Our guides are organized by how you earn. Pick the track that matches you — each article explains the rules behind the numbers, with worked examples you can verify in the calculator.
Income Tax & Employees
For employees and anyone focused on salary withholding, mandatory contributions, and take-home pay.
The ProGRESS Bill, ExplainedNew
The proposed ₱350,000 tax-free threshold in simple terms — who saves ₱15,000 a year, what gets more expensive, and why.
Income Tax Brackets Explained
How the TRAIN/CREATE graduated brackets work, with marginal-rate worked examples.
SSS, PhilHealth & Pag-IBIG
The three mandatory contributions on your payslip — rates, caps, and how they reduce tax.
Computing Take-Home Pay
A step-by-step walk from gross salary to net pay, with a full worked example.
Is 13th-Month Pay Taxable?
The ₱90,000 tax-exempt ceiling under TRAIN — and why the ₱82,917 figure is a myth.
De Minimis Benefits (2026)
The updated tax-free employee perks under RR 29-2025 — rice, uniform, medical, laundry, and more.
Substitute Filing & BIR Form 2316
When you don’t have to file an ITR — the one-employer / purely-compensation rule explained.
Business & Self-Employed
For freelancers, sole proprietors, corporations, and VAT-registered sellers — deductions, business structures, VAT, corporate rates, and the 8% vs graduated choice.
Optional Standard Deduction (OSD)
The 40% simplified deduction — when it beats itemizing, and how it's computed.
Sole Proprietorship Tax
How a single-owner business is taxed — graduated vs 8%, registration, and liability.
One Person Corporation (OPC)
OPC tax treatment, corporate rates, dividends — and how it compares to a sole prop.
BIR Registration for Sole Props & Freelancers
TIN, Form 1901, Certificate of Registration, books, and receipts — plus the ₱500 fee the EOPT Law removed.
BIR Late-Filing Penalties
The 25% surcharge, 12% annual interest, and compromise penalty — how they stack on a late return, with a worked example.
Online-Seller Tax (Shopee, Lazada)
How e-commerce sellers are taxed — 8% vs graduated, the ₱250k threshold, and the 1% e-marketplace withholding (RR 16-2023).
VAT vs Percentage Tax vs 8%
Choosing your regime — the ₱3M gatekeeper, the ₱500k percentage-tax exemption, and break-even math with worked examples.
VAT in the Philippines Explained
The 12% mechanics — inclusive vs exclusive, creditable input VAT, the §110(C) carry-forward, and quarterly 2550Q filing. Pairs with the VAT calculator.
Corporate Income Tax Explained
CREATE’s 25%/20% rates, the 2% MCIT floor from the fourth year, excess-MCIT credits, and dividends. Pairs with the corporate income tax calculator.
Freelancers & Remote Work
For Upwork freelancers, virtual assistants, and anyone earning in USD from foreign clients — the worldwide-income rule, 8% vs graduated, and VAT 0% on export services.
Tax on Upwork & Freelance Income
How PH-based freelancers are taxed on USD earnings — worldwide income, why foreign clients don't withhold, and the 8% vs graduated choice.
VAT 0% on Export Services
The four conditions of Section 108(B)(2) zero-rating, required documentation, input VAT credit, and the audit traps that reclassify sales to 12%.
Receiving USD Payments
Wise, Payoneer, PayPal, and bank wires compared — fees, peso conversion, the Certificate of Inward Remittance, and BIR record-keeping.
Mixed Income
For earners with both employment and business/profession income.
Mixed-Income Tax (Employment + Business)
Earn from both a salary and a business or freelance work? The rules split by income type: compensation uses the graduated withholding tables, while business income elects 8% or graduated on its own gross. The calculator’s Mixed Income mode computes the split correctly, and the sole-proprietorship guide explains the business-side election.
Property & Wealth
Taxes on selling, buying, and inheriting property and other assets.
Real Estate Capital Gains Tax (6%)
Selling property in the Philippines — price vs zonal value, BIR Form 1706’s 30-day deadline, and the principal-residence exemption.
Estate Tax Explained (6%)
Inheritance tax under TRAIN — the ₱5M and ₱10M deductions, how property values are set, and what happens when a co-owner survives.
Real Property Tax (Amilyar) Explained
The two-step computation, assessment levels, the 1% Special Education Fund, discounts, and penalties.
Real Property Tax Rates: All 149 Cities (2026)
Verified amilyar rates from official BLGF notices — with chart, assessment levels, and discounts.
Donor’s Tax Explained (6%)
Gift tax under TRAIN — what counts as a gift, the ₱250k annual shield, the aggregation trap, and the 30% stranger rate.
Capital Gains Tax Calculator
Compute the 6% CGT, 1.5% documentary stamp tax, and local transfer tax on your own numbers — the companion tool to the guide.
Estate Tax Calculator
The flat 6% inheritance tax, after the ₱5M standard deduction and the up-to-₱10M family-home deduction.
Donor’s Tax Calculator
The 6% tax on gifts above ₱250,000 per calendar year — aggregation across gifts, explained with examples.
Real Property Tax Calculator
The annual amilyar — assessment levels, verified LGU rates from official CY2026 notices, installments, and discounts.
Consumer Taxes
Taxes embedded in the prices of everyday purchases — fuel first.
Customs & Imports
Taxes on parcels and shipments entering the Philippines — de minimis, duty, and the import VAT stack.
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