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Official 2026 Rates
Tax & BIR 5 min read · Updated 2026-06-14

BIR Income Tax Table 2026 (Philippines)

Quick answer: The 2026 BIR income tax table uses the TRAIN graduated rates (unchanged since 2023). The first ₱250,000 of annual taxable income is exempt; above that you pay a fixed amount plus a percentage of the excess, rising from 15% to 35%. Find your tax automatically →

Annual income tax table 2026 (TRAIN)

Annual taxable incomeTax due
₱0 – ₱250,0000% (exempt)
₱250,000 – ₱400,00015% of the excess over ₱250,000
₱400,000 – ₱800,000₱22,500 + 20% of the excess over ₱400,000
₱800,000 – ₱2,000,000₱102,500 + 25% of the excess over ₱800,000
₱2,000,000 – ₱8,000,000₱402,500 + 30% of the excess over ₱2,000,000
Over ₱8,000,000₱2,202,500 + 35% of the excess over ₱8,000,000

Source: Bureau of Internal Revenue (BIR), TRAIN Law (RA 10963), Phase 2 rates effective 1 January 2023 — unchanged for 2026.

How to read it

Find the row that contains your annual taxable income (gross pay minus your tax-exempt contributions and benefits). Your tax is:

Tax = fixed amount for the row + (rate × income above the row's floor)

Example — taxable income ₱500,000:

Row: ₱400,000 – ₱800,000 → ₱22,500 + 20% of excess over ₱400,000
Tax = ₱22,500 + 20% × (₱500,000 − ₱400,000)
    = ₱22,500 + ₱20,000
    = ₱42,500 per year

Monthly withholding tax table 2026

Employers deduct tax each payday using the withholding version of the table — the annual brackets divided by 12:

Taxable monthly payWithholding tax
₱0 – ₱20,8330% (exempt)
₱20,833 – ₱33,33315% of the excess over ₱20,833
₱33,333 – ₱66,667₱1,875 + 20% of the excess over ₱33,333
₱66,667 – ₱166,667₱8,541.67 + 25% of the excess over ₱66,667
₱166,667 – ₱666,667₱33,541.67 + 30% of the excess over ₱166,667
Over ₱666,667₱183,541.67 + 35% of the excess over ₱666,667

Semi-monthly and daily tables are the same brackets divided by 24 and 365. See the Withholding Tax Calculator, which handles all three.

Source: Bureau of Internal Revenue (BIR), TRAIN Law (RA 10963). For estimation only — confirm with the BIR or your HR.

Find your exact tax from the table.

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Frequently Asked Questions

What is the BIR income tax table for 2026?
The 2026 table uses the TRAIN graduated rates unchanged since 2023: ₱0–₱250,000 is exempt, then 15%, 20%, 25%, 30% and 35% on progressively higher income. Each bracket charges a fixed amount plus a percentage of the income above the bracket floor.
Has the income tax table changed for 2026?
No. The TRAIN law's Phase 2 rates took effect on 1 January 2023 and remain in force for 2026. The brackets and rates are the same as 2023, 2024 and 2025.
What is the difference between the income tax table and the withholding tax table?
The income tax table is annual — it gives your full-year liability. The withholding tax table is the same brackets divided by your pay periods (12 for monthly, 24 for semi-monthly, 365 for daily) so your employer can deduct tax each payday.
How do I read the BIR tax table?
Find the row your taxable income falls into. Your tax is the fixed amount shown for that row plus the listed percentage of the amount exceeding the row's lower bound.

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