REPUELIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF NTEPNAL REVENUE ‘Annex I Effective JANUARY 4, 2609 Co 20s 4 AT] 8ar BY 2.083 39] +0% over] +5% over] +10% over] +18% over|+20% over] +25% over|+30% ove t t I i i i LZ oo 1 o A? 1,250 2.017 589310417 20,833 2. SME 50.0 j90e3 2500) 3.333 5.000 i717 500 22317 5,208.43 32% over Exemption Status LMET/S1 75.0 1325354247504 19,542 23.958 2. ME2/ £9 10.0) 1 4087-45037, 7.083 inom, 14,599 25.000 3.ME3/ 83 126.0 1 5008-6625 845g 8198 11042 18,625 268.042 ALME4 | $4 150.0 1 6250 6.6877, 500_ 167 12.083 16887 _ 27,083 (ae ES a Ed Status +O% over] +5% over|+10% over 15% over fea over 5% over] +30% overt?! e i t l LZ 00 1 o 633 «2,500 683311 667 20,833 41 687 2. SIME 50.0 1 41675000 6,887 10,000__—16833 26.000 45.833 1.METIS1 75.0 18150 7.088 8.750, 12,083 17917 1,083 47317 2.ME2/ 52 100.0 18833 9.187, 10.883 14,187, 20.000, 29,197 50.000 3 ME3/ 83 960 4 inet? 1498019917 t98N99.0AR sn 62:NAB 4 MEA I S4 1500 419 81399316000 18.383 aay 39,.933 8 187 Legend: Z-Zero eremption _ &-Single ME Maried Employee Tiartitunber of qunlified dependent duaren ‘SME = PS0,(00 EACH WORKING EMPLOYEE Gueifed Dependent chic = P2500 eech: hut wot excsecing four (4i chien USE TABLE A FOR SINGLEMARRED EMPLOVEES WITH NO QUALIFED DEPENDENT 'Narriec EMpayee (Husbarctor We) winase spause isunempioyed IMariec Empayee (Husbarclar Wwle) whase spouse isa ronesdertctizei recehingincone from foreign sources. arise Empayoe (Hucoard.r Wile) whose epauss leangoaed in busnoss Shale wth coperdent iether nother brobersisievsener cen, ih mute enployats forthe 2ne-3r. employers (ain employer clsins personal & actonl exemption) era Exempion those Wil toledo fe Applonton ‘or Redatr ion 1. Enployad husband anghustend saine exertions of hison, 2 Enployed wife whose fusbard I leo enpyed o ergaced 1 bisitess; husbird welved olin for depeoeri cide t4vor Df the pore te 3. Sngle wth aualfiee deserdent chidren