How to Determine Your Income Tax Rate in the Philippines
How to work out which Philippine income tax rate applies to you: check the taxable year, your taxpayer class, the type of income and any 8% election, with a worked example and decision table.
-
-
Philippine Individual Income Tax Rates Explained
Every current income tax rate for Philippine individuals with its legal basis: the 2023-onward graduated table, the 2018–2022 schedule, marginal vs effective rates, the 8% option, CMEPA final taxes and nonresident alien rates.
-
How to Identify Taxable and Non-Taxable Income for the BIR
A four-test method for sorting each item of income for BIR purposes, the six labels the Tax Code uses, and the forms that record each classification.
-
How Does a BIR Tax Assessment Work, and How Do You Protest It?
The BIR assessment process step by step: Letter of Authority, Notice of Discrepancy, PAN and FAN, the 30-day protest, the 60- and 180-day periods, appeal to the CTA, prescription, penalties and relief for micro and small taxpayers.
-
What Income Is Excluded Before Philippine Tax Is Computed?
The income left out before Philippine tax is computed: Section 32(B) exclusions, their conditions, the CMEPA changes and a worked example.
-
How to Calculate Taxable Income From Gross Income (Philippines)
A step-by-step method for getting from gross income to taxable income under the NIRC and TRAIN Law, with a worked example for an employee who also freelances.
-
Gross Income vs Taxable Income in the Philippines
Gross income is everything you earn; taxable income is what remains after exclusions and allowed deductions. How the NIRC separates the two, with worked examples.
-
Who Is Required to Pay Income Tax in the Philippines?
Who must pay Philippine income tax: individuals by citizenship and residence, corporations, estates and trusts, plus who is exempt and why paying differs from filing.
-
What Income Is Subject to Philippine Income Tax?
Philippine income tax reaches all income from whatever source unless the NIRC excludes it. Here is how taxpayer class, source rules, final taxes and exclusions decide what is taxed.
-
How Philippine Income Tax Works for Individual Taxpayers
How Philippine individual income tax works, step by step: who is taxed on what, how taxable income is computed, the 2023-onward TRAIN rates, the 8% option, withholding, and the April 15 annual return.
