Tax Calculator
Compare 8% flat rate vs graduated income tax
₱
8% Flat Rate
Fixed percentage of gross income
Gross Income:₱380,000.00
Tax Rate:8%
Total Tax:₱30,400.00
Simple and straightforward. No deductions allowed. Best for higher earners.
Recommended
Graduated Rate
Progressive tax brackets
Gross Income:₱380,000.00
Tax Rate:Progressive
Total Tax:₱19,500.00
Allows deductions. Lower effective rate for lower income. More complex record-keeping.
Tax Savings
By choosing the graduated rate, you could save:
₱10,900.00
*Based on an annual income of ₱380,000.00
2026 BIR Graduated Tax Brackets
₱0 - ₱250,0000%
₱250,001 - ₱400,00015%
₱400,001 - ₱800,00020%
₱800,001 - ₱2,000,00025%
₱2,000,001 - ₱8,000,00030%
Above ₱8,000,00035%