2019 Income Tax Calculator

The Tax Reform for Acceleration and Inclusion (TRAIN) bill, one of the top priorities of the Duterte administration, aims to increase the take-home pay of Filipinos starting January 1, 2018.

It introduces a lower income tax bracket for low-income earners and additional excise tax on certain products like cars, gasoline, and beverages.

Compute your updated annual income tax using this calculator.

Income Tax Computation

For employees

  • Not over P250,000: 0%
  • Over P250,000 but not over P400,000: 20% of the excess over P250,000
  • Over P400,000 but not over P800,000: P30,000 + 25% of the excess over P400,000
  • Over P800,000 but not over P2 million: P130,000 + 30% of the excess over P800,000
  • Over P2 million but not over P8 million: P490,000 + 32% of the excess over P2 million
  • Over P8 million: P2,410,000 + 35% of the excess over P8 million

For the self-employed

  • P250,000 and below: 0%
  • P500,000 and below: Exempt from 3% percentage tax
  • Below P3 million: 8% flat tax on gross sales or follow personal income tax schedule
  • Over P3 million: subject to new income tax schedule

Automotive

  • 4% for cars up to P600,000
  • 10% for cars over P600,000 but under P1 million
  • 20% for cars over P1 million but under P4 million
  • 50% for cars over P4 million

Fuel

  • Diesel: P2.50 in 2018, P4.50 in 2019, and P6 in 2020
  • LPG: P1 in 2018, P2 in 2019, and P3 in 2020
  • Gas: P7 in 2018, P9 in 2019, and P10 in 2020. The excise tax on gasoline has been P4.35 for the longest time

Vat-Free

  • Raw food
  • Agricultural products
  • Health and education
  • Senior citizens
  • PWDs
  • Cooperatives
  • Renewable energy
  • Tourism enterprises
  • BPOs in special economic zones
  • Socialized housing
  • Leases below P15,000 per month
  • Condominium association dues

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