5, 2025
- Checked on
- October 16, 2026
- Area
- Region VI (Western Visayas)
- Current value
- ₱6,500
- From
- November 19, 2025
- Checked on
- October 16, 2026
- Area
- Region VII (Central Visayas)
- Current value
- ₱7,500
- From
- October 14, 2026
- Checked on
- October 16, 2026
- Area
- Region VIII (Eastern Visayas)
- Current value
- ₱5,800
- From
- December 8, 2025
- Checked on
- October 16, 2026
- Area
- Region IX (Zamboanga Peninsula)
- Current value
- ₱5,500
- From
- May 20, 2026
- Checked on
- October 16, 2026
- Area
- Region X (Northern Mindanao)
- Current value
- ₱6,500
- From
- January 16, 2026
- Checked on
- October 16, 2026
- Area
- Region XI (Davao Region)
- Current value
- ₱6,500
- From
- March 13, 2026
- Checked on
- October 16, 2026
- Area
- Region XII (SOCCSKSARGEN)
- Current value
- ₱6,000
- From
- November 2, 2025
- Checked on
- October 16, 2026
- Area
- Region XIII (Caraga)
- Current value
- ₱6,500
- From
- January 3, 2026
- Checked on
- October 16, 2026
- Area
- BARMM
- Current value
- ₱5,500
- From
- January 8, 2026
- Checked on
- October 16, 2026
Highest monthly minimum wage for domestic workers (kasambahay) in the region
- Area
- National Capital Region (NCR)
- Current value
- ₱7,800
- From
- February 7, 2026
- Checked on
- October 16, 2026
- Area
- Cordillera Administrative Region (CAR)
- Current value
- ₱6,600
- From
- December 30, 2025
- Checked on
- October 16, 2026
- Area
- Region I (Ilocos Region)
- Current value
- ₱6,700
- From
- November 19, 2025
- Checked on
- October 16, 2026
- Area
- Region II (Cagayan Valley)
- Current value
- ₱6,500
- From
- November 5, 2025
- Checked on
- October 16, 2026
- Area
- Region III (Central Luzon)
- Current value
- ₱6,500
- From
- October 30, 2025
- Checked on
- October 16, 2026
- Area
- Region IV-A (CALABARZON)
- Current value
- ₱7,500
- From
- October 26, 2026
- Checked on
- October 16, 2026
- Area
- Region IV-B (MIMAROPA)
- Current value
- ₱7,000
- From
- January 1, 2026
- Checked on
- October 16, 2026
- Area
- Region V (Bicol Region)
- Current value
- ₱6,000
- From
- April 5, 2025
- Checked on
- October 16, 2026
- Area
- Region VI (Western Visayas)
- Current value
- ₱6,500
- From
- November 19, 2025
- Checked on
- October 16, 2026
- Area
- Region VII (Central Visayas)
- Current value
- ₱7,500
- From
- October 14, 2026
- Checked on
- October 16, 2026
- Area
- Region VIII (Eastern Visayas)
- Current value
- ₱6,400
- From
- December 8, 2025
- Checked on
- October 16, 2026
- Area
- Region IX (Zamboanga Peninsula)
- Current value
- ₱6,000
- From
- May 20, 2026
- Checked on
- October 16, 2026
- Area
- Region X (Northern Mindanao)
- Current value
- ₱6,500
- From
- January 16, 2026
- Checked on
- October 16, 2026
- Area
- Region XI (Davao Region)
- Current value
- ₱6,500
- From
- March 13, 2026
- Checked on
- October 16, 2026
- Area
- Region XII (SOCCSKSARGEN)
- Current value
- ₱6,000
- From
- November 2, 2025
- Checked on
- October 16, 2026
- Area
- Region XIII (Caraga)
- Current value
- ₱6,500
- From
- January 3, 2026
- Checked on
- October 16, 2026
- Area
- BARMM
- Current value
- ₱5,500
- From
- January 8, 2026
- Checked on
- October 16, 2026
Values that update automatically
Consumer Price Index for all income households, all items, Philippines (2018=100)
- Current value
- 138.6
- Latest figure
- October 1, 2026