Philippines Salary Tax Calculator
Enter a monthly or annual gross salary in PHP and see the income tax, the take-home pay and how each band applies under the 2023 onwards (TRAIN) rates.
- Free
- No sign-up
- Nothing uploaded
- Updated for 2026
- Last reviewed October 2026
- Reviewed by the Owoode team
- ₱ PHP
- VAT 12%
- TIN
- US Letter
- English
Rates: 2023 onwards (TRAIN). Graduated rates under the TRAIN law from 2023. SSS, PhilHealth and Pag-IBIG contributions are deducted before tax and are not modelled.
Monthly take-home pay
₱38,125.27
₱3,541.73 tax deducted · 8.5% effective rate · 20% marginal rate · ₱457,503.20 a year
- Monthly take-home pay₱38,125.2791.5%
- Tax₱3,541.738.5%
- Gross annual income
- ₱500,004.00
- Taxable income
- ₱500,004.00
- Annual income tax
- ₱42,500.80
- Monthly income tax
- ₱3,541.73
How the bands apply
| Band | Taxed | Rate | Tax |
|---|---|---|---|
| First ₱250,000.00 | ₱250,000.00 | 0% | ₱0.00 |
| Next ₱150,000.00 | ₱150,000.00 | 15% | ₱22,500.00 |
| Next ₱400,000.00 | ₱100,004.00 | 20% | ₱20,000.80 |
Source: BIR graduated income tax table.
How employee tax is withheld
Tax on employees' pay follows the graduated schedule in Section 24(A)(2)(a) of the Tax Code as amended by the TRAIN law: nothing on the first ₱250,000 of annual taxable income, then 15%, 20%, 25%, 30% and 35% on the slices up to ₱400,000, ₱800,000, ₱2 million and ₱8 million, and above ₱8 million.
Two reliefs matter most to payroll. The 13th month pay and other benefits, such as productivity incentives and the Christmas bonus, are excluded from gross income up to ₱90,000 in total (Section 32(B)(7)(e)). The employee's SSS, PhilHealth and Pag-IBIG contributions are also excluded (Section 32(B)(7)(f)). An employee who earns only compensation from a single employer in the calendar year, whose tax was withheld correctly, files no annual return: the employer's year-end certificate stands in for it (substituted filing, Section 51-A). Employees whose taxable income does not exceed ₱250,000 need no return either, except citizens and resident aliens engaged in business or a profession (Section 51(A)(2)(a)).