Income tax calculator Philippines

Enter what you earned in the year and see the income tax due under the graduated rates of the Tax Code.

Since 1 January 2023 the first ₱250,000 of taxable income is tax-free and the rates go from 15% to 35%.

How it's calculated

Your SSS, PhilHealth and Pag-IBIG contributions come off your gross compensation.
Your 13th month pay and other bonuses are tax-free up to ₱90,000 in total. Anything above that is added to your taxable income.
The tax is a fixed amount for your bracket plus a percentage of what you earn above the bracket's floor.

An example

With ₱600,000 of compensation and ₱29,400 of contributions, your taxable income is ₱570,600. The tax is ₱22,500 plus 20% of ₱170,600, so ₱56,620 for the year.

Frequently asked questions

What are the income tax brackets in the Philippines?

Up to ₱250,000 a year, 0%. Then 15% of the excess over ₱250,000, ₱22,500 plus 20% over ₱400,000, ₱102,500 plus 25% over ₱800,000, ₱402,500 plus 30% over ₱2,000,000, and ₱2,202,500 plus 35% over ₱8,000,000.

Is my 13th month pay taxed?

Only the part above ₱90,000. That ceiling covers your 13th month pay and other bonuses together.

Do married couples file together?

No. Each spouse computes income tax separately on their own taxable income. Income that cannot be traced to either of you is split equally.

Did the tax rates change in 2023?

Yes. The TRAIN law set a second, lower table from 1 January 2023. Pick a date in 2022 or earlier and the calculator uses the old table.

Key terms

TRAIN law: Republic Act No. 10963, the Tax Reform for Acceleration and Inclusion, which set the current income tax brackets.
Taxable income: Your compensation after non-taxable items such as mandatory contributions and tax-free bonuses.
Effective tax rate: Your income tax divided by everything you earned. It is always lower than your bracket rate.