Income Tax Philippines Calculator

Philippines2026 ordinary graduated individual tax under TRAIN schedule effective2023 onward. Enter legally determined annual taxable income after allowed deductions and excluding exempt/separately taxed items. Residence/source and schedule eligibility must be established separately. Excludes8% business election, special nonresident rules, minimum-wage exemption determination, capital gains and final withholding taxes. Negative balance indicates excess credited payments, not an approved refund.

Philippines2026 ordinary graduated individual tax under TRAIN schedule effective2023 onward. Enter legally determined annual taxable income after allowed deductions and excluding exempt/separately taxed items. Residence/source and schedule eligibility must be established separately. Excludes8% business election, special nonresident rules, minimum-wage exemption determination, capital gains and final withholding taxes. Negative balance indicates excess credited payments, not an approved refund.

Your workbenchInputs are not stored

Result

Enter your values and run the tool to see your result.

How to use this tool

Check the units, enter your values, and run the tool. Results follow the assumptions and method below.

Calculation method

TRAIN ordinary annual income tax(income<=250000 ? 0 : (income<=400000 ? (income-250000)*0.15 : (income<=800000 ? 22500+(income-400000)*0.2 : (income<=2000000 ? 102500+(income-800000)*0.25 : (income<=8000000 ? 402500+(income-2000000)*0.3 : 2202500+(income-8000000)*0.35)))))
Balance after credited payments(income<=250000 ? 0 : (income<=400000 ? (income-250000)*0.15 : (income<=800000 ? 22500+(income-400000)*0.2 : (income<=2000000 ? 102500+(income-800000)*0.25 : (income<=8000000 ? 402500+(income-2000000)*0.3 : 2202500+(income-8000000)*0.35)))))-credits
Rate relative to taxable income percentincome == 0 ? 0 : (income<=250000 ? 0 : (income<=400000 ? (income-250000)*0.15 : (income<=800000 ? 22500+(income-400000)*0.2 : (income<=2000000 ? 102500+(income-800000)*0.25 : (income<=8000000 ? 402500+(income-2000000)*0.3 : 2202500+(income-8000000)*0.35)))))/income*100

References