BIR Income Tax & Withholding Calculator
Compute your personal income tax, monthly withholding tax, and take-home pay under the TRAIN Law (RA 10963) revised progressive brackets, after non-taxable SSS, PhilHealth, and Pag-IBIG deductions.
💰 Income & Deductions
📑 Monthly Pay Breakdown
- Monthly Gross Compensation ₱ 0.00
- SSS Employee Share (RA 11199)
- PhilHealth Employee Share (2.5%)
- Pag-IBIG Employee Share (Circular 460)
- Non-Taxable De Minimis / Allowances + ₱ 0.00
- Monthly Taxable Income Base ₱ 0.00
- BIR Withholding Tax (TRAIN Law) - ₱ 0.00
- TOTAL ANNUAL TAKE-HOME PAY ₱ 0.00
• Annual taxable income of ₱250,000 and below is 100% tax-free (0% tax).
• ₱250k - ₱400k: 15% of excess over ₱250k
• ₱400k - ₱800k: ₱22,500 + 20% of excess over ₱400k
• ₱800k - ₱2.0M: ₱102,500 + 25% of excess over ₱800k
• ₱2.0M - ₱8.0M: ₱402,500 + 30% of excess over ₱2.0M
• Over ₱8.0M: ₱2,202,500 + 35% of excess over ₱8.0M
📊 Statutory Comparative Breakdown Matrix
| Labor / Tax Statutory Metric | Calculated Amount |
|---|---|
| Primary Net Entitlement / Remittance | ₱0.00 |
Guide to Personal Income Tax in the Philippines
What is the TRAIN Law? Republic Act No. 10963, known as the Tax Reform for Acceleration and Inclusion (TRAIN) Act, significantly lowered personal income taxes for 99% of Filipino wage earners while increasing taxes on fuel, sugar-sweetened beverages, and automobiles. Effective 2023 onwards, tax rates were further reduced across middle-income brackets.
What is non-taxable income in the Philippines? Under the Tax Code, mandatory employee contributions to SSS, GSIS, PhilHealth, and Pag-IBIG are excluded from gross income. In addition, de minimis benefits of relatively small value (e.g. medical cash allowance, uniform allowance, rice subsidy) and 13th month pay up to ₱90,000 are completely non-taxable.
Are minimum wage earners exempt from income tax? Yes. Under RA 9504, Statutory Minimum Wage (SMW) earners in both the public and private sectors are exempt from paying income tax on their minimum wage, overtime pay, holiday pay, night shift differential, and hazard pay.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.