Philippines tax guide
Planning reference for Philippines using PHP salary values.
This is not an official government calculation. Confirm final details with Philippines Bureau of Internal Revenue or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Standard private-sector employee with one job and monthly basic pay. Government employees, minimum-wage exemptions, bonuses, benefits, and special contribution categories are excluded.
Reference details
| Currency | PHP |
|---|---|
| National tax label | Income Tax |
| Personal allowance | 250,000 PHP |
| Employee contributions | Standard employee estimate: SSS 5% up to PHP 35,000 monthly salary credit, PhilHealth employee share 2.5% of basic pay, and Pag-IBIG employee contribution up to PHP 5,000 monthly compensation. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 15.0% | Up to 400,000 PHP |
| 2 | 20.0% | Up to 800,000 PHP |
| 3 | 25.0% | Up to 2,000,000 PHP |
| 4 | 30.0% | Up to 8,000,000 PHP |
| 5 | 35.0% | Top bracket and above |
Official source
Philippines Bureau of Internal Revenue: https://www.bir.gov.ph/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.