Sa SONA ng Pangulong Marcos Jr ngayong araw, hiniling nya sa Kongreso na itaas ang tax-exempt threshold mula ₱250,000 patungong ₱350,000 kada taon. Pero paano ito talaga makakaapekto sa sahod mo?
Curious kami, malamang kayo din, kaya gumawa kami ng isang SONA 2026 Tax Reform Impact Calculator upang malaman namin ang estimated na matitipid natin sa tax.
I-input mo lang ang sahod, bonuses, at benefits mo, at makikita mo agad ang current tax due mo ngayon kumpara sa proposed tax due kung maipapasa ito ng Kongreso.
Makikita rin ang estimated na halaga ng dagdag na take-home pay mo kada taon at kada buwan.
Tandaan: panukala pa lang ito, hindi pa batas.
Narito din ang ilang assumptions na ginamit namin sa calculator:
- Current Law — ₱250,000 exemption, standard TRAIN brackets
- Proposed (SONA 2026) — ₱350,000 exemption.
- In-assume namin na ang mga susunod na bracket ay tumaas din ng ₱100,000, katulad ng nasa ibaba.
- Hindi namin binago ang kasalukuyang default tax at tax rate per bracket.
Annual Tax Brackets and Rates (based on the proposed during SONA and our adjustment).
- ₱0 – ₱350,000: 0% (Tax exempt)
- ₱350,001 – ₱500,000: 15% of the excess over ₱250,000
- ₱500,001 – ₱900,000: ₱22,500 + 20% of the excess over ₱400,000
- ₱900,001 – ₱2,100,000: ₱102,500 + 25% of the excess over ₱800,000
- ₱2,100,001 – ₱8,100,000: ₱402,500 + 30% of the excess over ₱2,000,000
- Over ₱8,100,000: ₱2,202,500 + 35% of the excess over ₱8,000,000
Note: The figures above may still change. What PBBM announced is only the floor for the tax exempt. Hindi yung mga rates.
Ngayon, subukan mo ang tax calculator para makita kung may mababago ba sa tax mo kung sakaling ito ay maisabatas.
⚠ Pending Legislation — Simulation Only
SONA 2026 Tax Reform Impact Calculator
See how much more take-home pay you’d get under President Marcos’s proposed ₱350,000 tax-exempt threshold, compared to the current ₱250,000 exemption.
gabotaf.com — for Filipino government employees
1Taxable Salary
2Taxable Benefits
3Non-Taxable
4Tax Due
1
Taxable Salary & Other Taxable Benefits
Your regular compensation subject to withholding tax, net of mandatory contributions.
Monthly Salary & Taxable Pay
₱
Per the Salary Standardization Law schedule — also the base for GSIS and PhilHealth.
₱
Overtime pay forms part of taxable compensation income in full. Enter your cumulative overtime pay for the year, not a monthly figure.
₱
Honoraria, hazard pay above de minimis limits, or other regular taxable add-ons. Enter your cumulative total for the year, not a monthly figure.
Mandatory Contributions (deducted before tax)
%
Standard EE share is 9% of basic pay under RA 8291.
%
2.5% of basic pay is the standard EE share under RA 11223 for everyone — it doesn’t change by income bracket. What changes is the peso amount: contributions are based on a salary floor of ₱10,000 and a ceiling of ₱100,000, so your employee share ranges between ₱250 and ₱2,500/month depending on your basic pay. Adjust the rate above only if your agency applies a different arrangement.
₱
Standard mandatory EE contribution is ₱200/month for most government personnel — adjust if yours differs (e.g., based on a different Modified Pag-IBIG II rate).
₱
Union dues, association dues, or other authorized payroll deductions with tax-deductible treatment similar to mandatory contributions.
2
Taxable Other Benefits
Bonuses/incentives and any de minimis amounts above their BIR ceilings share a combined ₱90,000 annual exemption. Anything beyond ₱90,000 becomes taxable.
Bonuses & Incentives (annual)
₱
₱
₱
₱
₱
De Minimis Benefits (enter what you actually receive — each has its own BIR ceiling)
₱
Medical cash allowance specifically for dependents has its own smaller ₱333/month cap — combine if you receive both.
₱
₱
₱
₱
₱
₱
₱
This cap varies by Regional Wage Order — check with your HR/Payroll office if unsure.
₱
Per BIR RR 29-2025: CNA/CBA incentives and PEI are tested together against one ₱12,000/year ceiling. If combined receipts exceed ₱12,000, the entire amount loses de minimis treatment and is instead tested against the ₱90,000 pool as “other benefits.”
3
Non-Taxable Benefits
These stay tax-free in full and are not added to your taxable income.
₱
Personal Economic Relief Allowance — exempt under BIR RR 8-2000.
₱
Representation and Transportation Allowance under the GAA, within authorized rates.
₱
Monetized VL/SL of government officials and employees is exempt in full — no ceiling, unlike the private-sector 12-day cap.
4
Current Law vs. Proposed Reform
About this simulation. In his July 27, 2026 SONA, President Marcos asked Congress to exempt workers earning up to ₱350,000/year from income tax, with reduced rates above that. No official bracket schedule has been released yet, so “Proposed” below applies the same TRAIN Law rates with every bracket shifted up by ₱100,000. This will be updated once Congress passes final legislation — treat these numbers as illustrative, not official.
Current Law
₱250,000 exemption
₱0
Annual Tax Due
Proposed (SONA 2026)
₱350,000 exemption
₱0
Annual Tax Due
Your Additional Take-Home Pay Per Year
₱0
≈ ₱0 more per month
Side-by-Side Computation
1. Taxable Salary & Other Taxable Benefits
2. Taxable Other Benefits
3. Non-Taxable Benefits
For educational purposes only. “Current Law” uses the annual TRAIN Law (RA 10963) tax table effective since Jan. 1, 2023. “Proposed” is Claude’s illustrative simulation of President Marcos’s July 27, 2026 SONA request to Congress — raising the exemption to ₱350,000 with reduced rates above it — modeled by shifting each TRAIN bracket by ₱100,000 in the absence of a published official schedule. This is a pending legislative proposal, not enacted law, and the final version passed by Congress may differ significantly. Also uses BIR Revenue Regulations No. 29-2025 on de minimis ceilings (effective Jan. 6, 2026), BIR RR 8-2000 on PERA/RATA, RA 8291 (GSIS), and the RA 11223 UHC Law PhilHealth schedule. This is not a substitute for official computation and should not be used in any government transaction.
Kamusta? Natuwa ka ba sa resulta? Magiwan ng komento sa ibaba.
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