Based on the current TRAIN Law schedule
This calculator uses the TRAIN Law income tax schedule that remains in force as of March 13, 2026. Annual taxable income up to PHP 250,000 remains tax-exempt.
| Taxable Income Bracket | Base Tax | Rate | Of excess over |
|---|---|---|---|
| Up to PHP 250,000 | PHP 0 | 0% | - |
| PHP 250,001 - PHP 400,000 | PHP 0 | 15% | PHP 250,000 |
| PHP 400,001 - PHP 800,000 | PHP 22,500 | 20% | PHP 400,000 |
| PHP 800,001 - PHP 2,000,000 | PHP 102,500 | 25% | PHP 800,000 |
| PHP 2,000,001 - PHP 8,000,000 | PHP 402,500 | 30% | PHP 2,000,000 |
| Over PHP 8,000,000 | PHP 2,202,500 | 35% | PHP 8,000,000 |
The Tax Reform for Acceleration and Inclusion (TRAIN) Law, or Republic Act No. 10963, changed the personal income tax structure in the Philippines. The current BIR compensation withholding schedules still use the 2023-onward TRAIN Law brackets as of March 13, 2026.