BIR Income Tax Calculator Philippines 2025 [Fast & Accurate]
“Know Your Take-Home Pay Instantly. Calculate Your 2025 Taxes Now!”
The BIR Income Tax Calculator for the Philippines is a user-friendly tool designed to estimate your monthly take-home pay after accounting for income tax and mandatory contributions to the Social Security System (SSS), the Philippine Health Insurance Corporation (PhilHealth), and the Home Development Mutual Fund (Pag-IBIG).
Updated for 2025, this calculator incorporates the latest contribution rates and income tax brackets as mandated by Philippine regulations, ensuring accurate and reliable results.
Whether you're an employee, freelancer, or business owner, this tool helps you understand your deductions and plan your finances effectively.
How to Use the Tax Calculator Philippines
Using the BIR Income Tax Calculator is straightforward and requires only a few steps:
- Enter Your Monthly Income: Input your gross monthly salary in the "Monthly Income" field. For example, if you earn ₱30,000 per month, enter that amount.
- Click Calculate: Press the "Calculate" button to process your input.
- Review Results: The calculator will display a detailed breakdown, including:
- SSS, PhilHealth, and Pag-IBIG contributions
- Income tax
- Total deductions
- Net pay after deductions
This process lets you quickly see how much of your income is deducted and what you’ll take home each month.
How to Calculate Tax and Net Pay After Deductions
To find out how much money you actually take home after getting paid, you'll need to subtract things like taxes, SSS, PhilHealth, and Pag-IBIG from your total salary.
Here's how:
- Calculate Total Deductions:
- Total Contributions: This includes the amount you contribute to your retirement fund (SSS), health insurance (PhilHealth), and other benefits (Pag-IBIG).
- Income Tax: This is the tax you pay on your income.
- Add Total Contributions and Income Tax:
- Total Deductions = Total Contributions + Income Tax
- Calculate Net Pay After Deductions:
- Net Pay After Deductions = Monthly Income - Total Deductions
Example 1:
Let's say your monthly salary is ₱35,000. To find your Net Pay After Deductions:
- Calculate Total Deductions:
- Total Contributions = ₱1,750 (SSS) + ₱875 (PhilHealth) + ₱200 (Pag-IBIG) = ₱2,825
- Taxable Income = ₱35000 (Monthly Income) - ₱2,825 (Total Contributions) = ₱32,175
- Income Tax = [₱32,175 (Taxable Income) - ₱20,833 (Compensation Level)] x 15% = ₱1,701.3
- Total Deductions = ₱2,825 (Total Contributions) + ₱1,701.3 (Income Tax) = ₱4256.3
- Calculate Net Pay After Deductions:
- Net Pay After Deductions = ₱35,000 (Monthly Income) - ₱4256.3 (Total Deductions) = ₱30,473.7
So, your Net Pay After Deductions would be ₱30,473.7 on a monthly income of ₱35,000 in the Philippines.
Example 2:
Consider an employee earning ₱50,000 monthly. To find the Net Pay After Deductions:
- Calculate Total Deductions:
- Total Contributions = ₱1,750 (SSS) + ₱1,250 (PhilHealth) + ₱200 (Pag-IBIG) = ₱3,200
- Taxable Income = ₱50,000 (Monthly Income) - ₱3,200 (Total Contributions) = ₱46,800
- Income Tax = Base tax of ₱1,875 + [₱46,800 (Taxable Income) - ₱33,333 (Compensation Level)] x 15% = ₱4,568.40
- Total Deductions = ₱3,200 (Total Contributions) + ₱4,568.40 (Income Tax) = ₱7,768.40
- Calculate Net Pay After Deductions:
- Net Pay After Deductions = ₱50,000 (Monthly Income) - ₱7,768.40 (Total Deductions) = ₱42,231.60
So, your Net Pay After Deductions would be ₱42,231.60 on a monthly income of ₱35,000 in the Philippines.
Why Use This BIR Tax Calculator?
This BIR calculator offers several benefits:
- Accuracy: It uses official 2025 rates for SSS, PhilHealth, Pag-IBIG, and income tax, ensuring precise calculations.
- Clarity: The breakdown of each deduction helps users understand their payroll deductions.
- Convenience: It eliminates the need for manual calculations or consulting multiple sources, saving time.
Understanding Your Total Deductions
To provide clarity on where your money goes, here’s a detailed explanation of each deduction, including how it’s calculated based on 2025 rates:
SSS Contributions
The Social Security System (SSS) provides benefits such as retirement, disability, and death pensions.
In 2025, the total contribution rate is 15% of the Monthly Salary Credit (MSC), with the employee contributing 5% and the employer covering the remaining 10%.
The MSC ranges from ₱5,000 to ₱35,000, resulting in employee contributions between ₱250 and ₱1,750.
For example, an employee with a monthly salary of ₱30,000 would have an MSC of ₱30,000, contributing ₱1,500 (5% of ₱30,000).
PhilHealth Contributions
PhilHealth funds health insurance coverage for medical expenses. For 2025, the total contribution rate is 5% of the monthly basic salary, split equally between employee and employer (2.5% each).
The contribution is capped at a minimum of ₱500 (employee share: ₱250) for salaries up to ₱10,000 and a maximum of ₱5,000 (employee share: ₱2,500) for salaries of ₱100,000 or more.
For instance, an employee earning ₱50,000 monthly would contribute ₱1,250 (2.5% of ₱50,000).
To check the latest rates, must check our PhilHealth Contribution Table. Moreover, for quick computations, try our PhilHealth Contribution Calculator.
Pag-IBIG Contributions
The Home Development Mutual Fund (Pag-IBIG) supports savings and housing programs.
The total contribution rate is 4%, with employees and employers each contributing 2%. For salaries above ₱10,000, the employee’s contribution is capped at ₱200.
For example, an employee earning ₱15,000 would contribute ₱200, as their salary exceeds the cap threshold.
Income Tax
Under the Tax Reform for Acceleration and Inclusion (TRAIN) Law, income tax in 2025 is calculated progressively based on monthly taxable income (gross income minus contributions).
The tax rates are:
| Monthly Taxable Income (₱) | Tax Rate | Base Tax (₱) | Additional Tax on Excess |
|---|---|---|---|
| Up to ₱20,833 | 0% | 0 | - |
| ₱20,833 - ₱33,332 | 15% | 0 | 15% of excess over 20,833 |
| ₱33,333 - ₱66,666 | 20% | ₱1,875 | 20% of excess over 33,333 |
| ₱66,667 - ₱166,666 | 25% | ₱8,541.80 | 25% of excess over 66,667 |
| ₱166,667 - ₱666,666 | 30% | ₱33,541.80 | 30% of excess over 166,667 |
| Above 666,666 | 35% | ₱183,541.80 | 35% of excess over 666,667 |
For example, an employee with a monthly salary of ₱32,000, after deductions of ₱2,600 (SSS: ₱1,600, PhilHealth: ₱800, Pag-IBIG: ₱200), has a taxable income of ₱29,400.
The tax is calculated as 15% of (₱29,400 - ₱20,833) = ₱1,285.05.
Complete Revised Withholding Tax Table
This complete Revised Withholding Tax Table, effective from January 1, 2023, and onwards, shows different income groups and the tax rates for each. Higher incomes have higher tax rates.
| Pay Period / Details | 1 | 2 | 3 | 4 | 5 | 6 |
|---|---|---|---|---|---|---|
| DAILY | ||||||
| Compensation Range | Bracket 1 | Bracket 2 | Bracket 3 | Bracket 4 | Bracket 5 | Bracket 6 |
| Income Range | ₱685 and below | ₱685 - ₱1,095 | ₱1,096 - ₱2,191 | ₱2,192 - ₱5,478 | ₱5,479 - ₱21,917 | ₱21,918 and above |
| Prescribed Withholding Tax | Rate 1 | Rate 2 | Rate 3 | Rate 4 | Rate 5 | Rate 6 |
| Tax Amount | 0.00 | 0.00 +15% over ₱685 | ₱61.65 +20% over ₱1,096 | ₱280.85 +25% over ₱2,192 | ₱1,102.60 +30% over ₱5,479 | ₱6,034.30 +35% over ₱21,918 |
| WEEKLY | ||||||
| Compensation Range | Bracket 1 | Bracket 2 | Bracket 3 | Bracket 4 | Bracket 5 | Bracket 6 |
| Income Range | ₱4,808 and below | ₱4,808 - ₱7,691 | ₱7,692 - ₱15,384 | ₱15,385 - ₱38,461 | ₱38,462 - ₱153,845 | ₱153,846 and above |
| Prescribed Withholding Tax | Rate 1 | Rate 2 | Rate 3 | Rate 4 | Rate 5 | Rate 6 |
| Tax Amount | 0.00 | 0.00 +15% over ₱4,808 | ₱432.60 +20% over ₱7,692 | ₱1,971.20 +25% over ₱15,385 | ₱7,740.45 +30% over ₱38,462 | ₱42,355.65 +35% over ₱153,846 |
| SEMI-MONTHLY | ||||||
| Compensation Range | Bracket 1 | Bracket 2 | Bracket 3 | Bracket 4 | Bracket 5 | Bracket 6 |
| Income Range | ₱10,417 and below | ₱10,417 - ₱16,666 | ₱16,667 - ₱33,332 | ₱33,333 - ₱83,332 | ₱83,333 - ₱333,332 | ₱333,333 and above |
| Prescribed Withholding Tax | Rate 1 | Rate 2 | Rate 3 | Rate 4 | Rate 5 | Rate 6 |
| Tax Amount | 0.00 | 0.00 +15% over ₱10,417 | ₱937.50 +20% over ₱16,667 | ₱4,270.70 +25% over ₱33,333 | ₱16,770.70 +30% over ₱83,333 | ₱91,770.70 +35% over ₱333,333 |
| MONTHLY | ||||||
| Compensation Range | Bracket 1 | Bracket 2 | Bracket 3 | Bracket 4 | Bracket 5 | Bracket 6 |
| Income Range | ₱20,833 and below | ₱20,833 - ₱33,332 | ₱33,333 - ₱66,666 | ₱66,667 - ₱166,666 | ₱166,667 - ₱666,666 | ₱666,667 and above |
| Prescribed Withholding Tax | Rate 1 | Rate 2 | Rate 3 | Rate 4 | Rate 5 | Rate 6 |
| Tax Amount | 0.00 | 0.00 +15% over ₱20,833 | ₱1,875.00 +20% over ₱33,333 | ₱8,541.80 +25% over ₱66,667 | ₱33,541.80 +30% over ₱166,667 | ₱183,541.80 +35% over ₱666,667 |
This table is important for figuring out how much tax you need to pay each month, half-month, week, or day.
For readers dealing with stock-based compensation in the United States, the RSU Tax Withholding Calculator provides a simple way to estimate tax withholding on Restricted Stock Units.
Annual Tax Table
This table, effective from January 1, 2023, and onwards, is important for figuring out how much tax you need to pay annually.
| Bracket | Rate |
|---|---|
| Not over ₱250,000.00 | 0% |
| Over ₱250,000.00 but not over ₱400,000.00 | 15% of the excess over ₱250,000.00 |
| Over ₱400,000.00 but not over ₱800,000.00 | ₱22,500.00 + 20% of the excess over ₱400,000.00 |
| Over ₱800,000.00 but not over ₱2,000,000.00 | ₱102,500.00 + 25% of the excess over ₱800,000.00 |
| Over ₱2,000,000.00 but not over ₱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 |
The Tax Table helps you plan your finances better, so you can manage your deductions and increase your take-home pay. Understanding this tool is the first step to accurate tax calculation.
Income Tax vs. Other Taxes
Unlike consumption-based taxes like Value Added Tax (VAT), which is applied at each stage of production and typically ranges from 12% to 25% globally, income tax in the Philippines is a direct tax on personal earnings.
While VAT is enforced in over 160 countries and accounts for approximately 20% of global tax revenue, income tax under the TRAIN Law is progressive, designed to be equitable by taxing higher incomes at higher rates.
For comparison, corporate income tax rates in the Philippines are typically 25%, while individual income tax rates range from 0% to 35%.
Legal and Regulatory Context
The 2025 rates are governed by:
- Republic Act No. 11199 (Social Security Act of 2018): Mandates the 15% SSS contribution rate to ensure the sustainability of social security benefits.
- PhilHealth Circular No. 2019-0009: Establishes the 5% PhilHealth contribution rate, effective since December 2019, to enhance healthcare funding.
- Pag-IBIG Regulations: Set the 4% contribution rate to support housing and savings programs.
- TRAIN Law (Republic Act No. 10963): Defines the progressive income tax structure, ensuring lower-income earners pay less or no tax.
Wrapping Up
The BIR Income Tax Calculator for 2025 is an essential tool for understanding your monthly deductions and net pay.
By providing accurate calculations based on the latest rates, it empowers users to make informed financial decisions.
Whether you’re budgeting for daily expenses or planning long-term savings, this calculator offers clarity and convenience, ensuring you know exactly where your money goes.
BIR Tax Calculator Philippines FAQs
How Much Salary Is Taxable in the Philippines in 2025?
In the Philippines, people who earn up to ₱250,000 per year do not have to pay taxes.
If you are earning more than ₱250,000 annually, you are subject to tax on 15% of the excess over ₱250,000.
What is SSS, and why do I pay it?
SSS is a savings plan that helps you when you retire or can’t work, if you’re a worker in the Philippines. You and your boss pay into it for your future.
What is PhilHealth, and what does it do?
PhilHealth is a health insurance that pays for your medical bills if you need hospital care. You and your boss share the cost to keep you covered.
What is Pag-IBIG, and why is it important?
Pag-IBIG is a fund that helps you save for a house or loans if you want to buy a home. You and your boss pay to build your savings.
How does the calculator figure out my taxes?
The calculator checks your salary after fees and applies a tax rate if you earn more than ₱20,833 a month. You pay no tax if you earn less, or up to 35% if you earn a lot.
Tax per Income
The table below lists tax per income for various monthly salaries, linking to detailed breakdowns.
| Tax per Income (₱25,000 - ₱50,000) | Tax per Income (₱55,000 - ₱70,000) | Tax per Income (₱75,000 - ₱90,000) | Tax per Income (₱95,000 - ₱250,000) |
|---|---|---|---|
| ₱25,000 | ₱55,000 | ₱75,000 | ₱95,000 |
| ₱30,000 | ₱60,000 | ₱80,000 | ₱100,000 |
| ₱35,000 | ₱65,000 | ₱85,000 | ₱250,000 |
| ₱40,000 | ₱70,000 | ₱90,000 | |
| ₱45,000 | |||
| ₱50,000 |
Start planning your finances today!