These are the Philippine statutory rates in force as of June 6, 2026 — contributions, minimum wage, and the BIR taxes — each shown with its rate and legal basis, reflecting the 2025–2026 CMEPA, EOPT, and RR 29-2025 changes.
Compiled and reviewed by the Orkids engineering team · cross-checked against SSS, PhilHealth, Pag-IBIG, DOLE/NWPC, and the BIR · Updated June 6, 2026
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Mandatory contributions (per employee, monthly)
The three government contributions every employer deducts and remits each month — SSS, PhilHealth, and Pag-IBIG.
| Contribution | Rate | Employee / employer split | Salary base | Max monthly |
|---|---|---|---|---|
| SSS | 15% of MSC | 5% employee / 10% employer (+ EC, MPF) | MSC ₱5,000–₱35,000 | ₱1,750 employee · ₱3,500 employer |
| PhilHealth | 5% of monthly basic | 2.5% / 2.5% | Floor ₱10,000 · ceiling ₱100,000 | ₱5,000 total (₱2,500 each) |
| Pag-IBIG (HDMF) | 2% + 2% | 2% employee / 2% employer* | Ceiling ₱10,000 | ₱200 each (₱400 total) |
| Category | Employee | Employer |
|---|---|---|
| SSS | ₱1,750 | ₱3,500 |
| PhilHealth | ₱2,500 | ₱2,500 |
| Pag-IBIG | ₱200 | ₱200 |
Legal basis: SSS: RA 11199 · PhilHealth: RA 11223 (UHC Act) · Pag-IBIG: RA 9679 (HDMF).
SSS calculator →PhilHealth calculator →Take-home pay calculator →
Minimum wage — National Capital Region
The current NCR daily minimum wage under Wage Order NCR-26, effective July 18, 2025 and carrying through 2026. Other regions set their own rates via their wage boards.
| Sector | Daily minimum wage |
|---|---|
| Non-agriculture | ₱695 |
| Agriculture; service/retail ≤15 workers; manufacturing ≤10 workers | ₱658 |
Legal basis: DOLE / NWPC Wage Order No. NCR-26; Labor Code (RA 7160 for LGU-set components).
Personal income tax (graduated, 2023 onward)
The graduated rates on annual taxable income under the TRAIN law, in force from January 1, 2023. The first ₱250,000 is exempt.
| Annual taxable income | Tax |
|---|---|
| Up to ₱250,000 | 0% |
| Over ₱250,000 to ₱400,000 | 15% of excess over ₱250,000 |
| Over ₱400,000 to ₱800,000 | ₱22,500 + 20% of excess over ₱400,000 |
| Over ₱800,000 to ₱2,000,000 | ₱102,500 + 25% of excess over ₱800,000 |
| Over ₱2,000,000 to ₱8,000,000 | ₱402,500 + 30% of excess over ₱2,000,000 |
| Over ₱8,000,000 | ₱2,202,500 + 35% of excess over ₱8,000,000 |
Legal basis: NIRC Sec. 24(A), as amended by RA 10963 (TRAIN).
13th-month pay & de minimis benefits
13th-month pay is mandatory (PD 851). It and other benefits are tax-exempt up to ₱90,000; de minimis benefits are exempt up to their own ceilings, raised by RR 29-2025 effective January 2026.
| Benefit | Tax-exempt ceiling |
|---|---|
| 13th-month pay + other benefits (combined) | ₱90,000 per year (excess taxable) |
| Rice subsidy | ₱2,500 / month |
| Uniform & clothing allowance | ₱8,000 / year |
| Actual medical assistance | ₱12,000 / year |
| Medical cash allowance to dependents | ₱2,000 / semester (₱333 / month) |
| Laundry allowance | ₱400 / month |
| Employee achievement award (tangible) | ₱12,000 / year |
| Christmas & anniversary gifts | ₱6,000 / year |
| Unused vacation leave (private) | 10 days / year monetized |
| OT / night-shift meal allowance | 25% of basic minimum wage |
| CBA + productivity incentives (combined) | ₱10,000 / year |
Legal basis: PD 851; NIRC as amended by TRAIN (₱90,000 cap); RR 29-2025 (de minimis ceilings).
13th-month pay guide →De minimis benefits guide →13th-month calculator →
Corporate income tax (CREATE)
Corporate rates under the CREATE Act. Small domestic corporations get a reduced rate; the minimum corporate income tax reverted to 2% on July 1, 2023.
| Taxpayer | Rate |
|---|---|
| Domestic corporation (regular) | 25% of net taxable income |
| Domestic corp — net income ≤₱5M and assets ≤₱100M* | 20% |
| Minimum corporate income tax (from 4th year) | 2% of gross income |
| Resident foreign corporation | 25% |
Legal basis: RA 11534 (CREATE), amending the NIRC.
VAT & percentage tax
Value-added tax and the non-VAT alternative. The ₱3,000,000 threshold separates the two; VAT is now filed quarterly only.
| Tax | Rate | Who | Return |
|---|---|---|---|
| VAT | 12% | Registered, or sales over ₱3,000,000 | 2550Q (quarterly only) |
| VAT — zero-rated | 0% | Exports and qualified sales | 2550Q |
| Percentage tax | 3% of gross | Non-VAT, sales ≤₱3,000,000 (Sec. 116) | 2551Q (quarterly) |
Legal basis: NIRC Secs. 106–116, as amended by TRAIN and the Ease of Paying Taxes Act (RA 11976).
Capital gains, estate, and documentary stamp tax
Capital-markets and transfer taxes, including the CMEPA changes effective July 1, 2025.
| Tax | Rate | Note |
|---|---|---|
| Capital gains — real property (capital asset) | 6% | On the higher of selling price, BIR zonal value, or FMV |
| Capital gains — unlisted shares | 15% | On the net capital gain (Form 1707) |
| Stock transaction tax — listed shares | 0.10% | Of gross selling price (cut from 0.6% by CMEPA, July 1, 2025) |
| Estate tax | 6% | Flat, on the net estate; ₱5M standard + up to ₱10M family-home deductions |
| DST — original issue of shares | 0.75% | Of par value (cut from 1% by CMEPA) |
| DST — deed of sale of real property | 1.5% | ₱15 per ₱1,000 of consideration or FMV, whichever is higher |
| DST — debt instruments | 0.75% | Of issue price (Sec. 179) |
Legal basis: NIRC Titles III, VI, VII, as amended by TRAIN and RA 12214 (CMEPA) / RR 19-2025.
How to cite this page
Free to reuse with attribution (CC BY 4.0). Rates change — always confirm the current figure with the issuing agency before relying on it.
Sources
- Social Security System (SSS) — contribution schedule, RA 11199
- Philippine Health Insurance Corporation (PhilHealth) — premium schedule, RA 11223 (UHC Act)
- Home Development Mutual Fund (Pag-IBIG / HDMF) — RA 9679
- DOLE / National Wages and Productivity Commission — Wage Order NCR-26
- Bureau of Internal Revenue — NIRC as amended by TRAIN (RA 10963), CREATE (RA 11534), EOPT (RA 11976), CMEPA (RA 12214); RR 19-2025; RR 29-2025