Philippines Personal Income Tax (graduated schedule)
Philippines Personal Income Tax (graduated schedule) run from 0% to 35% across 6 bands, cited to NIRC Sec. 24(A)(2)(a) as amended by RA 10963 (TRAIN Act, signed 19 Dec 2017), Sec. 5, in force since 1 Jan 2023. Last checked against the official source on 20 Jul 2026.
Graduated income tax on taxable income of resident individuals, NIRC Sec. 24(A)(2)(a) - schedule in force from 1 January 2023.
| Current value | 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), Sec. 5 - schedule applicable from 1 January 2023 onwards |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Statutory cumulative amounts: tax = P22,500 + 20% of excess over P400k; P102,500 + 25% over P800k; P402,500 + 30% over P2m; P2,202,500 + 35% over P8m. First P250,000 is zero-rated; statutory minimum-wage earners are income-tax exempt; 13th-month pay and other benefits exempt up to P90,000. Self-employed/professionals with gross sales/receipts up to the P3m VAT threshold may elect an 8% flat tax on gross sales/receipts above P250k in lieu of the graduated rates and percentage tax. The 2018-2022 transitional TRAIN schedule had higher marginals (20-35%); rates are unchanged by CREATE/CREATE MORE. Verified from the RA 10963 statute text (LawPhil); bir.gov.ph renders via JS only.
Get it programmatically
curl https://asiaref.dev/v1/ph/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/ph/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/ph/income-taxOther Philippines series: BSP Target Reverse Repurchase (RRP) Rate · Value-Added Tax (standard rate) · VAT registration threshold · Minimum Wage (lowest regional non-agriculture daily floor) · Public Holidays 2026 · Consumer Price Inflation (headline, y/y) · Corporate Income Tax (regular rate) · Withholding tax rates · Legal interest rate · Statutory social-insurance contributions
The same figure elsewhere: Qatar · Saudi Arabia · Singapore · South Korea · Sri Lanka · all 28