Philippines Income Tax Calculator 2026 (TRAIN)
Estimate the yearly tax on your Philippine-source income in pesos and see how much falls in each band.
| Band (PHP) | Rate | Your income in band | Tax |
|---|
Graduated income tax table (2023 onwards)
| Taxable income (PHP) | Tax |
|---|---|
| Up to 250,000 | 0% |
| 250,000 to 400,000 | 15% of the excess over 250,000 |
| 400,000 to 800,000 | 22,500 + 20% of the excess over 400,000 |
| 800,000 to 2,000,000 | 102,500 + 25% of the excess over 800,000 |
| 2,000,000 to 8,000,000 | 402,500 + 30% of the excess over 2,000,000 |
| Over 8,000,000 | 2,202,500 + 35% of the excess over 8,000,000 |
From RA 10963 (TRAIN) and Revenue Regulations 8-2018. This is an estimate of yearly income tax before credits and amounts already withheld, not tax advice. It leaves out the optional standard deduction, tax treaties and the 3% percentage tax.
Selling a condo? Capital gains tax works differently; see the condo purchase cost calculator.
Frequently asked questions
What are the income tax rates in the Philippines for 2026?
The TRAIN law table that has applied since 1 January 2023: 0% on the first PHP 250,000 of taxable income, then 15%, 20%, 25% and 30%, and 35% on income over PHP 8,000,000. We found no later change to individual rates as of October 2026.
Do foreigners pay tax on income from abroad?
Resident aliens and non-resident aliens are taxed only on income from Philippine sources. A foreign pension, rent from a home abroad or salary for work done outside the Philippines is not taxed here. Pay for work you do while physically in the Philippines is generally Philippine-source income, even if a foreign employer pays it.
What is the 8% income tax option?
Self-employed people and professionals whose gross sales or receipts are PHP 3,000,000 or less, and who are not VAT-registered, can pay 8% of gross instead of the graduated rates and the 3% percentage tax. If you have only business income, the first PHP 250,000 is deducted. If you also have a salary, the 8% applies to the whole business gross and the salary uses the graduated table.
Is the 13th month pay taxable?
The 13th month pay and other benefits are exempt up to PHP 90,000 a year in total. Anything above is added to your taxable pay.
How are short-term visitors taxed?
A non-resident alien who is in the Philippines 180 days or less in the calendar year and not engaged in business pays a flat 25% on gross Philippine-source income, with no deductions and no 0% band.
Sources
- BIR - Revenue Regulations No. 8-2018 (PDF) (official)
- BIR - RR 8-2018 digest (official)
- Forvis Mazars PH - Regulatory update 2023 (table reproduction) (secondary source)
- ChanRobles - NIRC Title II (Sec. 23 sources of income) (secondary source)
Rules last checked: Fri, 16 October 2026. Rules change; if something here differs from the Bureau of Immigration, the BIR, the PRA or a Philippine embassy, trust the official source.