2026 at a glance
| Item | 2026 |
|---|---|
| Income tax | 0% up to ₱250,000, then 15% to 35% |
| 13th-month pay and bonuses | tax-free up to ₱90,000 |
| SSS | 15% of the monthly salary credit (₱5,000–₱35,000): 5% employee, 10% employer |
| PhilHealth | 5% of basic salary (₱10,000–₱100,000), split equally |
| Pag-IBIG | 2% each on up to ₱10,000 (₱200 a month each) |
The income tax rates are the TRAIN law schedule in force since 1 January 2023; the BIR withholding table has not changed since then.
Choose a calculator
- What lands in your account: the salary calculator shows net pay after contributions and withholding tax, monthly or per cut-off.
- How much tax for the year: the income tax calculator covers employees and freelancers (graduated rates vs the 8% option).
- December bonus: the 13th-month pay calculator.
- Government contributions: the SSS, PhilHealth and Pag-IBIG calculator shows your share and your employer’s.
How these calculators are built
Withholding follows the BIR’s Annex E table for each payroll period, after deducting your mandatory SSS, PhilHealth and Pag-IBIG contributions. The annual tax uses the graduated schedule, with 13th-month pay and other benefits exempt up to ₱90,000. Tests check every bracket of the BIR table against the annual schedule and the contribution floors and ceilings.
These are estimates for private-sector employees and self-employed individuals; they are not BIR or SSS rulings.