Philippines Salary & Tax Calculators

BIR Tax Table 2026 (TRAIN Law)

• ₱0 – ₱20,833: 0% (Tax Exempt)
• ₱20,833 – ₱33,333: 15% of excess over ₱20,833
• ₱33,333 – ₱66,667: ₱1,875 + 20% of excess over ₱33,333
• ₱66,667 – ₱166,667: ₱8,541.80 + 25% of excess over ₱66,667
• ₱166,667 – ₱666,667: ₱33,541.80 + 30% of excess over ₱166,667
• Above ₱666,667: ₱183,541.80 + 35% of excess

13th Month Pay Rules in the Philippines

Under Presidential Decree No. 851, all rank-and-file employees who worked at least one month are entitled to 13th month pay, computed as total basic salary earned during the year divided by 12.

• Must be paid on or before December 24 each year
• 13th month pay up to ₱90,000 is tax-exempt
• Amounts exceeding ₱90,000 are subject to tax on the excess