Philippines Tax Calculator

Estimate monthly take-home on a single employed salary: TRAIN Law income tax and employee SSS, PhilHealth, and Pag-IBIG. Optional allowances and night differential. Not the 8% optional tax.

How to Use Our Philippines Tax Calculator

This calculator estimates take-home on a single employed compensation salary: TRAIN Law income tax plus the employee shares of SSS, PhilHealth, and Pag-IBIG. Optional fields cover taxable and non-taxable allowances and night differential (10% of hourly, 10 PM–6 AM). It is not the 8% optional tax, percentage tax, or VAT for self-employed freelancers.

Figures are estimates. SSS here is a simplified 5% of monthly salary credit (cap ₱35,000), not the official MSC table. PhilHealth employee share is 2.5% of a ₱10,000–₱100,000 base; this calculator does not apply the floor. Pag-IBIG is 2% of fund salary, max ₱200. To convert pay periods or currencies first, use the salary converter.

📋 Step-by-Step Guide:

  1. 1
    Enter your monthly salary - Input your gross monthly salary in Philippine pesos (PHP). This should be your salary before any deductions. For example, if you earn ₱25,000 per month, enter 25000 in the salary field.
  2. 2
    Use Advanced Options (optional) - Toggle Advanced Options for taxable or non-taxable allowances and night-shift hours (10 PM–6 AM). Hourly rate is derived from monthly salary (22 days × 8 hours). Night differential is 10% of that hourly rate. You do not enter an hourly rate.
  3. 3
    Click calculate - The calculator will automatically compute your SSS, PhilHealth, Pag-IBIG contributions, income tax, and net take-home pay. You'll see a detailed breakdown of all deductions, including night differential if applicable, and your estimated monthly net pay.

Philippines Tax System Overview

The Philippines tax system is governed by the Tax Reform for Acceleration and Inclusion (TRAIN) Law, which provides progressive tax rates for individual income earners. This calculator uses those brackets plus employee SSS, PhilHealth, and Pag-IBIG on a single compensation salary.

In addition to income tax, Filipino employees are required to contribute to three major social security programs: the Social Security System (SSS) for retirement and disability benefits, PhilHealth for healthcare coverage, and Pag-IBIG Fund for housing loans and savings. These contributions are automatically deducted from your salary and are mandatory for all employees in the Philippines. If you need to convert your salary between different time periods or currencies before calculating taxes, use our Philippines Salary Converter tool first.

2026 Income Tax Brackets (TRAIN Law)

Annual Taxable IncomeTax RateBase Tax
₱0 - ₱250,0000%₱0
₱250,001 - ₱400,00015%₱0
₱400,001 - ₱800,00020%₱22,500
₱800,001 - ₱2,000,00025%₱102,500
₱2,000,001 - ₱8,000,00030%₱402,500
Above ₱8,000,00035%₱2,202,500

Mandatory Contributions in the Philippines

All Filipino employees are required to contribute to three major social security programs. These contributions are automatically deducted from your salary and provide important benefits including retirement savings, healthcare coverage, and housing loan eligibility.

🏛️

SSS (Social Security System)

Employee share used here: 5% of monthly salary credit, capped at ₱35,000. Not the official MSC contribution table. Self-employed members pay the full 15% themselves.

2026 employee rate: 5%, cap ₱35,000
Example: ₱25,000 salary = ₱1,250
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PhilHealth

Total premium 5%, employee share 2.5%. Base used here is monthly salary up to ₱100,000. The calculator does not apply the ₱10,000 floor.

2026 employee share: 2.5%
Example: ₱25,000 salary = ₱625
🏠

Pag-IBIG Fund

Employee 2% of fund salary, max ₱200. This calculator does not apply the 1% tier for pay at or below ₱1,500.

2026 employee rate: 2%, max ₱200
Example: ₱25,000 salary = ₱200
🌙

Night Differential

Additional pay for work performed between 10:00 PM and 6:00 AM. Subject to income tax and mandatory contributions.

2026 rate: 10% of hourly, 10 PM–6 AM
Hourly from salary: monthly ÷ 176 hours

Frequently Asked Questions

How accurate is this tax calculator?

It estimates a single employed compensation salary under TRAIN Law and the 2026 employee shares of SSS, PhilHealth, and Pag-IBIG used on this site. SSS is a simplified 5% of monthly salary credit (cap ₱35,000), not the official MSC table. Actual payroll can differ by employer policy and BIR filing.

Does this cover freelance or 8% tax?

No. It does not compute the 8% optional tax, percentage tax, or VAT for self-employed freelancers, and it does not combine multiple jobs.

Are there any deductions I can claim?

TRAIN Law removed personal and additional exemptions. This calculator uses the ₱250,000 0% bracket, then 15–35% on compensation. Optional non-taxable allowances are subtracted from taxable pay up to what you enter. It does not model itemized deductions or other BIR forms.

What is night differential and how is it calculated?

Night differential is 10% of hourly pay for hours between 10 PM–6 AM. Hourly pay is monthly salary ÷ 176 (22 days × 8 hours). Enter night hours only. The amount is added to taxable compensation.

When should I use this calculator?

Use it to estimate employed take-home on one salary, including optional allowances and night differential. To convert pay periods or currencies first, use the salary converter.

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