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Philippines tax calculator (2026, TRAIN law)

Enter your monthly or yearly salary to see your income tax under the TRAIN law table, your SSS, PhilHealth and Pag-IBIG contributions for 2026, the tax on any 13th-month pay above ₱90,000 and your take-home pay.

1Your pay

Your monthly basic pay before deductions.

Optional. Allowances that are taxed (not de minimis benefits), such as a fixed transport or meal allowance on top of the limits.

Optional. 13th-month pay, Christmas and other bonuses together. The first ₱90,000 is tax-free.

Your results

Your results appear here

Type your measurements in the empty boxes. Still needed:

  • Basic salary per month (₱)
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How do I compute my withholding tax in the Philippines?

  1. 1Choose whether to enter your basic salary per month or per year.
  2. 2Add any taxable allowances and your 13th-month pay and bonuses.
  3. 3The calculator works out your SSS, PhilHealth and Pag-IBIG shares and the TRAIN law tax.
  4. 4Read your monthly take-home pay, withholding tax and the bracket-by-bracket table.

TRAIN law tax table and contributions for 2026

  1. 01SSS: 5% of your monthly salary credit (₱500 steps, ₱5,000 to ₱35,000) → at most ₱1,750
  2. 02PhilHealth: 2.5% of basic salary (₱10,000 floor, ₱100,000 ceiling) → ₱250 to ₱2,500
  3. 03Pag-IBIG: 2% of pay up to ₱10,000 (1% up to ₱1,500) → at most ₱200
  4. 04Taxable income = (monthly pay − contributions) × 12 + bonuses above ₱90,000
  5. 05TRAIN: 0% to ₱250,000 · 15% to ₱400,000 · ₱22,500 + 20% to ₱800,000 · ₱102,500 + 25% to ₱2M · ₱402,500 + 30% to ₱8M · ₱2,202,500 + 35% above

Since 1 January 2023 the TRAIN law (RA 10963) taxes compensation with the lower second-stage table: the first ₱250,000 a year is tax-free and each bracket's rate applies only to the income inside it.

Your mandatory SSS, PhilHealth and Pag-IBIG contributions are taken off before tax. SSS is 15% of your monthly salary credit (5% from you, 10% from your employer) since January 2025; PhilHealth is 5% of basic salary shared equally; Pag-IBIG is 2% of up to ₱10,000.

The 13th-month pay and other benefits are tax-free up to ₱90,000 a year; only the excess is taxed. Your employer withholds the tax monthly and settles the exact amount in the year-end adjustment.

Withholding tax computation example

On a basic salary of 30,000 a month, your contributions are 2,450 a month and the withholding tax is 1,007.5 a month.

That leaves a take-home pay of 26,542.5 a month.

Good to know

  • If you earn ₱20,833 or less a month after contributions, you pay no income tax.
  • Your 13th-month pay is tax-free up to ₱90,000 together with other bonuses.
  • Check your payslip: SSS stops rising once your pay reaches ₱34,750 a month.

Philippine income tax — common questions

How much tax do I pay on a ₱30,000 salary?

After SSS (₱1,500), PhilHealth (₱750) and Pag-IBIG (₱200), your taxable pay is ₱27,550 a month or ₱330,600 a year. Tax = 15% of (₱330,600 − ₱250,000) = ₱12,090 a year, about ₱1,007.50 a month.

Is the 13th-month pay taxable?

Only above ₱90,000. The 13th-month pay and other benefits such as Christmas bonuses are tax-free up to ₱90,000 a year in total; anything above that is added to your taxable income.

How much is the SSS contribution in 2026?

15% of your monthly salary credit — 5% from you and 10% from your employer. The salary credit runs from ₱5,000 to ₱35,000, so the employee share is ₱250 to ₱1,750 a month.

How much is PhilHealth for employees in 2026?

5% of your monthly basic salary, split equally with your employer, using a ₱10,000 floor and ₱100,000 ceiling. Your share is 2.5% — ₱250 to ₱2,500 a month.

Who is exempt from income tax in the Philippines?

Anyone whose taxable income is ₱250,000 a year or less, and minimum wage earners on their minimum wage and related pay.

Sources

Formulas last reviewed: September 30, 2026 ·How we check our formulas

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