CalcunetBIR Tax Calculator
The full BIR annual income tax bracket table under the TRAIN law — enter your taxable income to see exactly which bracket applies and how the tax is computed.
| Taxable income bracket | Tax due |
|---|---|
| Up to ₱250,000.00 | None |
| ₱250,000.00 – ₱400,000.00 | ₱0.00 + 15% of the excess over ₱250,000.00 |
| ₱400,000.00 – ₱800,000.00 | ₱22,500.00 + 20% of the excess over ₱400,000.00 |
| ₱800,000.00 – ₱2,000,000.00 | ₱102,500.00 + 25% of the excess over ₱800,000.00 |
| ₱2,000,000.00 – ₱8,000,000.00 | ₱402,500.00 + 30% of the excess over ₱2,000,000.00 |
| Over ₱8,000,000.00 | ₱2,202,500.00 + 35% of the excess over ₱8,000,000.00 |
Your computation
₱22,500.00 + 20% x ₱100,000.00 (excess over ₱400,000.00) = ₱42,500.00
Reading the bracket table
Find the row that contains your taxable income — that row's "base tax" is what you owe on everything up to that bracket's floor, already added up for you. Add the bracket's rate applied to whatever your income exceeds that floor by, and you have your total annual tax due. The tool above highlights your matching row and does this arithmetic automatically.
Want the full story behind this table — what changed, what's exempt, and how self-employed earners are taxed differently? Read TRAIN Law Explained.
BIR tax calculator FAQ
Where does this bracket table come from?
These are the BIR's revised annual income tax brackets for individuals under Republic Act 10963 (the TRAIN law), effective January 1, 2023 onward — the second and current phase of TRAIN's rate reductions. Cross-check against the latest BIR Revenue Regulations if you suspect a new law has changed them since.
How do I find my 'taxable income' to enter here?
Taxable income is your gross annual compensation minus mandatory contributions (SSS, PhilHealth, Pag-IBIG) and, if applicable, minus any additional exemptions your employer applies. For most salaried employees, this figure appears directly on BIR Form 2316 at year-end.
Why does the table show 'base tax + rate% of excess' instead of one flat percentage?
Because the Philippines uses a graduated tax system — each bracket's rate only applies to the income within that bracket, not your whole income. The 'base tax' figure is simply the tax already accumulated from all the lower brackets, so you don't have to re-add every bracket by hand.