Philippines Income Tax Calculator
Your 2026 income tax, SSS, PhilHealth, Pag-IBIG and take-home pay per payday, month and year, with 13th month pay, overtime and the 8% option for freelancers.
Tax is taken each payday using the BIR withholding table for that pay period.
Your job
Turns a daily rate into monthly pay (261 or 313 work days a year).
Extra pay in a month
Rice subsidy, uniform and clothing, laundry and similar small benefits within BIR limits.
Reimbursed expenses or other pay your payslip marks non-taxable.
Unpaid time off in a month
Bonuses in a year
Leave empty for one month of basic pay.
The 13th month and other bonuses are tax-free up to ₱90,000 a year in total.
Business or freelance income
Itemized deductions need receipts and books of accounts.
OFWs: income an overseas Filipino worker (including a seafarer on a ship in international trade) earns abroad is not taxed in the Philippines. Only income from Philippine sources is.
Payslip: payday, month and year
| Line | Payday | Month | Year |
|---|
How your take-home pay is worked out
Pay → minus SSS, PhilHealth and Pag-IBIG → income tax on what's left → what lands in your account.
- 1
Your pay
₱30,000 basic
= ₱30,000
a month - 2
Contributions
SSS ₱1,500 PhilHealth ₱750 Pag-IBIG ₱200
= ₱2,450 - 3
Income tax
₱27,550 taxable ₱503.70 a payday
= ₱1,007.40
a month - 4
Take-home pay
− ₱2,450 contrib. − ₱1,007.40 tax
= ₱26,542.60
a month ₱13,271.30 a payday
Read more: the formula, a worked example, the 2026 tables and what's not included
For 2026, employees in the Philippines pay income tax on the TRAIN law table that has applied since 1 January 2023. Your employer takes it from each payday using the BIR withholding table, after your SSS (or GSIS), PhilHealth and Pag-IBIG contributions, then squares it up against the yearly tax in the last pay of the year. Your 13th month pay and other bonuses are tax-free up to ₱90,000.
The formula
contributions = SSS 5% of salary credit (₱5,000–₱35,000) + PhilHealth 2.5% of basic (₱10,000–₱100,000) + Pag-IBIG 2% of basic up to ₱10,000
taxable a month = basic + overtime + night pay + other taxable pay − contributions
taxable a year = taxable a month × 12 + bonuses over ₱90,000
income tax = the TRAIN table on taxable a year (0% to ₱250,000, then 15%, 20%, 25%, 30%, 35%)
tax each payday = the BIR withholding table for your pay period
take-home = gross pay − contributions − income tax
Worked example
A basic salary of ₱30,000 a month in a private company, paid twice a month, with the usual 13th month pay and nothing else.
Contributions: SSS 5% × ₱30,000 salary credit = ₱1,500. PhilHealth 2.5% × ₱30,000 = ₱750. Pag-IBIG 2% × ₱10,000 = ₱200. Together ₱2,450 a month.
Taxable pay: ₱30,000 − ₱2,450 = ₱27,550 a month, or ₱330,600 a year. The ₱30,000 13th month pay is under ₱90,000, so it's tax-free.
Income tax for the year: ₱330,600 − ₱250,000 = ₱80,600 over the tax-free amount. 15% × ₱80,600 = ₱12,090, which is ₱1,007.50 a month.
Each payday: half of ₱27,550 is ₱13,775 taxable. The semi-monthly table takes 15% of the amount over ₱10,417: 15% × ₱3,358 = ₱503.70, so ₱1,007.40 a month (₱12,088.80 a year). The ₱1.20 left is taken with the last pay of the year.
Take-home: ₱30,000 − ₱2,450 − ₱1,007.40 = ₱26,542.60 a month, or ₱13,271.30 each payday. For the year: ₱390,000 (12 months + 13th month) − ₱29,400 contributions − ₱12,090 tax = ₱348,510. Income tax is 3.1% of your yearly pay.
Income tax table, 2023 onwards
| Taxable income a year | Tax |
|---|---|
| Up to ₱250,000 | 0% |
| Over ₱250,000 to ₱400,000 | 15% of the amount over ₱250,000 |
| Over ₱400,000 to ₱800,000 | ₱22,500 + 20% of the amount over ₱400,000 |
| Over ₱800,000 to ₱2,000,000 | ₱102,500 + 25% of the amount over ₱800,000 |
| Over ₱2,000,000 to ₱8,000,000 | ₱402,500 + 30% of the amount over ₱2,000,000 |
| Over ₱8,000,000 | ₱2,202,500 + 35% of the amount over ₱8,000,000 |
Source: BIR, TRAIN law (RA 10963) and Revenue Regulations 11-2018, https://www.bir.gov.ph/income-tax. Rates 11 October 2026.
Withholding table for a semi-monthly payroll
| Taxable pay each payday | Tax withheld |
|---|---|
| Up to ₱10,417 | ₱0 |
| ₱10,417 to ₱16,666 | 15% over ₱10,417 |
| ₱16,667 to ₱33,332 | ₱937.50 + 20% over ₱16,667 |
| ₱33,333 to ₱83,332 | ₱4,270.70 + 25% over ₱33,333 |
| ₱83,333 to ₱333,332 | ₱16,770.70 + 30% over ₱83,333 |
| ₱333,333 and more | ₱91,770.70 + 35% over ₱333,333 |
The calculator uses the matching BIR table for monthly, weekly and daily payrolls too. Each table is the yearly table divided by the number of paydays, so small differences from the yearly tax are settled at year end.
Contributions used for 2026
| What | Employee pays | Employer pays |
|---|---|---|
| SSS (private) | 5% of the salary credit ₱5,000–₱35,000 (max ₱1,750) | 10% + EC ₱10 or ₱30 |
| GSIS (government) | 9% of basic pay | 12% |
| PhilHealth | 2.5% of basic pay ₱10,000–₱100,000 (₱250–₱2,500) | 2.5% |
| Pag-IBIG | 2% of pay up to ₱10,000 (max ₱200; 1% if pay is ₱1,500 or less) | 2% |
The SSS salary credit is your monthly pay rounded to the nearest ₱500, between ₱5,000 and ₱35,000. The part of the credit above ₱20,000 goes to your MPF (WISP) savings. Most payrolls work all three out on basic pay, as this calculator does. Sources: https://www.sss.gov.ph/sss-contribution-table/, https://www.philhealth.gov.ph/partners/employers/ContributionTable_v2.pdf, https://www.pagibigfund.gov.ph/membershipsavings.html, https://www.gsis.gov.ph/active-members/. Rates 11 October 2026.
Overtime, night shift and minimum wage
Hourly rate = monthly basic × 12 ÷ work days a year (261 for a 5-day week, 313 for a 6-day week) ÷ 8. Overtime on an ordinary day is paid at 125% of the hourly rate and night shift hours (10pm to 6am) get 10% extra. Both are taxable for most employees. Statutory minimum wage earners pay no income tax on their minimum wage, holiday pay, overtime, night shift and hazard pay; any other taxable pay they get is taxed normally. They still pay SSS, PhilHealth and Pag-IBIG.
De minimis benefits
Small benefits such as a rice subsidy, uniform and clothing allowance, laundry allowance, medical cash allowance and achievement awards are tax-free up to the limits the BIR sets. The limits were raised by Revenue Regulations 29-2025, so check the BIR for the current amounts. Anything above a limit counts towards the ₱90,000 bonus exemption.
Self-employed and professionals: 8% or graduated
- Graduated rates: the same table on your net income (gross minus your actual costs, or minus a 40% optional standard deduction), plus 3% percentage tax on gross if you aren't VAT-registered.
- 8% option: 8% of gross sales or fees over ₱250,000, in place of both. Only if your gross is ₱3,000,000 or less, and you choose it in your first quarterly return of the year.
- Mixed income (a job and a business): salary is taxed on the table; the 8% applies to the whole business gross with no ₱250,000 deduction.
- Above ₱3,000,000 you must register for VAT (12%), and only graduated rates apply. VAT isn't worked out here.
Self-employed people pay the whole SSS contribution (15% of the salary credit) and the whole PhilHealth premium (5%) themselves. The calculator works them out on your monthly net income.
Overseas Filipino workers
Income an OFW earns from work abroad, including a Filipino seafarer's pay on a ship in international trade, is not taxed in the Philippines. Income from Philippine sources (rent, a business, local interest) is taxed as usual.
For general information. It works out a steady year at the pay you enter; real payslips can differ with mid-year changes, holiday and rest-day premiums, loans, and how your employer rounds. It doesn't cover VAT, final taxes on interest and dividends, or non-resident aliens. Rates 11 October 2026.
Common questions
How much tax do I pay on ₱30,000 a month in the Philippines?
On a ₱30,000 monthly salary in a private company, you pay ₱1,500 SSS, ₱750 PhilHealth and ₱200 Pag-IBIG, which leaves ₱27,550 taxable. Income tax for 2026 is ₱12,090 a year, about ₱1,007 a month. Paid twice a month, your take-home is about ₱26,542.60 a month, and your ₱30,000 13th month pay is tax-free.
Is the first ₱250,000 of income tax-free?
Yes. Under the TRAIN law table used from 2023, the first ₱250,000 of taxable income a year is taxed at 0%. Above that you pay 15% up to ₱400,000, then 20%, 25%, 30% and 35% on income over ₱8,000,000. Taxable income is your pay after SSS, PhilHealth and Pag-IBIG.
Is 13th month pay taxable?
Your 13th month pay and other benefits such as a Christmas bonus or productivity incentive are tax-free up to ₱90,000 a year in total. Only the part above ₱90,000 is added to your taxable income, and employers usually take that extra tax from your last pay of the year.
How much are SSS, PhilHealth and Pag-IBIG in 2026?
Employees pay 5% of their SSS monthly salary credit (₱5,000 to ₱35,000, so at most ₱1,750), half of the 5% PhilHealth premium (₱250 to ₱2,500 a month) and 2% for Pag-IBIG on up to ₱10,000 (at most ₱200). Your employer pays its own, larger share on top.
Should a freelancer choose the 8% tax or graduated rates?
If your gross sales or fees are ₱3,000,000 or less, you can pay 8% of gross over ₱250,000 instead of graduated rates plus 3% percentage tax. The 8% option usually wins when your real costs are low. With large costs, graduated rates on your net income can be cheaper. The calculator compares both.
Do OFWs pay income tax in the Philippines?
No tax is due in the Philippines on income an overseas Filipino worker earns abroad, including Filipino seafarers working on ships in international trade. Income earned inside the Philippines, such as rent or a local business, is still taxed at the normal rates.
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