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PH Tax 2021

Philippines Tax Tables 2021 - Tax Rates and Thresholds in Philippines

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This page contains the tax table information used for the calculation of tax and payroll deductions in Philippines in 2021. These tax tables are used for the tax and payroll calculators published on iCalculator™ PH, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Philippines or would like to add to or suggest amendments to the information herein then please contact us.

Philippines Personal Income Tax Tables in 2021

The Income tax rates and personal allowances in Philippines are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Philippines Tax Calculator 2021.

Philippines Residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from ₱ 0.000.00to ₱ 250,000.00
20%Income from ₱ 250,000.01 to ₱ 400,000.00
25%Income from ₱ 400,000.01 to ₱ 800,000.00
30%Income from ₱ 800,000.01 to ₱ 2,000,000.00
32%Income from ₱ 2,000,000.01 to ₱ 8,000,000.00
35%Income from ₱ 8,000,000.01 and above
Philippines Non-residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from ₱ 0.000.00to ₱ 250,000.00
20%Income from ₱ 250,000.01 to ₱ 400,000.00
25%Income from ₱ 400,000.01 to ₱ 800,000.00
30%Income from ₱ 800,000.01 to ₱ 2,000,000.00
32%Income from ₱ 2,000,000.01 to ₱ 8,000,000.00
35%Income from ₱ 8,000,000.01 and above

Philippines Social Security and Payroll Deduction Rates in 2021

In the Philippines, both employees and employers are required to make contributions to the social security system, which is designed to provide a range of benefits and support to the working population and their families.

Philippines Social Security in 2021: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Social Security System (SSS)4.5%9.5%14%
Philippine Health Insurance Corporation (PhilHealth)1.75%1.75%3.5%
Home Development Mutual Fund (HDMF) Basic1%0%1%
Home Development Mutual Fund (HDMF) Standard2%2%4%
Employee Compensation Program (EC) basic0%100%100%
Employee Compensation Program (EC) standard0%100%100%
Philippines Social Security and Payroll Deduction in 2021: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Social Security System (SSS)n/a₱ 30,000.00n/a₱ 30,000.00
Philippine Health Insurance Corporation (PhilHealth)n/a₱ 70,000.00n/a₱ 70,000.00
Home Development Mutual Fund (HDMF) Basic₱ 12,000.00₱ 18,000.00n/an/a
Home Development Mutual Fund (HDMF) Standard₱ 18,000.00₱ 60,000.00n/a₱ 5,000.00
Employee Compensation Program (EC) basicn/an/an/a₱ 10.00
Employee Compensation Program (EC) standardn/an/a₱ 14,749.00₱ 14,769.00

Philippines VAT Rates in 2021

VAT rates for Philippines are reviewed annually, you can use the VAT Calculator to calculate VAT due in Philippines or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Philippines VAT Rates
VAT RateVAT Description
0%Zero Rated
0%Reduced Rate
12%Standard Rate
18%Higher Rate

Historic Tax Tables supported for Philippines

The following tax tables are supported by iCalculator™ PH as part of the suite of free tax tools we provide for Philippines.