1.

Rates of Income Tax on Individual Citizen

and Individual Resident Alien of the Philippines

Taxpayer Tax Base Tax Rate Taxable Source

Resident Citizen Net Income Graduated Within and Without

Non-Resident Citizen Net Income Graduated Within Only

Resident Alien Net Income Graduated Within Only

Non-Resident Alien ET Net Income Graduated Within Only

Non-Resident Alien NET Gross Income Final Tax of 25% Within Only
Rates of Tax on Taxable Income of Individuals

Married Individuals = shall Minimum Wage Earners = shall

compute separately their be exempt from the payment of
individual income income tax
Rates of Tax on Taxable Income of Individuals