BIR Tax
Annual Income Tax Calculator
BIR — TRAIN Law · Effective January 1, 2023 onwards
Calculator
Enter the annual taxable income
Enter an annual taxable income to see the tax breakdown.
How it works
Find the bracket the employee's annual taxable income falls into, then compute:
annual tax = base tax + marginal rate × (income − bracket threshold)
Annual taxable income = gross annual compensation less mandatory SSS, PhilHealth, and Pag-IBIG contributions, allowable deductions, and exemptions (e.g. 13th-month pay and other benefits up to ₱90,000).
Tax brackets
- Not over ₱250,000 Marginal 0%
- Tax due
- 0
- Over ₱250,000 – ₱400,000 Marginal 15%
- Tax due
- 0 + 15% over ₱250,000
- Over ₱400,000 – ₱800,000 Marginal 20%
- Tax due
- ₱22,500.00 + 20% over ₱400,000
- Over ₱800,000 – ₱2,000,000 Marginal 25%
- Tax due
- ₱102,500.00 + 25% over ₱800,000
- Over ₱2,000,000 – ₱8,000,000 Marginal 30%
- Tax due
- ₱402,500.00 + 30% over ₱2,000,000
- Over ₱8,000,000 Marginal 35%
- Tax due
- ₱2,202,500.00 + 35% over ₱8,000,000
| Taxable Income Range | Base tax | Tax rate | Threshold | Tax due |
|---|---|---|---|---|
| Not over ₱250,000 | 0.00 | 0% | — | 0 |
| Over ₱250,000 – ₱400,000 | 0.00 | 15% | ₱250,000 | 0 + 15% over ₱250,000 |
| Over ₱400,000 – ₱800,000 | 22,500.00 | 20% | ₱400,000 | ₱22,500.00 + 20% over ₱400,000 |
| Over ₱800,000 – ₱2,000,000 | 102,500.00 | 25% | ₱800,000 | ₱102,500.00 + 25% over ₱800,000 |
| Over ₱2,000,000 – ₱8,000,000 | 402,500.00 | 30% | ₱2,000,000 | ₱402,500.00 + 30% over ₱2,000,000 |
| Over ₱8,000,000 | 2,202,500.00 | 35% | ₱8,000,000 | ₱2,202,500.00 + 35% over ₱8,000,000 |