Quick answer: The 2026 BIR tax table is the TRAIN schedule that has applied since 2023. The first ₱250,000 of annual taxable income is exempt, then rates climb from 15% to 35%. Employers apply the same brackets through the withholding tax table, which has daily, weekly, semi-monthly and monthly columns. All the tables are below. To skip the lookup, use the Income Tax Calculator or the Withholding Tax Calculator.
Annual income tax table 2026 (TRAIN)
This is the table behind your yearly income tax. It applies to employees and to self-employed people on graduated rates.
| Annual taxable income | Tax due |
|---|---|
| Up to ₱250,000 | ₱0 (exempt) |
| Over ₱250,000 up to ₱400,000 | 15% of the excess over ₱250,000 |
| Over ₱400,000 up to ₱800,000 | ₱22,500 + 20% of the excess over ₱400,000 |
| Over ₱800,000 up to ₱2,000,000 | ₱102,500 + 25% of the excess over ₱800,000 |
| Over ₱2,000,000 up to ₱8,000,000 | ₱402,500 + 30% of the excess over ₱2,000,000 |
| Over ₱8,000,000 | ₱2,202,500 + 35% of the excess over ₱8,000,000 |
These rates come from Republic Act 10963 (the TRAIN law) and the BIR. The lower 2018 to 2022 rates ended on 31 December 2022, so 2026 uses the Phase 2 schedule above.
How to read the annual table
Find the row that contains your annual taxable income, which is gross compensation minus your SSS, PhilHealth and Pag-IBIG contributions and minus exempt benefits. Then:
Tax = fixed amount of the row + (rate × income above the row's floor)For taxable income of ₱500,000:
Row: over ₱400,000 → ₱22,500 + 20% of the excess
Tax = ₱22,500 + 20% × (₱500,000 − ₱400,000) = ₱42,500 per yearWithholding tax table 2026 (daily, weekly, semi-monthly, monthly)
Your employer cannot wait until December, so tax is withheld each payday using the Revised Withholding Tax Table in Annex E of Revenue Regulations 11-2018, effective for 2023 and onwards. Use the table for your pay frequency, applied to your taxable compensation for the period (pay after SSS, PhilHealth and Pag-IBIG).
How to use it: find your bracket, take the fixed tax, then add the percentage of the amount over the bracket’s “over” figure.
Monthly
| Taxable pay per month | Fixed tax | Plus |
|---|---|---|
| ₱20,833 and below | ₱0 | Exempt |
| ₱20,833 to ₱33,332 | ₱0.00 | 15% of the excess over ₱20,833 |
| ₱33,333 to ₱66,666 | ₱1,875.00 | 20% of the excess over ₱33,333 |
| ₱66,667 to ₱166,666 | ₱8,541.80 | 25% of the excess over ₱66,667 |
| ₱166,667 to ₱666,666 | ₱33,541.80 | 30% of the excess over ₱166,667 |
| ₱666,667 and above | ₱183,541.80 | 35% of the excess over ₱666,667 |
Semi-monthly (twice a month)
| Taxable pay per cut-off | Fixed tax | Plus |
|---|---|---|
| ₱10,417 and below | ₱0 | Exempt |
| ₱10,417 to ₱16,666 | ₱0.00 | 15% of the excess over ₱10,417 |
| ₱16,667 to ₱33,332 | ₱937.50 | 20% of the excess over ₱16,667 |
| ₱33,333 to ₱83,332 | ₱4,270.70 | 25% of the excess over ₱33,333 |
| ₱83,333 to ₱333,332 | ₱16,770.70 | 30% of the excess over ₱83,333 |
| ₱333,333 and above | ₱91,770.70 | 35% of the excess over ₱333,333 |
Weekly
| Taxable pay per week | Fixed tax | Plus |
|---|---|---|
| ₱4,808 and below | ₱0 | Exempt |
| ₱4,808 to ₱7,691 | ₱0.00 | 15% of the excess over ₱4,808 |
| ₱7,692 to ₱15,384 | ₱432.60 | 20% of the excess over ₱7,692 |
| ₱15,385 to ₱38,461 | ₱1,971.20 | 25% of the excess over ₱15,385 |
| ₱38,462 to ₱153,845 | ₱7,740.45 | 30% of the excess over ₱38,462 |
| ₱153,846 and above | ₱42,355.65 | 35% of the excess over ₱153,846 |
Daily
| Taxable pay per day | Fixed tax | Plus |
|---|---|---|
| ₱685 and below | ₱0 | Exempt |
| ₱685 to ₱1,095 | ₱0.00 | 15% of the excess over ₱685 |
| ₱1,096 to ₱2,191 | ₱61.65 | 20% of the excess over ₱1,096 |
| ₱2,192 to ₱5,478 | ₱280.85 | 25% of the excess over ₱2,192 |
| ₱5,479 to ₱21,917 | ₱1,102.60 | 30% of the excess over ₱5,479 |
| ₱21,918 and above | ₱6,034.30 | 35% of the excess over ₱21,918 |
Why the columns look slightly “off”. The monthly column is the annual table divided by 12 (₱250,000 ÷ 12 ≈ ₱20,833), semi-monthly by 24, weekly by 52 and daily by 365. BIR rounds the bracket limits to whole pesos, which is why a figure such as ₱8,541.80 differs by a few centavos from the exact ₱102,500 ÷ 12. Always use the printed figures, as payroll does.
Worked examples with the withholding table
Monthly, ₱27,550 taxable pay (a ₱30,000 salary after ₱2,450 of contributions):
Row: over ₱20,833 → ₱0 + 15% of the excess
Tax = 15% × (₱27,550 − ₱20,833) = 15% × ₱6,717 = ₱1,007.55Semi-monthly, ₱12,000 taxable pay per cut-off:
Row: ₱10,417 to ₱16,666 → ₱0 + 15% of the excess over ₱10,417
Tax = 15% × (₱12,000 − ₱10,417) = ₱237.45 per cut-offWeekly, ₱6,000 taxable pay:
Row: ₱4,808 to ₱7,691 → 15% of the excess over ₱4,808
Tax = 15% × (₱6,000 − ₱4,808) = ₱178.80 per weekDaily, ₱800 taxable pay:
Row: ₱685 to ₱1,095 → 15% of the excess over ₱685
Tax = 15% × (₱800 − ₱685) = ₱17.25 per dayIncome tax at common income levels
This lookup shows the annual tax for a given taxable income. Effective rate is tax divided by taxable income.
| Annual taxable income | Income tax | Effective rate |
|---|---|---|
| ₱250,000 | ₱0 | 0% |
| ₱300,000 | ₱7,500 | 2.5% |
| ₱400,000 | ₱22,500 | 5.6% |
| ₱500,000 | ₱42,500 | 8.5% |
| ₱600,000 | ₱62,500 | 10.4% |
| ₱800,000 | ₱102,500 | 12.8% |
| ₱1,000,000 | ₱152,500 | 15.3% |
| ₱1,500,000 | ₱277,500 | 18.5% |
| ₱2,000,000 | ₱402,500 | 20.1% |
| ₱5,000,000 | ₱1,302,500 | 26.1% |
| ₱8,000,000 | ₱2,202,500 | 27.5% |
Tax by monthly salary (2026)
What does the table mean for a typical employee? The figures below assume a full-year employee with 2026 SSS, PhilHealth and Pag-IBIG deductions, and exclude the 13th month pay (exempt up to ₱90,000).
| Monthly salary | Contributions (SSS + PhilHealth + Pag-IBIG) | Withholding tax per month | Annual income tax |
|---|---|---|---|
| ₱20,000 | ₱1,700 | ₱0 | ₱0 |
| ₱25,000 | ₱2,075 | ₱313.80 | ₱3,765 |
| ₱30,000 | ₱2,450 | ₱1,007.55 | ₱12,090 |
| ₱35,000 | ₱2,825 | ₱1,701.30 | ₱20,415 |
| ₱45,000 | ₱3,075 | ₱3,593.40 | ₱43,120 |
| ₱60,000 | ₱3,450 | ₱6,518.40 | ₱78,220 |
| ₱80,000 | ₱3,950 | ₱10,887.55 | ₱130,650 |
| ₱100,000 | ₱4,450 | ₱15,762.55 | ₱189,150 |
| ₱150,000 | ₱4,450 | ₱28,262.55 | ₱339,150 |
Contributions stop growing at high salaries because the SSS maximum credit and the Pag-IBIG salary cap limit them. See the SSS, PhilHealth and Pag-IBIG tables for the exact amounts.
The 8% option instead of the table
Self-employed individuals and professionals with gross receipts of ₱3,000,000 or less can skip the graduated table and pay a flat 8% of gross receipts above ₱250,000. Compare, with no business expenses deducted:
| Gross receipts | Graduated tax | 8% option |
|---|---|---|
| ₱300,000 | ₱7,500 | ₱4,000 |
| ₱600,000 | ₱62,500 | ₱28,000 |
| ₱1,000,000 | ₱152,500 | ₱60,000 |
| ₱3,000,000 | ₱702,500 | ₱220,000 |
The graduated route lets you deduct real expenses or take a 40% optional standard deduction, so the 8% route does not always win. The Income Tax Calculator compares both for your numbers.
Other numbers that go with the table
- ₱90,000: 13th month pay and other benefits are exempt up to this combined ceiling per year. See is 13th month pay taxable.
- De minimis benefits: rice, uniform, medical and similar perks within their limits are tax-free. See the 2026 de minimis list.
- Minimum wage earners: statutory minimum wage, holiday, overtime, night differential and hazard pay are exempt from income tax and withholding.
- Year-end adjustment: the December reconciliation of what was withheld against the annual table. See tax refund in the Philippines.
- Your certificate: the total compensation and tax withheld appear on BIR Form 2316.
Related guides
- Income tax in the Philippines: complete guide →
- How to compute income tax step by step →
- How withholding tax works →
- Income tax return (ITR) guide →
Source: Bureau of Internal Revenue (BIR), Revenue Regulations No. 11-2018, Annex E (Revised Withholding Tax Table, effective 1 January 2023 onwards); RA 10963 (TRAIN law). Last checked 17 October 2026. For estimation only; confirm with the BIR or your HR.