BIR Withholding Tax Calculator 2026
Compute your monthly income tax under the TRAIN Law. Updated 2026 BIR tax table.
2026 BIR Tax Table (Monthly)
| Taxable Income | Tax Rate |
|---|---|
| ₱0 - ₱20,833 | 0% (Tax Exempt) |
| ₱20,833 - ₱33,332 | 15% of excess over ₱20,833 |
| ₱33,333 - ₱66,666 | ₱1,875 + 20% of excess over ₱33,333 |
| ₱66,667 - ₱166,666 | ₱8,541.80 + 25% of excess over ₱66,667 |
| ₱166,667 - ₱666,666 | ₱33,541.80 + 30% of excess over ₱166,667 |
| ₱666,667 and above | ₱183,541.80 + 35% of excess over ₱666,667 |
Under the TRAIN Law (RA 10963), individuals earning ₱250,000 or less per year (≈₱20,833/month) are exempt from income tax.
Legal basis: Republic Act No. 10963 (TRAIN Law), National Internal Revenue Code as amended
Frequently Asked Questions
How much income tax do I pay under the TRAIN Law?
Under the TRAIN Law, annual taxable income up to PHP 250,000 is tax-exempt. Income above this threshold is taxed progressively from 15% to 35%. For example, a monthly taxable income of PHP 30,000 (PHP 360,000 annually) would be taxed at 15% on the amount exceeding PHP 250,000.
Who is exempt from income tax in the Philippines?
Minimum wage earners are fully exempt from income tax. Additionally, all taxpayers with annual taxable income of PHP 250,000 or below are exempt. The first PHP 90,000 of 13th month pay and other benefits is also tax-free.
What is the 2026 BIR withholding tax table?
The 2026 BIR tax table uses graduated rates: 0% for income up to PHP 250,000; 15% for PHP 250,001 to PHP 400,000; 20% for PHP 400,001 to PHP 800,000; 25% for PHP 800,001 to PHP 2,000,000; 30% for PHP 2,000,001 to PHP 8,000,000; and 35% for income over PHP 8,000,000 annually.