How to use it
Enter your monthly salary and any taxable allowances. The tool takes off your SSS, PhilHealth and Pag-IBIG first, then applies the BIR withholding tax table to what is left. Tick the box if you earn the minimum wage.
The formula
Your taxable pay is your salary plus taxable allowances, minus your share of SSS, PhilHealth and Pag-IBIG. The monthly tax table then says:
| Taxable pay a month | Tax |
|---|---|
| ₱20,833 or less | ₱0 |
| Over ₱20,833 to ₱33,333 | 15% of the amount over ₱20,833 |
| Over ₱33,333 to ₱66,667 | ₱1,875 + 20% of the amount over ₱33,333 |
| Over ₱66,667 to ₱166,667 | ₱8,541.80 + 25% of the amount over ₱66,667 |
| Over ₱166,667 to ₱666,667 | ₱33,541.80 + 30% of the amount over ₱166,667 |
| Over ₱666,667 | ₱183,541.80 + 35% of the amount over ₱666,667 |
Example: ₱35,000 a month.
- SSS ₱1,750, PhilHealth ₱875, Pag-IBIG ₱200: ₱2,825 in all.
- Taxable pay: ₱35,000 − ₱2,825 = ₱32,175.
- Tax: 15% of (₱32,175 − ₱20,833) = ₱1,701.30 a month, or ₱850.65 each payday.
- That is ₱20,415.60 a year, about 4.9% of your pay.
Common questions
Is this the 2026 tax table?
Yes. It is the TRAIN law (RA 10963) table in force since 1 January 2023, set out in BIR Revenue Regulations 11-2018. There has been no change to individual rates since.
How much can I earn tax-free?
Up to ₱250,000 of taxable pay a year, which is ₱20,833 a month. Your 13th month pay and other bonuses are also tax-free up to ₱90,000 a year together.
I earn the minimum wage. Do I pay income tax?
No tax on your basic pay, holiday pay, overtime or night differential. Only other taxable allowances, if you get any, are taxed.
What are non-taxable allowances?
Small benefits the BIR calls de minimis, such as a rice subsidy, a uniform allowance and medical cash allowances up to set limits. Leave them out here; they are not taxed.
Why is my payslip different?
Payroll may use the semi-monthly table, count allowances differently, or adjust in December when your tax for the whole year is computed. The December adjustment can raise or lower your last payslips.
Last checked: 2026-09-26