Income tax calculator (Philippines)
Type your salary to see your withholding tax and take-home pay under the TRAIN law.
- Free, no sign-up
- Updated for 2025 rates
- Runs in your browser
Calculator
For employees on a fixed salary. SSS, PhilHealth and Pag-IBIG are deducted before tax.
At a glance
Key facts for 2025
- Tax-free
- First ₱250,000 a year
- Rates
- 15% to 35% on the excess
- Before tax
- SSS, PhilHealth, Pag-IBIG
- Bonuses
- Tax-free up to ₱90,000
3 easy steps
How to use it
Step 1
Choose monthly or annual, then type your basic salary.
Step 2
See SSS, PhilHealth and Pag-IBIG taken out first.
Step 3
Read your tax, your bracket and your take-home pay.
How income tax works under TRAIN
Since 2023, individual income tax in the Philippines follows this annual table. You only pay the higher rate on the part of your income above each bracket, not on all of it.
| Annual taxable income | Tax |
|---|---|
| ₱250,000 and below | 0% |
| ₱250,000 – ₱400,000 | 15% of the excess over ₱250,000 |
| ₱400,000 – ₱800,000 | ₱22,500 + 20% of the excess over ₱400,000 |
| ₱800,000 – ₱2,000,000 | ₱102,500 + 25% of the excess over ₱800,000 |
| ₱2,000,000 – ₱8,000,000 | ₱402,500 + 30% of the excess over ₱2,000,000 |
| Above ₱8,000,000 | ₱2,202,500 + 35% of the excess over ₱8,000,000 |
Example: ₱30,000 a month
SSS (₱1,500), PhilHealth (₱750) and Pag-IBIG (₱200) come off first, leaving ₱27,550 taxable a month, or ₱330,600 a year. The first ₱250,000 is tax-free; 15% of the remaining ₱80,600 is ₱12,090 a year, or about ₱1,007.50 a month. Take-home: about ₱26,542.50.
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Frequently asked questions
How much salary is tax-free in the Philippines?
Under the TRAIN law, the first ₱250,000 of taxable income a year is tax-free. That's about ₱20,833 a month after SSS, PhilHealth and Pag-IBIG are deducted.
Are SSS, PhilHealth and Pag-IBIG deducted before tax?
Yes. Your mandatory employee contributions are subtracted from your gross pay first; tax is computed on what's left.
Is my 13th month pay taxed?
Your 13th month pay and other bonuses are tax-free up to ₱90,000 in total per year. Only the amount above that is added to your taxable income.
Why is my payslip slightly different?
Employers use BIR's monthly withholding table and may include allowances, overtime or de minimis benefits. This tool annualizes a fixed monthly salary, which is a close estimate.
This calculator gives estimates for planning. It is not tax, legal or financial advice. Rates follow published government schedules; check with your employer, the BIR, SSS, PhilHealth or Pag-IBIG for your exact figures.
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