What tax law does this calculator use?

This calculator applies the TRAIN Law (Republic Act 10963) graduated income tax rates effective January 1, 2023. The rates are: 0% for income up to PHP 250,000 annually; 15% on the excess over PHP 250,000 up to PHP 400,000; 20% on the excess over PHP 400,000 up to PHP 800,000; 25% on the excess over PHP 800,000 up to PHP 2,000,000; 30% on the excess over PHP 2,000,000 up to PHP 8,000,000; and 35% on any amount above PHP 8,000,000.

How are SSS contributions calculated?

SSS (Social Security System) employee contributions follow the 2023 contribution table. The employee share is 4.5% of the monthly salary credit (MSC). The MSC is capped at PHP 29,750, giving a maximum employee contribution of PHP 1,125 per month. For salaries below PHP 4,250, the minimum MSC of PHP 4,000 applies (PHP 180/month).

How is PhilHealth computed?

PhilHealth (Philippine Health Insurance Corporation) monthly premium is 5% of the basic monthly salary, split equally between employee and employer. The employee pays 2.5% of salary, with a minimum of PHP 400 per month (for salaries up to PHP 10,000) and a ceiling contribution based on salary at or above PHP 100,000, giving a maximum employee share of PHP 2,500 per month.

How is Pag-IBIG computed?

Pag-IBIG (HDMF) employee contribution is 2% of the monthly compensation for salaries above PHP 1,500. For salaries of PHP 1,500 and below, the rate is 1%. The maximum monthly employee contribution is PHP 100 (contribution ceiling at PHP 5,000 salary). Employers may voluntarily opt for higher contributions, but this calculator uses the standard mandatory rates.

Is the 13th month pay included?

The 13th month pay (up to PHP 90,000) is tax-exempt under Philippine law. This calculator focuses on regular monthly compensation income and does not separately model 13th month pay exemptions. Your actual annual tax may be slightly lower if you receive the mandatory 13th month pay.

Does this apply to self-employed or mixed-income earners?

No. This calculator is designed for pure compensation income earners (employees). Self-employed individuals, professionals, and mixed-income earners are taxed differently and may also pay percentage tax or VAT. Use BIR Form 1701 guidelines for those scenarios.

Philippines Income Tax Calculator

Name: Philippines Income Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your gross monthly salary to instantly compute Philippine income tax (TRAIN Law 2023), mandatory deductions (SSS, PhilHealth, Pag-IBIG), and your net take-home pay.

Your Salary Details

Gross Monthly Salary

PHP

Enter your monthly basic salary before any deductions.

Based on TRAIN Law (RA 10963) rates effective January 2023. SSS uses 2023 contribution schedule. PhilHealth uses 5% total premium (2.5% employee share). Pag-IBIG uses standard mandatory rate. Does not include 13th month pay exemption or non-compensation income.

Gross Monthly

PHP 0

Tax Withheld

PHP 0

Contributions

PHP 0

Take-Home

PHP 0

Monthly vs Annual Breakdown

Item	Monthly	Annual
Enter your salary above and click Calculate.

TRAIN Law Tax Bracket Breakdown

Enter your salary to see the BIR bracket breakdown.

How Your Salary Is Allocated

Enter your salary to see the allocation chart.

Summary

Enter your gross monthly salary to instantly compute Philippine income tax (TRAIN Law 2023), mandatory deductions (SSS, PhilHealth, Pag-IBIG), and your net take-home pay.

How it works

Enter your gross monthly salary in Philippine Pesos.
The calculator deducts mandatory SSS, PhilHealth, and Pag-IBIG employee contributions from your gross pay.
Your taxable compensation is gross pay minus those mandatory contributions.
The TRAIN Law 2023 graduated annual tax table is applied to the annualized taxable income.
Annual income tax is divided by 12 to get the monthly withholding amount.
Net take-home pay is gross pay minus all deductions and monthly tax withheld.

Use cases

Estimate your net take-home pay from a Philippine employer salary offer.
Understand how much BIR withholding tax is deducted each month.
Compare take-home pay at different salary levels under the TRAIN Law.
Verify your payslip deductions for SSS, PhilHealth, and Pag-IBIG.
Plan a monthly budget based on your actual net income.
Check how a salary increase affects your tax bracket.
Compute annual income tax for BIR Form 1700 filing estimates.
Model the tax impact of a promotion or bonus on your annual pay.

Frequently Asked Questions

Last updated: 2026-06-09 · Reviewed by Nham Vu