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.
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, and One Person Corporations — deductions, business structures, 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.
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.
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.
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