What tax issue do you need help with?
Find clear Philippine tax law explanations, current tax-table guidance and practical first steps—whether you are an employee, freelancer, business owner or taxpayer responding to the BIR.
Start with your situation
Choose what you need to solve. Begin with the relevant law and the next step—not a wall of tax terminology.
Understand who is taxable, what income counts, and when filing is required.
I need the 2026 income tax table →Find the TRAIN-related individual tax rates and how to read a tax bracket.
I need to file an income tax return →Start with the basic filing process, taxpayer type and official BIR forms.
I’m a freelancer or self-employed →Check income tax choices and common registration and filing considerations.
I’m an OFW or non-resident →Understand why residency and the source of income can change the tax result.
I received a BIR notice →Identify the document, preserve records and understand which deadline applies.
Browse Philippine tax law topics
Organized using our Philippine tax law topical map, with space for more guides as they are published.
Explore the core tax law guides
Research pathways based on the uploaded topical map. These are topics being developed, not links to articles that have not been published.
TRAIN Law tax tables and computation
Understand individual income tax brackets, how to calculate tax and how the current rules differ from earlier schedules.
Income tax: practical questions
Learn what is taxable, how to file and which rules apply to employees and self-employed taxpayers.
Working abroad or earning across borders?
Understand OFW income, residency, source-of-income rules, tax treaty questions and the limits of simplified day-count rules.
Foreign income does not have the same Philippine tax treatment for every taxpayer. The applicable statute, residency status and tax treaty matter.
Dealing with the BIR?
Practical compliance and assessment pathways are planned as this library expands.
Know your taxpayer classification and required returns.
Identify the notice, check deadlines and keep evidence.
Check current BIR publications before acting.
10 Common Questions About Philippine Tax Law
Popular taxpayer questions on income tax, BIR registration, tax filing, VAT and tax assessments. These are general answers, not a search-volume ranking or individualized advice.
What is the Tax Code of the Philippines?
The National Internal Revenue Code (NIRC), as amended, governs national internal revenue taxes. Its provisions must be read alongside later amendments, BIR regulations, and relevant court decisions. Local taxes generally fall under the Local Government Code.
Who is required to pay income tax in the Philippines?
Income tax obligations depend on the kind and amount of taxable income, taxpayer status, and source of income. Filing a return and actually owing tax are not always the same; certain employees qualify for substituted filing.
How much income is tax-free in the Philippines in 2026?
Under the regular graduated individual income tax schedule, the first ₱250,000 of annual taxable income generally falls in the zero-percent bracket. Taxable income is not necessarily the same as gross salary or business receipts.
How do I calculate income tax using the TRAIN Law tax table?
Determine annual taxable income, identify the appropriate bracket under the rates effective since 2023, and calculate the base tax plus the applicable marginal percentage on the excess. Withholding and final-tax rules can affect the result.
How do I get a BIR TIN and register as a taxpayer?
Use the BIR registration procedure applicable to your taxpayer type, such as employee, professional, sole proprietor, or corporation. Check whether you already have a TIN before applying: a person should not register for multiple TINs.
Do freelancers and online sellers need to register and pay taxes?
Generally, operating a business or profession can create BIR registration, invoicing, recordkeeping and filing obligations. Income tax due depends on income, deductions, eligibility for tax options, and exemptions.
What is the difference between the 8% income tax option and graduated rates?
Qualifying self-employed individuals may elect the 8% income tax option under statutory conditions instead of the applicable graduated income tax approach. It is not an 8% VAT rate; separate transaction-tax and eligibility rules apply.
When must a business register for VAT rather than percentage tax?
VAT obligations depend on statutory turnover thresholds, the type of activity, exemptions, and voluntary registration. Some non-VAT businesses are instead liable for percentage tax. Check the current rules and the taxpayer’s circumstances.
When are BIR income tax returns due, and how do I file?
For many calendar-year individual taxpayers, the annual income tax return is generally due April 15 of the following year. Quarterly and corporate return deadlines differ; use official BIR forms and verify extensions and filing channels.
What should I do if I receive a BIR notice, PAN, or final assessment?
Identify the type of notice, record its receipt date, preserve supporting documents, and check the specific response deadline. A Preliminary Assessment Notice is not the same as a Formal Letter of Demand/Final Assessment Notice. Get professional advice promptly for disputes.
Clear guidance. Sources you can check.
TaxCode.ph is an independent Philippine tax-law information resource. Our guides are designed to explain legal rules, identify relevant documents and make the next step easier to understand. Read official updates at the Bureau of Internal Revenue and check legislation and cases through Lawphil.
General information only—not personal tax, accounting or legal advice. TaxCode.ph is not affiliated with the BIR. Guide topics shown above will be linked as individual articles become available.