Taxes2 min read · Updated October 21, 2026
Philippine income tax rates and brackets
The income tax brackets for employees from 2023 onward, with nothing to pay on the first ₱250,000.
Yearly income tax table
| Up to ₱250,000 | No tax |
| Over ₱250,000 to ₱400,000 | ₱0 plus 15% of the excess over ₱250,000 |
| Over ₱400,000 to ₱800,000 | ₱22,500 plus 20% of the excess over ₱400,000 |
| Over ₱800,000 to ₱2,000,000 | ₱102,500 plus 25% of the excess over ₱800,000 |
| Over ₱2,000,000 to ₱8,000,000 | ₱402,500 plus 30% of the excess over ₱2,000,000 |
| Over ₱8,000,000 | ₱2,202,500 plus 35% of the excess over ₱8,000,000 |
What it is applied to
Taxable income is your pay minus SSS, PhilHealth and Pag-IBIG contributions, and tax-free benefits such as the first ₱90,000 of 13th month pay and bonuses.
Common questions
How much income is tax-free in the Philippines?
The first ₱250,000 of taxable income a year.