Philippines public holidays 2026, VAT rate and tax data
Philippines: VAT rate 12% since 1 Feb 2006; 20 public holidays in 2026 (next: All Saints' Day (special non-working day), 1 Nov 2026); corporate tax rate 25%; minimum wage 411 PHP/day; policy interest rate 5%; inflation rate (CPI) 7.2% y/y.
11 series, each cited to the official source it was verified against; most recently verified 22 Oct 2026. Currency PHP.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Get a free API key
Get Philippines's official figures as JSON in your own code, from the same data as this page. Each value is cited to its source.
- 50 calls a day on the computed answers: VAT breakdowns, income tax, payroll, working days and more
- Public holidays for every country, unlimited
- Commercial use allowed
- Email only, no card. One key works on all seven brands
Takes a minute: confirm your email and the key is shown once.
{ "country": "PH", "series": "vat", "value": 12, "unit": "percent", "effective_from": "2006-02-01", "last_confirmed": "2026-10-05", "source": { "name": "NIRC Secs. 106 & 108 as amended by Republic Act No. 9337 (24 May 2005…", "url": "https://lawphil.net/statutes/repacts/ra2005/ra_9337_2005.html" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ph","amount":1000}.
Philippines public holidays 2026
20 days in 2026; next: All Saints' Day (special non-working day) on 1 Nov 2026. Official source: Proclamation No. 1006, s. 2025 (3 Sep 2025); Proclamation No. 1189, s. 2026 (12 Mar 2026… · last verified 19 Oct 2026
Fixed by law 9 Confirmed 11
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Proclamation No. 1006, s. 2025 (3 Sep… |
| 17 Feb 2026 Tue | Chinese New Year (special non-working day) | Confirmed | Proclamation No. 1006, s. 2025 (3 Sep… |
| 20 Mar 2026 Fri | Eid'l Fitr (Feast of Ramadhan) | Confirmed | Proclamation No. 1006, s. 2025 (3 Sep… |
| 2 Apr 2026 Thu | Maundy Thursday | Fixed by law | Proclamation No. 1006, s. 2025 (3 Sep… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Proclamation No. 1006, s. 2025 (3 Sep… |
| 4 Apr 2026 Sat | Black Saturday (special non-working day) | Confirmed | Proclamation No. 1006, s. 2025 (3 Sep… |
| 9 Apr 2026 Thu | Araw ng Kagitingan (Day of Valor) | Confirmed | Proclamation No. 1006, s. 2025 (3 Sep… |
| 1 May 2026 Fri | Labor Day | Fixed by law | Proclamation No. 1006, s. 2025 (3 Sep… |
| 27 May 2026 Wed | Eid'l Adha (Feast of Sacrifice) | Confirmed | Proclamation No. 1006, s. 2025 (3 Sep… |
| 12 Jun 2026 Fri | Independence Day | Confirmed | Proclamation No. 1006, s. 2025 (3 Sep… |
| 21 Aug 2026 Fri | Ninoy Aquino Day (special non-working day) | Confirmed | Proclamation No. 1006, s. 2025 (3 Sep… |
| 31 Aug 2026 Mon | National Heroes Day | Confirmed | Proclamation No. 1006, s. 2025 (3 Sep… |
| 1 Nov 2026 Sun | All Saints' Day (special non-working day) | Fixed by law | Proclamation No. 1006, s. 2025 (3 Sep… |
| 2 Nov 2026 Mon | All Souls' Day (special non-working day) | Confirmed | Proclamation No. 1006, s. 2025 (3 Sep… |
| 30 Nov 2026 Mon | Bonifacio Day | Confirmed | Proclamation No. 1006, s. 2025 (3 Sep… |
| 8 Dec 2026 Tue | Feast of the Immaculate Conception (special non-working day) | Fixed by law | Proclamation No. 1006, s. 2025 (3 Sep… |
| 24 Dec 2026 Thu | Christmas Eve (special non-working day) | Fixed by law | Proclamation No. 1006, s. 2025 (3 Sep… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Proclamation No. 1006, s. 2025 (3 Sep… |
| 30 Dec 2026 Wed | Rizal Day | Confirmed | Proclamation No. 1006, s. 2025 (3 Sep… |
| 31 Dec 2026 Thu | Last Day of the Year (special non-working day) | Fixed by law | Proclamation No. 1006, s. 2025 (3 Sep… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Philippines value
Rate schedules and breakdowns
Withholding tax rates
15–25% across 4 withholding taxes — no single rate · in force from 2021-01-01 · Official source: NIRC Section 28(B) as amended by RA 11534 (CREATE): 'a foreign corporation not… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Final tax on dividends to a nonresident foreign corporation | 25 | cash and/or property dividends paid by a domestic corporation to a nonresident foreign corporation, as part of the 25% final tax on the NRFC's gross Philippine-source income | 2021-01-01 | NIRC s.28(B)(1) as amended by RA 11534… |
| 25% is the headline domestic rate. See the separate dividends-tax-sparing entry: 15% applies instead where the NRFC's home country allows the deemed-paid credit. | |||||
| dividends-tax-sparing | Intercorporate dividends - 15% tax-sparing rate | 15 | dividends from a domestic corporation to a nonresident foreign corporation whose country of domicile allows a credit for taxes deemed paid in the Philippines | — | NIRC s.28(B)(5)(b): 'A final… |
| CONDITIONAL rate, not automatic: the recipient's residence country must allow a deemed-paid credit for Philippine taxes; after CREATE the required credit equals the difference between the 25% regular NRFC rate and the 15% dividend rate (currently 10 percentage points). Countries… | |||||
| interest | Final tax on interest on foreign loans | 20 | interest on foreign loans contracted on or after 1 August 1986, paid to a nonresident foreign corporation | — | NIRC s.28(B)(5)(a): 'A final… |
| The 20% rate was not changed by CREATE (the CREATE text leaves s.28(B)(5)(a) untouched). Interest other than on foreign loans falls under the general 25% gross-income tax. | |||||
| royalties | Final tax on royalties to a nonresident foreign corporation | 25 | royalties from Philippine sources paid to a nonresident foreign corporation, as part of the 25% final tax on gross income | 2021-01-01 | NIRC s.28(B)(1) as amended by RA 11534… |
| No separate royalty schedule for NRFCs; the general 25% gross-income final tax applies. | |||||
Personal Income Tax (graduated schedule)
0–35% across 6 bands · in force from 2023-01-01 · Official source: NIRC Sec. 24(A)(2)(a) as amended by RA 10963 (TRAIN Act, signed 19 Dec 2017)… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 250000 | 0 |
| 250000 | 400000 | 15 |
| 400000 | 800000 | 20 |
| 800000 | 2000000 | 25 |
| 2000000 | 8000000 | 30 |
| 8000000 | — | 35 |
Statutory social-insurance contributions
0–15% across 4 contribution branches · in force from 2026-01-01 · Official source: Republic Act No. 11199 (Social Security Act of 2018) and the SSS contribution… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| sss | Social Security System (SSS) — regular social security contribution | 15 | 5 | 10 | percent | MONTHLY SALARY CREDIT (MSC), not actual pay. The employee's monthly compensation is mapped onto a bracket table in PHP 500 steps running from an MSC of PHP 5,000 to PHP 35,000, and the contribution is the fixed peso amount prescribed for that bracket. An employee earning below PHP 5,000 is credited at PHP 5,000; one earning above PHP 35,000 is credited at PHP 35,000. | PHP |
| THE PERCENTAGES ARE DESCRIPTIVE; THE BRACKET TABLE IS OPERATIVE. SSS prescribes a fixed peso contribution for each PHP 500 MSC bracket. An employee earning PHP 21,300 does not pay 5% of PHP 21,300 — they are placed in the MSC bracket their compensation falls into and pay that… | |||||||
| sss_ec | Employees' Compensation (EC) contribution — employer-only, work-injury cover | — | 0 | — | currency per month | A flat peso amount per employee per month, keyed to the Monthly Salary Credit bracket rather than to a percentage: PHP 10 a month for employees with an MSC below PHP 15,000, and PHP 30 a month for employees at an MSC of PHP 15,000 and above. | PHP |
| rate_total and rate_employer are null because THIS IS A FLAT CASH AMOUNT, NOT A PERCENTAGE — putting a percentage in those fields would misrepresent the scheme. EMPLOYER-ONLY: PHP 10 or PHP 30 a month depending on the MSC bracket, never deducted from the employee. Tiny in cash… | |||||||
| philhealth | PhilHealth — National Health Insurance Programme premium | 5 | 2.5 | 2.5 | percent | Monthly basic salary, with an income floor of PHP 10,000 and an income ceiling of PHP 100,000. An employee earning PHP 10,000 or less pays a fixed premium of PHP 500 a month; between PHP 10,000.01 and PHP 99,999.99 the premium is 5% of monthly basic salary; at PHP 100,000 and above the premium is capped at PHP 5,000 a month. | PHP |
| 5% IS THE TERMINAL RATE OF THE UHC ACT ESCALATOR — the schedule has now run its course, so unlike the years from 2019 to 2025 there is no further legislated step to anticipate. The rate was suspended and reinstated more than once during the escalator years, which is why stale… | |||||||
| pagibig | Pag-IBIG Fund / Home Development Mutual Fund (HDMF) — mandatory savings | 4 | 2 | 2 | percent | Monthly compensation, capped at a Maximum Fund Salary of PHP 10,000 a month — so the maximum mandatory contribution is PHP 200 from the employee and PHP 200 from the employer, PHP 400 in total. The Maximum Fund Salary was raised from PHP 5,000 to PHP 10,000 with effect from February 2024. | PHP |
| THE MAXIMUM FUND SALARY DOUBLED IN FEBRUARY 2024, FROM PHP 5,000 TO PHP 10,000, AND THE OLD PHP 100 MAXIMUM IS STILL WIDESPREAD. Maximum contribution is now PHP 200 each side, PHP 400 in total. An engine still capping at PHP 100 under-contributes by half for every employee… | |||||||
Email me when a Philippines value changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Compare each figure with the other Asian countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
Use it from code
# Free — the full catalogue of what we hold
curl https://asiaref.dev/catalog
# Any series ($0.003 per call, x402 on Base — no key, no signup)
curl https://asiaref.dev/v1/ph/vat
# Change feed (free) — what moved, and when we last checked
curl https://asiaref.dev/v1/changesWhat makes this different
Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.