Philippines Income Tax Calculator (TRAIN Law)
Enter your annual taxable income to estimate your income tax under the TRAIN law tax table.
Reflects TRAIN Law (RA 10963) rates (effective 2023-01-01).
Last checked 2026-09-11 · v1. Tax rules change — verify against an official source before relying on this for a filing.
Source.
Philippines Income Tax Calculator (TRAIN Law)
Estimate your Philippines individual income tax under the TRAIN law.
This is an estimate for general informational purposes only, not tax advice. It applies the TRAIN law compensation/individual tax table directly to your entered taxable income. Consult the BIR or a tax professional for your actual liability.
Under the TRAIN law (RA 10963), individuals earning ₱250,000 or less annually pay no income tax. Above that, progressive rates from 15% to 35% apply to the excess over each threshold.
Example
- With the default values shown above, this calculator returns: Income Tax ≈ PHP 62,500.00; Effective Tax Rate ≈ 10.42.
Frequently Asked Questions
Is the first ₱250,000 always tax-free?
Yes — under the TRAIN law, annual taxable income of ₱250,000 or less is taxed at 0%, regardless of your total income level.
Does this include the 13th month pay exemption?
No — this calculator estimates tax on regular taxable income only. 13th month pay and other benefits up to ₱90,000 combined are separately tax-exempt and should be excluded from the income you enter here.