Gov’t Employee Tax Calculator
Work through your taxable salary, taxable bonuses, and non-taxable benefits step by step to get your estimated annual and monthly withholding tax.
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
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Per the Salary Standardization Law schedule — also the base for GSIS and PhilHealth.
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Overtime pay forms part of taxable compensation income in full. Enter your cumulative overtime pay for the year, not a monthly figure.
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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)
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Standard EE share is 9% of basic pay under RA 8291.
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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.
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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).
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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)
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De Minimis Benefits (enter what you actually receive — each has its own BIR ceiling)
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Medical cash allowance specifically for dependents has its own smaller ₱333/month cap — combine if you receive both.
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This cap varies by Regional Wage Order — check with your HR/Payroll office if unsure.
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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.
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Personal Economic Relief Allowance — exempt under BIR RR 8-2000.
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Representation and Transportation Allowance under the GAA, within authorized rates.
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Monetized VL/SL of government officials and employees is exempt in full — no ceiling, unlike the private-sector 12-day cap.
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Annual Tax Due & Estimated Monthly Tax
Annual Tax Due
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Estimated Monthly Tax
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1. Taxable Salary & Other Taxable Benefits
2. Taxable Other Benefits
3. Non-Taxable Benefits
4. Total Taxable Income & Tax Computation
For educational purposes only. This calculator uses the annual TRAIN Law (RA 10963) tax table effective since Jan. 1, 2023, 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. Actual withholding may vary by agency, position, and DBM/COA issuances specific to your office. This is not a substitute for official computation by your HR or Accounting Office and should not be used in any government transaction.
Try Out Other Tools
- Benefits Calendar for Government Employees
- LGU: Salary Increase Comparison Calculator (EO 64, s. 2024)
- Monetization of Leave Credits Calculator
- NGA: Salary Increase Comparison Calculator (EO 64, s. 2024)
- Salary Grade and Step Verifier (for LGUs)
- Salary Grade and Step Verifier (for NGAs)
- Terminal Leave Benefits (TLB) Calculator

