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mybizmate Tools · Reference · Rate Table

Income Tax Table 2026The TRAIN schedule for individuals, unchanged since 2023

The full annual schedule, then how to read it, who it applies to, and what has and has not changed for 2026. Verified against RA 10963; review date beside the table.

Last reviewed · Aug 2026Legal basis · RA 10963, Sec 24(A)
Annual schedule for individuals, effective January 2023 onward. Reviewed August 2026.
Taxable income (PHP)Tax due
250,000 and belowNone
250,001 to 400,00015% of the excess over 250,000
400,001 to 800,00022,500 + 20% of the excess over 400,000
800,001 to 2,000,000102,500 + 25% of the excess over 800,000
2,000,001 to 8,000,000402,500 + 30% of the excess over 2,000,000
Above 8,000,0002,202,500 + 35% of the excess over 8,000,000
Reading It

How to use this table

Find the row your taxable income lands in. Take the fixed amount, then add the rate times the excess over the row's floor. The calculator does exactly this and shows its lines.

This Year

What changed for 2026

Nothing in this schedule. The rates that took effect in January 2023 under TRAIN still apply; there is no new table for 2026. The January note covers why confirmation matters when other sites claim otherwise.

Related

The table, applied to your actual books.

mybizmate computes on your real income and expenses, quarter by quarter, and fills the forms for you.