🇵🇭 Philippines Statutory Tax Guide
Philippines Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by BIR.
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📜 Statutory Authority & Legal Framework
In Philippines, personal income taxation is administered by the BIR under the authority of TRAIN Law.
Philippine progressive income tax (15% to 35%) after ₱250k tax-free exemption.
📊 2026 Progressive Marginal Tax Brackets
Currency: PHP| Income Bracket (₱) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| 0% | 0.0% | Tax-Free Allowance |
| 15% | 15.0% | Tier 2 |
| 20% | 20.0% | Tier 3 |
| 25% | 25.0% | Tier 4 |
| 30% | 30.0% | Tier 5 |
| 35% | 35.0% | Tier 6 |
🛡️ Mandatory Social Security & Pension Contributions
SSS + PhilHealth
Employee Share: 4.5%
Employer Share: 9.5%
Wage Cap: ₱ 360,000
Frequently Asked Questions: Philippines Taxation
What are the income tax brackets in Philippines? ↓
Philippines operates a progressive tax system administered by BIR under TRAIN Law.
What social security or pension contributions apply in Philippines? ↓
Mandatory contributions include: SSS + PhilHealth (4.5%).