Tax calculators

Income tax calculator Philippines: calculate your annual tax due

Philippines Income Tax Calculator
Estimate annual tax due using 2023+ graduated rates, 8% option rules, and optional withholding.
Payroll withholding (optional)
Results
Taxable income (annual)600.000,00 PHP
Income tax due (annual)62.500,00 PHP
Net income after tax537.500,00 PHP
Rounded to 2 decimals. Actual employer/BIR computations may differ due to payroll timing and components.

Examples

Employee (graduated rates)
Taxable income ₱900,000 → tax ₱127,500.
Self-employed (8% option)
Gross receipts ₱1,200,000 → tax ₱76,000.
This calculator estimates Philippine individual income tax for the most common cases: employees, self-employed/professionals, mixed income earners, and non-resident aliens not engaged in business. You only need your annual taxable income (or gross + simple adjustments), and a few toggles like 8% option eligibility. Verified against the 2023-onwards graduated table (effective Jan 1, 2023) and updated rules as of 29 Jan 2026.

FAQs

Do I use gross income or taxable income?

Use taxable income for the graduated table. If you don’t know it, estimate gross minus known non-taxable items.

When does the 0% bracket apply?

If annual taxable income is ₱250,000 or below, tax due is 0 under the 2023-onwards schedule.

Can I use the 8% option if I’m VAT-registered?

No. The 8% option is not available to VAT-registered taxpayers.

What’s the ₱3,000,000 threshold?

It’s the VAT threshold referenced in 8% option rules; exceeding it shifts you to graduated rates.

If I’m mixed income, do I subtract ₱250,000 from business gross for the 8% option?

No. The ₱250,000 reduction does not apply to the business base for mixed income earners.

Why does my computed tax differ from my employer’s withholding?

Withholding is per pay period and adjusted cumulatively at year-end.

Does this include tax on dividends, interest, or capital gains?

No. Those can be subject to final taxes or special rules; this calculator focuses on regular income.

I’m a non-resident alien not engaged in business—when do I pay 25%?

If you are NRANETB, the law imposes a 25% final tax on PH-source gross income.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for Philippines.

Sources

No single official source was found for this rate. Use manual rate mode and check current local rules.

More calculators in Philippines

Philippines VAT Calculator
Compute 12% VAT with inclusive/exclusive pricing, zero-rated/exempt options, and withholding/input VAT.