Do you want to know how much your new take-home pay is under the approved TRAIN tax reform law of the Philippines?
We provide below an income tax table which shows:
- (1) how much tax is currently being deducted from your salary per month; and
- (2) how much the new tax will be beginning January 2018 under the Tax Reform for Acceleration and Inclusion (TRAIN) program approved into law by Pres. Rodrigo Duterte
You’ll then get to see how much your salary will increase by the additional take-home pay to be given to you because of the reduced income tax rates under the approved tax reform.
(UPDATE): We compiled all articles related to the TRAIN law on this page: TRAIN Law and BIR Tax Implementing Guidelines. Click the link to access BIR’s implementing rules and regulations and examples of how to compute applicable taxes.
Additional Take-Home Pay under TRAIN Tax Reform
* * * UPDATED resources on the approved TRAIN Tax Reform below:
- New BIR Income Tax Rates under TRAIN Law
- What’s included in the approved Philippine TRAIN Tax Reform?
- List of VAT-exempt items under new TRAIN Tax Reform
We provide below a more comprehensive tax table showing the additional take-home pay for monthly salaries up to P250,000. Here’s how to read the tax table:
- Look for the row closest to the amount of gross salary you’re receiving per month.
- Check the corresponding next column which shows how much withholding tax is currently being deducted from your salary.
- The next column “Monthly Tax in 2018 (under Tax Reform)” shows the expected amount of income tax that will be deducted from your salary beginning January 2018.
- Finally, the column “Additional Take-Home Pay per Month” shows your tax savings, that is, how much incremental salary you will receive as additional take-home pay due to the implementation of the reduced personal income tax rates.
Income Tax Table: Additional Take-Home Pay under TRAIN
| Monthly Salary | Monthly Tax in 2017 (Current) | Monthly Tax in 2018 (under Tax Reform) | Additional Take-Home Pay per Month (under 2018 Tax Reform) |
|---|---|---|---|
| P10,000 | 620.09 | 0 | 620.09 |
| P15,000 | 1,541.83 | 0 | 1,541.83 |
| P20,000 | 2,683.84 | 0 | 2,683.84 |
| P25,000 | 3,918.22 | 634.57 | 3,283.65 |
| P30,000 | 5,353.53 | 1,624.57 | 3,728.96 |
| P35,000 | 6,853.53 | 2,655.72 | 4,197.81 |
| P40,000 | 8,331.03 | 3,886.97 | 4,444.06 |
| P45,000 | 9,831.03 | 5,136.97 | 4,694.06 |
| P50,000 | 11,391.98 | 6,386.97 | 5,005.01 |
| P55,000 | 12,991.98 | 7,636.97 | 5,355.01 |
| P60,000 | 14,591.98 | 8,886.97 | 5,705.01 |
| P65,000 | 16,191.98 | 10,136.97 | 6,055.01 |
| P70,000 | 17,791.98 | 11,497.69 | 6,294.29 |
| P75,000 | 19,391.98 | 12,997.69 | 6,394.29 |
| P80,000 | 20,991.98 | 14,497.69 | 6,494.29 |
| P85,000 | 22,671.98 | 15,997.69 | 6,674.29 |
| P90,000 | 24,405.32 | 17,497.69 | 6,907.63 |
| P95,000 | 26,138.65 | 19,122.69 | 7,015.96 |
| P100,000 | 27,871.98 | 20,747.69 | 7,124.29 |
| P105,000 | 29,605.32 | 22,372.69 | 7,232.63 |
| P110,000 | 31,338.65 | 23,997.69 | 7,340.96 |
| P115,000 | 33,071.98 | 25,622.69 | 7,449.29 |
| P120,000 | 34,805.32 | 27,247.69 | 7,557.63 |
| P125,000 | 36,538.65 | 28,872.69 | 7,665.96 |
| P130,000 | 38,271.98 | 30,497.69 | 7,774.29 |
| P135,000 | 40,005.32 | 32,122.69 | 7,882.63 |
| P140,000 | 41,738.65 | 33,747.69 | 7,990.96 |
| P145,000 | 43,471.98 | 35,372.69 | 8,099.29 |
| P150,000 | 45,205.32 | 36,997.69 | 8,207.63 |
| P155,000 | 46,938.65 | 38,622.69 | 8,315.96 |
| P160,000 | 48,671.98 | 40,247.69 | 8,424.29 |
| P165,000 | 50,405.32 | 41,941.98 | 8,463.34 |
| P170,000 | 52,138.65 | 43,675.32 | 8,463.33 |
| P175,000 | 53,871.98 | 45,408.65 | 8,463.33 |
| P180,000 | 55,605.32 | 47,141.98 | 8,463.34 |
| P185,000 | 57,338.65 | 48,875.32 | 8,463.33 |
| P190,000 | 59,071.98 | 50,608.65 | 8,463.33 |
| P195,000 | 60,805.32 | 52,341.98 | 8,463.34 |
| P200,000 | 62,538.65 | 54,075.32 | 8,463.33 |
| P205,000 | 64,271.98 | 55,808.65 | 8,463.33 |
| P210,000 | 66,005.32 | 57,541.98 | 8,463.34 |
| P215,000 | 67,738.65 | 59,275.32 | 8,463.33 |
| P220,000 | 69,471.98 | 61,008.65 | 8,463.33 |
| P225,000 | 71,205.32 | 62,741.98 | 8,463.34 |
| P230,000 | 72,938.65 | 64,475.32 | 8,463.33 |
| P235,000 | 74,671.98 | 66,208.65 | 8,463.33 |
| P240,000 | 76,405.32 | 67,941.98 | 8,463.34 |
| P245,000 | 78,138.65 | 69,675.32 | 8,463.33 |
| P250,000 | 79,871.98 | 71,408.65 | 8,463.33 |
Source: BIR Tax Calculator and ABS-CBN Pinoy Tax Reform Calculator
When will I get the tax refund?
Why would you get a refund?
Huh? What are you talking about? As of Dec. 31, 2017, we have not started earning and paying income tax for 2018 so why should you already get a refund? For your information, the new tax law or otherwise know as the TRAIN is not retroactive. It will take effect on January 1, 2018.
She’s referring to the tax in 2017, that supposedly will be refunded this January 15, 2018.
can you show us the formula when the salary is 25k mo.?tnx
I would like to ask how about the overtime pay it is taxable..
what if my Basic is 30K and I have 2 dependents, what is my take home pay monthly?
What about commission..?
On your computation, did you deduct the 50K personal deduction? And did you also use the additional deduction for dependents? If so, for how many dependents?
When will be the ITR this 2018?
Just to confirm, will it be effective on Jan 1-15 cut off?
what about the project based personnel working in the government company like state universities who categorized our salary as professional fee, are we included in the implemented tax reform?
Previously your exemption is 50k + 25*3 = 125k lang, while now fixed exemption is increased to 250k irregardless if single or with dependents.
wla rin sobrang taas na rin ng mga product yung softdrinks samin nadadagan na ng 5 hanggang 8 yung cigarrette 3x… di ako mabisyo pero yung tindahan namin magsasara na 🙂
ang ganda lang tignan kasi wla pang effectong nakikita pero lahat sobrang tataas pagkain, pamasahe lahat…. bka lahat mag sisisi
Please help clarify the 2018 tax computation per your table. For example, for monthly base salary of P25,000, tax withholding under TRAIN should be P25,000 – P20,833 = P4,167 x 20% = P833.40 vs. P634.57 in your table above. The computation I’m following is based on BIR published revised withholding tax table Annex A.
the table that they are using is a automatic table on how to compute tax under train wherein they input a deduction of 50,000.00 regardless of amount. so there is the difference between 833.40 and 634.57.
25,000×12=300,000
300,000-50,000=250,000
under the annex A table the tax of 250 is 634.57. so they deducted a personal exemptiin of 50,000.00
Hi sir,
Is there changes in the monthly tax table matrix for computing tax monthly?
Is the bir published or give a copy in the branch or rdo?
Thank you so much.
How come not all companies are affected with this TAX Reform issue. Is it true that it is only applied to Provincial companies only?
hi sir, pano po yung mga sumasahod ng 10,000 below?? Sa tingin ko po medyo magmamahal ang mga bilihin dahil sa dagdag na excise tax.. ibigsabihin lang po nun talo po yung sumasahod ng mababa lalo na ang sumasahod ng below 10,000 dahil hindi madadagdagan yung sahod tapos nagmahalan pa ang presyo ng mga bilihin..
kasama ba ang ovetime sa kinakaltasan ng tax?
opo
Pa help lng po clarify. I worked as one of the many Job-Order employee on a certain government agency we we’re hoping po na wala na kaming tax pero after the payroll po nagulat kami bat may kaltas sabi po kasi may kaltas kami kasi nag gross kami ng more than 100K tas ang mode of contract namin is hindi MOA tama po ba talaga may tax pa kami?
good day ask ko lng po if under agency po na mga employee ay makakatanggap po ba ng itr or take home pay buwan-buwan maraming salamat po
dapat po basta kinakaltasan kau ng ITR yearly po yan dpat my ITR copy kau.
what is tax reform
minimum wage earner lang kmi. dapat hindi kasama ang ot sa gross income sa pg deduct ng tax.kaya ka nga ng ot para lumaki ang sahud mo. yon pala mapupunta lang sa tax. hahahaha… sablay
4 ang dependents ko. noon wala akong tax. ngayon meron na.
hi!just wanna ask if legal po ba ang 8% consultancy tax na kinukuha ng bpo company sa kanilang agent earning below 10k?
Thank you for having a more comprehensive table for the tax reform. You really made it clearer. But may I ask what’s the changes for freelancers and work from home employees like me? I do my work online and don’t have a consistent amount of earnings every month.
Sir/Ma’am,
Good day,
I would like to ask if a daily employee will be taxable if she earns Basic – 572.00 plus ECOLA – 10.00. According to minimum wage table of NCR she is above minimum but with the reference of TRAIN LAW if an employee is earning below 25K she will be zero tax. Let us say:
Basic 572.00 X 26 days = 14,872.00 monthly
She did not reach the 25K ceiling.
How can you help me regarding on this. Thank you and God bless.
How to compute a tax refund?
Hi
Is other income or monthly incentive is taxable? Base on train law?