TAX RATE FOR JANUARY 2018 (RPSU)

SUBJECT TO REVISION AFTER ORIENTATION WITH BIR

GRADE STEP BASIC DEDTAX Annual

1 3 10,695.00 - 128,340.00
1 4 10,789.00 - 129,468.00
1 5 10,884.00 - 130,608.00
1 6 10,982.00 - 131,784.00
1 7 11,076.00 - 132,912.00
1 8 11,173.00 - 134,076.00
2 8 11,864.00 - 142,368.00
4 1 12,674.00 - 152,088.00
4 3 12,884.00 - 154,608.00
4 4 12,990.00 - 155,880.00
4 6 13,206.00 - 158,472.00
4 7 13,315.00 - 159,780.00
4 8 13,424.00 - 161,088.00
6 1 14,340.00 - 172,080.00
9 1 17,473.00 - 209,676.00
10 1 18,718.00 - 224,616.00
11 Teacher I 1-3 20,179.00 - 242,148.00
11 Teacher I 4 20,963.00 26.00 251,556.00
11 Teacher I 5 21,231.00 79.60 254,772.00
11 Teacher I 6 21,502.00 133.80 258,024.00
11 Teacher I 7 21,777.00 188.80 261,324.00
11 Teacher I 8 22,055.00 244.40 264,660.00
12 Teacher II 1 22,149.00 263.20 265,788.00
12 Teacher II 2 22,410.00 315.40 268,920.00
12 Teacher II 3 22,674.00 368.20 272,088.00
12 Teacher II 4 22,942.00 421.80 275,304.00
12 Teacher II 5 23,212.00 475.80 278,544.00
12 Teacher II 6 23,486.00 530.60 281,832.00
12 Teacher II 7 23,763.00 586.00 285,156.00
12 Teacher II 8 24,043.00 642.00 288,516.00
13 Teacher III 1 24,224.00 678.20 290,688.00
13 Teacher III 2 24,510.00 735.40 294,120.00
13 Teacher III 3 24,799.00 793.20 297,588.00
13 Teacher III 4 25,091.00 851.60 301,092.00
13 Teacher III 5 25,387.00 910.80 304,644.00
13 Teacher III 6 25,686.00 970.60 308,232.00
13 Teacher III 7 25,989.00 1,031.20 311,868.00
13 Teacher III 8 26,296.00 1,092.60 315,552.00
14 HT-I/GC-I 1 26,494.00 1,132.20 317,928.00
14 HT-I/GC-I 2 26,806.00 1,194.60 321,672.00
14 HT-I/GC-I 3 27,122.00 1,257.80 325,464.00
14 HT-I/GC-I 4 27,442.00 1,321.80 329,304.00
14 HT-I/GC-I 5 27,766.00 1,386.60 333,192.00
14 HT-I/GC-I 6 28,093.00 1,452.00 337,116.00
14 HT-I/GC-I 7 28,424.00 1,518.20 341,088.00
14 HT-I/GC-I 8 28,759.00 1,585.20 345,108.00
15 HT-II/GC-II/ 1 29,010.00 1,635.40 348,120.00
15 HT-II/GC-II/ 2 29,359.00 1,705.20 352,308.00
15 HT-II/GC-II/ 3 29,713.00 1,776.00 356,556.00
15 HT-II/GC-II/ 4 30,071.00 1,847.60 360,852.00
15 HT-II/GC-II/ 5 30,432.00 1,919.80 365,184.00
15 HT-II/GC-II/ 6 30,799.00 1,993.20 369,588.00
15 HT-II/GC-II/ 7 31,170.00 2,067.40 374,040.00
15 HT-II/GC-II/ 8 31,545.00 2,142.40 378,540.00
16 HT-III/GC-III 1 31,765.00 2,186.40 381,180.00
16 HT-III/GC-III 2 32,147.00 2,262.80 385,764.00
16 HT-III/GC-III 3 32,535.00 2,340.40 390,420.00
16 HT-III/GC-III 4 32,926.00 2,418.60 395,112.00
16 HT-III/GC-III 5 33,323.00 2,498.00 399,876.00
16 HT-III/GC-III 6 33,724.00 2,597.70 404,688.00
16 HT-III/GC-III 7 34,130.00 2,699.20 409,560.00
16 HT-III/GC-III 8 34,541.00 2,802.00 414,492.00
17 HT-IV/Dentis1 34,781.00 2,862.00 417,372.00
17 HT-IV/Dentis2 35,201.00 2,967.00 422,412.00
17 HT-IV/Dentis3 35,624.00 3,072.75 427,488.00
17 HT-IV/Dentis4 36,053.00 3,180.00 432,636.00
17 HT-IV/Dentis5 36,487.00 3,288.50 437,844.00
17 HT-IV/Dentis6 36,927.00 3,398.50 443,124.00
17 HT-IV/Dentis7 37,371.00 3,509.50 448,452.00
17 HT-IV/Dentis8 37,821.00 3,622.00 453,852.00
18 MT-I 1 38,085.00 3,688.00 457,020.00
18 MT-I 2 38,543.00 3,802.50 462,516.00
18 MT-I 3 39,007.00 3,918.50 468,084.00
18 MT-I 4 39,477.00 4,036.00 473,724.00
18 MT-I 5 39,952.00 4,154.75 479,424.00
18 MT-I 6 40,433.00 4,275.00 485,196.00
18 MT-I 7 40,920.00 4,396.70 491,040.00
18 MT-I 8 41,413.00 4,520.00 496,956.00
19 MT-II/P-I 1 42,099.00 4,691.50 505,188.00
19 MT-II/P-I 2 42,730.00 4,849.25 512,760.00
19 MT-II/P-I 3 43,371.00 5,009.50 520,452.00
19 MT-II/P-I 4 44,020.00 5,171.75 528,240.00
19 MT-II/P-I 5 44,680.00 5,336.75 536,160.00
19 MT-II/P-I 6 45,350.00 5,504.25 544,200.00
19 MT-II/P-I 7 46,030.00 5,674.20 552,360.00
19 MT-II/P-I 8 46,720.00 5,846.75 560,640.00
20 P-II 1 47,037.00 5,926.00 564,444.00
20 P-II 2 47,742.00 6,102.25 572,904.00
20 P-II 3 48,457.00 6,281.00 581,484.00
20 P-II 4 49,184.00 6,462.70 590,208.00
21 P-III 1 52,554.00 7,305.25 630,648.00
21 P-III 2 53,341.00 7,502.00 640,092.00
21 P-III 3 54,141.00 7,702.00 649,692.00
21 P-III 4 54,952.00 7,904.70 659,424.00
22 P-IV/PSDS/E1 58,717.00 8,846.00 704,604.00
22 P-IV/PSDS/E2 59,597.00 9,066.00 715,164.00
22 P-IV/PSDS/E3 60,491.00 9,289.50 725,892.00
22 P-IV/PSDS/E4 61,397.00 9,516.00 736,764.00
22 P-IV/PSDS/E5 62,318.00 9,746.25 747,816.00
22 P-IV/PSDS/E6 63,252.00 9,979.75 759,024.00
22 P-IV/PSDS/E7 64,200.00 10,216.75 770,400.00
25 ASDS 2 83,674.00 15,935.43 1,004,088.00
26 SDS 7 100,708.00 21,045.63 1,208,496.00
TAX RATE FOR JANUARY 2019
SUBJECT TO REVISION AFTER ORIENTATION WITH BIR
PHILHEALTH
GRADE STEP BASIC DEDTAX Annual PS GS
11 Teacher I 1 20,754.00 249,048.00 285.37 285.37
11 Teacher I 2 21,038.00 40.95 252,456.00 289.27 289.27
11 Teacher I 3 21,327.00 98.75 255,924.00 293.25 293.25
11 Teacher I 4 21,619.00 157.15 259,428.00 297.26 297.26
11 Teacher I 5 21,915.00 216.30 262,980.00 301.33 301.33
11 Teacher I 6 22,216.00 276.50 266,592.00 305.47 305.47
11 Teacher I 7 22,520.00 337.30 270,240.00 309.65 309.65
11 Teacher I 8 22,829.00 399.10 273,948.00 313.90 313.90
12 Teacher II 1 22,938.00 420.90 275,256.00 315.40 315.40
12 Teacher II 2 23,222.00 477.70 278,664.00 319.30 319.30
12 Teacher II 3 23,510.00 535.30 282,120.00 323.26 323.26
12 Teacher II 4 23,801.00 593.50 285,612.00 327.26 327.26
12 Teacher II 5 24,096.00 652.50 289,152.00 331.32 331.32
12 Teacher II 6 24,395.00 712.30 292,740.00 335.43 335.43
12 Teacher II 7 24,697.00 772.70 296,364.00 339.58 339.58
12 Teacher II 8 25,003.00 833.90 300,036.00 343.79 343.79
13 Teacher III 1 25,232.00 879.70 302,784.00 346.94 346.94
13 Teacher III 2 25,545.00 942.30 306,540.00 351.24 351.24
13 Teacher III 3 25,861.00 1,005.50 310,332.00 355.59 355.59
13 Teacher III 4 26,181.00 1,069.50 314,172.00 359.99 359.99
13 Teacher III 5 26,506.00 1,134.50 318,072.00 364.46 364.46
13 Teacher III 6 26,834.00 1,200.10 322,008.00 368.97 368.97
13 Teacher III 7 27,166.00 1,266.50 325,992.00 373.53 373.53
13 Teacher III 8 27,503.00 1,333.90 330,036.00 378.17 378.17
14 HT-I/GC-I 1 27,755.00 1,384.30 333,060.00 381.63 381.63
14 HT-I/GC-I 2 28,099.00 1,453.10 337,188.00 386.36 386.36
14 HT-I/GC-I 3 28,447.00 1,522.70 341,364.00 391.15 391.15
14 HT-I/GC-I 4 28,800.00 1,593.30 345,600.00 396.00 396.00
14 HT-I/GC-I 5 29,156.00 1,664.50 349,872.00 400.90 400.90
14 HT-I/GC-I 6 29,517.00 1,736.70 354,204.00 405.86 405.86
14 HT-I/GC-I 7 29,883.00 1,809.90 358,596.00 410.89 410.89
14 HT-I/GC-I 8 30,253.00 1,883.90 363,036.00 415.98 415.98
15 HT-II/GC-II/PHN 1 30,531.00 1,939.50 366,372.00 419.80 419.80
15 HT-II/GC-II/PHN 2 30,909.00 2,015.10 370,908.00 425.00 425.00
15 HT-II/GC-II/PHN 3 31,292.00 2,091.70 375,504.00 430.27 430.27
15 HT-II/GC-II/PHN 4 31,680.00 2,169.30 380,160.00 435.60 435.60
15 HT-II/GC-II/PHN 5 32,072.00 2,247.70 384,864.00 440.99 440.99
15 HT-II/GC-II/PHN 6 32,469.00 2,327.10 389,628.00 446.45 446.45
15 HT-II/GC-II/PHN 7 32,871.00 2,407.50 394,452.00 451.98 451.98
15 HT-II/GC-II/PHN 8 33,279.00 2,489.10 399,348.00 457.59 457.59
16 HT-III/GC-III 1 33,584.00 2,562.70 403,008.00 461.78 461.78
16 HT-III/GC-III 2 34,000.00 2,666.70 408,000.00 467.50 467.50
16 HT-III/GC-III 3 34,421.00 2,771.95 413,052.00 473.29 473.29
16 HT-III/GC-III 4 34,847.00 2,878.45 418,164.00 479.15 479.15
16 HT-III/GC-III 5 35,279.00 2,986.45 423,348.00 485.09 485.09
16 HT-III/GC-III 6 35,716.00 3,095.70 428,592.00 491.10 491.10
16 HT-III/GC-III 7 36,159.00 3,206.45 433,908.00 497.19 497.19
16 HT-III/GC-III 8 36,606.00 3,318.20 439,272.00 503.33 503.33
17 HT-IV/Dentist 1 36,942.00 3,402.20 443,304.00 507.95 507.95
17 HT-IV/Dentist 2 37,400.00 3,516.70 448,800.00 514.25 514.25
17 HT-IV/Dentist 3 37,863.00 3,632.45 454,356.00 520.62 520.62
17 HT-IV/Dentist 4 38,332.00 3,749.70 459,984.00 527.07 527.07
17 HT-IV/Dentist 5 38,807.00 3,868.45 465,684.00 533.60 533.60
17 HT-IV/Dentist 6 39,288.00 3,988.70 471,456.00 540.21 540.21
17 HT-IV/Dentist 7 39,774.00 4,110.20 477,288.00 546.89 546.89
17 HT-IV/Dentist 8 40,267.00 4,233.45 483,204.00 550.00 550.00
18 MT-I 1 40,637.00 4,325.95 487,644.00 550.00 550.00
18 MT-I 2 41,140.00 4,451.70 493,680.00 550.00 550.00
18 MT-I 3 41,650.00 4,579.20 499,800.00 550.00 550.00
18 MT-I 4 42,165.00 4,707.95 505,980.00 550.00 550.00
18 MT-I 5 42,688.00 4,838.70 512,256.00 550.00 550.00
18 MT-I 6 43,217.00 4,970.95 518,604.00 550.00 550.00
18 MT-I 7 43,752.00 5,104.70 525,024.00 550.00 550.00
18 MT-I 8 44,294.00 5,240.20 531,528.00 550.00 550.00
19 MT-II/P-I 1 45,269.00 5,483.95 543,228.00 550.00 550.00
19 MT-II/P-I 2 46,008.00 5,668.70 552,096.00 550.00 550.00
19 MT-II/P-I 3 46,759.00 5,856.45 561,108.00 550.00 550.00
19 MT-II/P-I 4 47,522.00 6,047.20 570,264.00 550.00 550.00
19 MT-II/P-I 5 48,298.00 6,241.20 579,576.00 550.00 550.00
19 MT-II/P-I 6 49,086.00 6,438.20 589,032.00 550.00 550.00
19 MT-II/P-I 7 49,888.00 6,638.70 598,656.00 550.00 550.00
19 MT-II/P-I 8 50,702.00 6,842.20 608,424.00 550.00 550.00
20 P-II 1 51,155.00 6,955.45 613,860.00 550.00 550.00
20 P-II 2 51,989.00 7,163.95 623,868.00 550.00 550.00
20 P-II 3 52,838.00 7,376.20 634,056.00 550.00 550.00
20 P-II 4 53,700.00 7,591.70 644,400.00 550.00 550.00
21 P-III 1 57,805.00 8,617.95 693,660.00 550.00 550.00
21 P-III 2 58,748.00 8,853.70 704,976.00 550.00 550.00
21 P-III 3 59,707.00 9,093.45 716,484.00 550.00 550.00
21 P-III 4 60,681.00 9,336.95 728,172.00 550.00 550.00
22 P-IV/PSDS/ES 1 65,319.00 10,496.45 783,828.00 550.00 550.00
22 P-IV/PSDS/ES 2 66,385.00 10,762.95 796,620.00 550.00 550.00
22 P-IV/PSDS/ES 3 67,469.00 11,074.10 809,628.00 550.00 550.00
22 P-IV/PSDS/ES 4 68,570.00 11,404.35 822,840.00 550.00 550.00
22 P-IV/PSDS/ES 5 69,689.00 11,740.10 836,268.00 550.00 550.00
22 P-IV/PSDS/ES 6 70,827.00 12,081.45 849,924.00 550.00 550.00
22 P-IV/PSDS/ES 7 71,983.00 12,428.25 863,796.00 550.00 550.00
25 ASDS 1 95,083.00 19,358.25 1,140,996.00 550.00 550.00
25 ASDS 2 96,635.00 19,823.85 1,159,620.00 550.00 550.00
26 SDS 1 107,444.00 23,066.55 1,289,328.00 550.00 550.00
26 SDS 2 109,197.00 23,592.45 1,310,364.00 550.00 550.00
 570.74 ANNUAL INCOME TAX RATE
578.54 P250,000 and below None
586.50 P250,000 to P400,000 20% of excess over 250,000
594.52 P400,000 to P800,000 P30,000 + 25% of excess over P400,000
602.66 P800,000 to P2,000,000 P130,000 + 30% of excess over 800,000
610.94 P2,000,000 to 8,000,000 P490,000 + 32% of excess over P2,000,000
619.30 above P8,000,000 P2.41M + 35% of excess over 8M
627.80
630.80
638.60
646.52
654.52
662.64
670.86
679.16
687.58
693.88
702.48
711.18
719.98
728.92
737.94
747.06
756.34
763.26
772.72
782.30
792.00
801.80
811.72
821.78
831.96
839.60
850.00
860.54
871.20
881.98
892.90
903.96
915.18
923.56
935.00
946.58
958.30
970.18
982.20
994.38
1,006.66
1,015.90
1,028.50
1,041.24
1,054.14
1,067.20
1,080.42
1,093.78
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
1,100.00
TAX RATE FOR JANUARY 2020
SUBJECT TO REVISION AFTER ORIENTATION WITH BIR
PHILHEALTH
GRADE STEP BASIC DEDTAX Annual PS GS
10 5 20,903.00 13.90 250,836.00 313.55 313.55
10 6 21,079.00 49.10 252,948.00 316.19 316.19
10 7 21,254.00 84.10 255,048.00 318.81 318.81
10 8 21,432.00 119.70 257,184.00 321.48 321.48
11 Teacher I 1 22,316.00 296.50 267,792.00 334.74 334.74
11 Teacher I 2 22,600.00 353.30 271,200.00 339.00 339.00
11 Teacher I 3 22,889.00 411.10 274,668.00 343.34 343.34
11 Teacher I 4 23,181.00 469.50 278,172.00 347.72 347.72
11 Teacher I 5 23,477.00 528.70 281,724.00 352.16 352.16
11 Teacher I 6 23,778.00 588.90 285,336.00 356.67 356.67
11 Teacher I 7 24,082.00 649.70 288,984.00 361.23 361.23
11 Teacher I 8 24,391.00 711.50 292,692.00 365.87 365.87
12 Teacher II 1 24,495.00 732.30 293,940.00 367.43 367.43
12 Teacher II 2 24,779.00 789.10 297,348.00 371.69 371.69
12 Teacher II 3 25,067.00 846.70 300,804.00 376.01 376.01
12 Teacher II 4 25,358.00 904.90 304,296.00 380.37 380.37
12 Teacher II 5 25,653.00 963.90 307,836.00 384.79 384.79
12 Teacher II 6 25,952.00 1,023.70 311,424.00 389.28 389.28
12 Teacher II 7 26,254.00 1,084.10 315,048.00 393.81 393.81
12 Teacher II 8 26,560.00 1,145.30 318,720.00 398.40 398.40
13 Teacher III 1 26,754.00 1,184.10 321,048.00 401.31 401.31
13 Teacher III 2 27,067.00 1,246.70 324,804.00 406.01 406.01
13 Teacher III 3 27,383.00 1,309.90 328,596.00 410.75 410.75
13 Teacher III 4 27,703.00 1,373.90 332,436.00 415.54 415.54
13 Teacher III 5 28,028.00 1,438.90 336,336.00 420.42 420.42
13 Teacher III 6 28,356.00 1,504.50 340,272.00 425.34 425.34
13 Teacher III 7 28,688.00 1,570.90 344,256.00 430.32 430.32
13 Teacher III 8 29,025.00 1,638.30 348,300.00 435.38 435.38
14 HT-I/GC-I 1 29,277.00 1,688.70 351,324.00 439.16 439.16
14 HT-I/GC-I 2 29,621.00 1,757.50 355,452.00 444.32 444.32
14 HT-I/GC-I 3 29,969.00 1,827.10 359,628.00 449.53 449.53
14 HT-I/GC-I 4 30,322.00 1,897.70 363,864.00 454.83 454.83
14 HT-I/GC-I 5 30,678.00 1,968.90 368,136.00 460.17 460.17
14 HT-I/GC-I 6 31,039.00 2,041.10 372,468.00 465.59 465.59
14 HT-I/GC-I 7 31,405.00 2,114.30 376,860.00 471.08 471.08
14 HT-I/GC-I 8 31,775.00 2,188.30 381,300.00 476.63 476.63
15 HT-II/GC-II/PHN 1 32,053.00 2,243.90 384,636.00 480.79 480.79
15 HT-II/GC-II/PHN 2 32,431.00 2,319.50 389,172.00 486.47 486.47
15 HT-II/GC-II/PHN 3 32,814.00 2,396.10 393,768.00 492.21 492.21
15 HT-II/GC-II/PHN 4 33,202.00 2,473.70 398,424.00 498.03 498.03
15 HT-II/GC-II/PHN 5 33,594.00 2,565.20 403,128.00 503.91 503.91
15 HT-II/GC-II/PHN 6 33,991.00 2,664.40 407,892.00 509.87 509.87
15 HT-II/GC-II/PHN 7 34,393.00 2,764.90 412,716.00 515.90 515.90
15 HT-II/GC-II/PHN 8 34,801.00 2,866.90 417,612.00 522.02 522.02
16 HT-III/GC-III 1 35,106.00 2,943.20 421,272.00 526.59 526.59
16 HT-III/GC-III 2 35,522.00 3,047.20 426,264.00 532.83 532.83
16 HT-III/GC-III 3 35,943.00 3,152.40 431,316.00 539.15 539.15
16 HT-III/GC-III 4 36,369.00 3,258.90 436,428.00 545.54 545.54
16 HT-III/GC-III 5 36,801.00 3,366.90 441,612.00 552.02 552.02
16 HT-III/GC-III 6 37,238.00 3,476.20 446,856.00 558.57 558.57
16 HT-III/GC-III 7 37,681.00 3,586.90 452,172.00 565.22 565.22
16 HT-III/GC-III 8 38,128.00 3,698.70 457,536.00 571.92 571.92
17 HT-IV/Dentist 1 38,464.00 3,782.70 461,568.00 576.96 576.96
17 HT-IV/Dentist 2 38,922.00 3,897.20 467,064.00 583.83 583.83
17 HT-IV/Dentist 3 39,385.00 4,012.90 472,620.00 590.78 590.78
17 HT-IV/Dentist 4 39,854.00 4,130.20 478,248.00 597.81 597.81
17 HT-IV/Dentist 5 40,329.00 4,248.90 483,948.00 604.94 604.94
17 HT-IV/Dentist 6 40,810.00 4,369.20 489,720.00 612.15 612.15
17 HT-IV/Dentist 7 41,296.00 4,490.70 495,552.00 619.44 619.44
17 HT-IV/Dentist 8 41,789.00 4,613.90 501,468.00 626.83 626.83
18 MT-I 1 42,159.00 4,706.40 505,908.00 632.39 632.39
18 MT-I 2 42,662.00 4,832.20 511,944.00 639.93 639.93
18 MT-I 3 43,172.00 4,959.70 518,064.00 647.58 647.58
18 MT-I 4 43,687.00 5,088.40 524,244.00 655.31 655.31
18 MT-I 5 44,210.00 5,219.20 530,520.00 663.15 663.15
18 MT-I 6 44,739.00 5,351.40 536,868.00 671.08 671.08
18 MT-I 7 45,274.00 5,485.20 543,288.00 679.11 679.11
18 MT-I 8 45,816.00 5,620.70 549,792.00 687.24 687.24
19 MT-II/P-I 1 46,791.00 5,864.40 561,492.00 701.87 701.87
19 MT-II/P-I 2 47,530.00 6,049.20 570,360.00 712.95 712.95
19 MT-II/P-I 3 48,281.00 6,236.90 579,372.00 724.21 724.21
19 MT-II/P-I 4 49,044.00 6,427.70 588,528.00 735.66 735.66
19 MT-II/P-I 5 49,820.00 6,621.70 597,840.00 747.30 747.30
19 MT-II/P-I 6 50,608.00 6,818.70 607,296.00 759.12 759.12
19 MT-II/P-I 7 51,410.00 7,019.20 616,920.00 771.15 771.15
19 MT-II/P-I 8 52,224.00 7,222.70 626,688.00 783.36 783.36
20 P-II 1 52,703.00 7,342.40 632,436.00 790.55 790.55
20 P-II 2 53,537.00 7,550.90 642,444.00 803.06 803.06
20 P-II 3 54,386.00 7,763.20 652,632.00 815.79 815.79
20 P-II 4 55,248.00 7,978.70 662,976.00 828.72 828.72
21 P-III 1 59,353.00 9,004.90 712,236.00 890.30 890.30
21 P-III 2 60,296.00 9,240.70 723,552.00 900.00 900.00
21 P-III 3 61,255.00 9,480.40 735,060.00 900.00 900.00
21 P-III 4 62,229.00 9,723.90 746,748.00 900.00 900.00
22 P-IV/PSDS/ES 1 66,867.00 10,893.40 802,404.00 900.00 900.00
22 P-IV/PSDS/ES 2 67,933.00 11,213.20 815,196.00 900.00 900.00
22 P-IV/PSDS/ES 3 69,017.00 11,538.40 828,204.00 900.00 900.00
22 P-IV/PSDS/ES 4 70,118.00 11,868.70 841,416.00 900.00 900.00
22 P-IV/PSDS/ES 5 71,237.00 12,204.40 854,844.00 900.00 900.00
22 P-IV/PSDS/ES 6 72,375.00 12,545.80 868,500.00 900.00 900.00
22 P-IV/PSDS/ES 7 73,531.00 12,892.60 882,372.00 900.00 900.00
25 ASDS 1 96,985.00 19,928.80 1,163,820.00 900.00 900.00
25 ASDS 2 98,568.00 20,403.70 1,182,816.00 900.00 900.00
26 SDS 1 109,593.00 23,711.20 1,315,116.00 900.00 900.00
26 SDS 2 111,381.00 24,247.60 1,336,572.00 900.00 900.00
 ANNUAL INCOME TAX RATE
P250,000 and below None
P250,000 to P400,000 20% of excess over 250,000
P400,000 to P800,000 P30,000 + 25% of excess over P400,000
704.31 P800,000 to P2,000,000 P130,000 + 30% of excess over 800,000
P2,000,000 to 8,000,000 P490,000 + 32% of excess over P2,000,000
above P8,000,000 P2.41M + 35% of excess over 8M
TAX RATE FOR JANUARY 2021
SUBJECT TO REVISION AFTER ORIENTATION WITH BIR

GRADE STEP BASIC DEDTAX ANNUAL

10 1 21,205.00 74.30 254,460.00
10 2 21,382.00 109.70 256,584.00
10 3 21,561.00 145.50 258,732.00
10 4 21,741.00 181.50 260,892.00
10 5 21,923.00 217.90 263,076.00
10 6 22,106.00 254.50 265,272.00
10 7 22,291.00 291.50 267,492.00
10 8 22,477.00 328.70 269,724.00
11 Teacher I 1 23,877.00 608.70 286,524.00
11 Teacher I 2 24,161.00 665.50 289,932.00
11 Teacher I 3 24,450.00 723.30 293,400.00
11 Teacher I 4 24,742.00 781.70 296,904.00
11 Teacher I 5 25,038.00 840.90 300,456.00
11 Teacher I 6 25,339.00 901.10 304,068.00
11 Teacher I 7 25,643.00 961.90 307,716.00
11 Teacher I 8 25,952.00 1,023.70 311,424.00
12 Teacher II 1 26,052.00 1,043.70 312,624.00
12 Teacher II 2 26,336.00 1,100.50 316,032.00
12 Teacher II 3 26,624.00 1,158.10 319,488.00
12 Teacher II 4 26,915.00 1,216.30 322,980.00
12 Teacher II 5 27,210.00 1,275.30 326,520.00
12 Teacher II 6 27,509.00 1,335.10 330,108.00
12 Teacher II 7 27,811.00 1,395.50 333,732.00
12 Teacher II 8 28,117.00 1,456.70 337,404.00
13 Teacher III 1 28,276.00 1,488.50 339,312.00
13 Teacher III 2 28,589.00 1,551.10 343,068.00
13 Teacher III 3 28,905.00 1,614.30 346,860.00
13 Teacher III 4 29,225.00 1,678.30 350,700.00
13 Teacher III 5 29,550.00 1,743.30 354,600.00
13 Teacher III 6 29,878.00 1,808.90 358,536.00
13 Teacher III 7 30,210.00 1,875.30 362,520.00
13 Teacher III 8 30,547.00 1,942.70 366,564.00
14 HT-I/GC-I 1 30,799.00 1,993.10 369,588.00
14 HT-I/GC-I 2 31,143.00 2,061.90 373,716.00
14 HT-I/GC-I 3 31,491.00 2,131.50 377,892.00
14 HT-I/GC-I 4 31,844.00 2,202.10 382,128.00
14 HT-I/GC-I 5 32,200.00 2,273.30 386,400.00
14 HT-I/GC-I 6 32,561.00 2,345.50 390,732.00
14 HT-I/GC-I 7 32,927.00 2,418.70 395,124.00
14 HT-I/GC-I 8 33,297.00 2,492.70 399,564.00
15 HT-II/GC-II/PHN 1 33,575.00 2,560.40 402,900.00
15 HT-II/GC-II/PHN 2 33,953.00 2,654.90 407,436.00
15 HT-II/GC-II/PHN 3 34,336.00 2,750.70 412,032.00
15 HT-II/GC-II/PHN 4 34,724.00 2,847.70 416,688.00
15 HT-II/GC-II/PHN 5 35,116.00 2,945.70 421,392.00
15 HT-II/GC-II/PHN 6 35,513.00 3,044.90 426,156.00
15 HT-II/GC-II/PHN 7 35,915.00 3,145.40 430,980.00
15 HT-II/GC-II/PHN 8 36,323.00 3,247.40 435,876.00
16 HT-III/GC-III 1 36,628.00 3,323.70 439,536.00
16 HT-III/GC-III 2 37,044.00 3,427.70 444,528.00
 16 HT-III/GC-III 3 37,465.00 3,532.90 449,580.00
16 HT-III/GC-III 4 37,891.00 3,639.40 454,692.00
16 HT-III/GC-III 5 38,323.00 3,747.40 459,876.00
16 HT-III/GC-III 6 38,760.00 3,856.70 465,120.00
16 HT-III/GC-III 7 39,203.00 3,967.40 470,436.00
16 HT-III/GC-III 8 39,650.00 4,079.20 475,800.00
17 HT-IV/Dentist 1 39,986.00 4,163.20 479,832.00
17 HT-IV/Dentist 2 40,444.00 4,277.70 485,328.00
17 HT-IV/Dentist 3 40,907.00 4,393.40 490,884.00
17 HT-IV/Dentist 4 41,376.00 4,510.70 496,512.00
17 HT-IV/Dentist 5 41,851.00 4,629.40 502,212.00
17 HT-IV/Dentist 6 42,332.00 4,749.70 507,984.00
17 HT-IV/Dentist 7 42,818.00 4,871.20 513,816.00
17 HT-IV/Dentist 8 43,311.00 4,994.40 519,732.00
18 MT-I 1 43,681.00 5,086.90 524,172.00
18 MT-I 2 44,184.00 5,212.70 530,208.00
18 MT-I 3 44,694.00 5,340.20 536,328.00
18 MT-I 4 45,209.00 5,468.90 542,508.00
18 MT-I 5 45,732.00 5,599.70 548,784.00
18 MT-I 6 46,261.00 5,731.90 555,132.00
18 MT-I 7 46,796.00 5,865.70 561,552.00
18 MT-I 8 47,338.00 6,001.20 568,056.00
19 MT-II/P-I 1 48,313.00 6,244.90 579,756.00
19 MT-II/P-I 2 49,052.00 6,429.70 588,624.00
19 MT-II/P-I 3 49,803.00 6,617.40 597,636.00
19 MT-II/P-I 4 50,566.00 6,808.20 606,792.00
19 MT-II/P-I 5 51,342.00 7,002.20 616,104.00
19 MT-II/P-I 6 52,130.00 7,199.20 625,560.00
19 MT-II/P-I 7 52,932.00 7,399.70 635,184.00
19 MT-II/P-I 8 53,746.00 7,603.20 644,952.00
20 P-II 1 54,251.00 7,729.40 651,012.00
20 P-II 2 55,085.00 7,937.90 661,020.00
20 P-II 3 55,934.00 8,150.20 671,208.00
20 P-II 4 56,796.00 8,365.70 681,552.00
21 P-III 1 60,901.00 9,391.90 730,812.00
21 P-III 2 61,844.00 9,627.70 742,128.00
21 P-III 3 62,803.00 9,867.40 753,636.00
21 P-III 4 63,777.00 10,110.90 765,324.00
22 P-IV/PSDS/ES 1 68,415.00 11,357.80 820,980.00
22 P-IV/PSDS/ES 2 69,481.00 11,677.60 833,772.00
22 P-IV/PSDS/ES 3 70,565.00 12,002.80 846,780.00
22 P-IV/PSDS/ES 4 71,666.00 12,333.10 859,992.00
22 P-IV/PSDS/ES 5 72,785.00 12,668.80 873,420.00
22 P-IV/PSDS/ES 6 73,923.00 13,010.20 887,076.00
22 P-IV/PSDS/ES 7 75,079.00 13,357.00 900,948.00
76,253.00 13,709.23
25 ASDS 1 98,886.00 20,499.10 1,186,632.00
25 ASDS 2 100,500.00 20,983.30 1,206,000.00
26 SDS 1 111,742.00 24,355.90 1,340,904.00
26 SDS 2 113,565.00 24,902.80 1,362,780.00
ANNUAL INCOME TAX RATE
P250,000 and below None
P250,000 to P400,000 20% of excess over 250,000
P400,000 to P800,000 P30,000 + 25% of excess over P400,000
P800,000 to P2,000,000 P130,000 + 30% of excess over 800,000
P2,000,000 to 8,000,000 P490,000 + 32% of excess over P2,000,000
above P8,000,000 P2.41M + 35% of excess over 8M
TAX RATE FOR JANUARY 2022
SUBJECT TO REVISION AFTER ORIENTATION WITH BIR

GRADE STEP BASIC SALARY DEDTAX ANNUAL

10 1 22,190.00 266,280.00
10 2 22,376.00 268,512.00
10 3 22,563.00 270,756.00
10 4 22,752.00 273,024.00
10 5 22,942.00 275,304.00
10 6 23,134.00 277,608.00
10 7 23,327.00 279,924.00
10 8 23,522.00 24.00 282,264.00
11 Teacher I 1 25,439.00 366.91 305,268.00
11 Teacher I 2 25,723.00 417.75 308,676.00
11 Teacher I 3 26,012.00 469.48 312,144.00
11 Teacher I 4 26,304.00 521.75 315,648.00
11 Teacher I 5 26,600.00 574.73 319,200.00
11 Teacher I 6 26,901.00 628.61 322,812.00
11 Teacher I 7 27,205.00 683.03 326,460.00
11 Teacher I 8 27,514.00 738.34 330,168.00
12 Teacher II 1 27,608.00 755.17 331,296.00
12 Teacher II 2 27,892.00 806.00 334,704.00
12 Teacher II 3 28,180.00 857.55 338,160.00
12 Teacher II 4 28,471.00 909.64 341,652.00
12 Teacher II 5 28,766.00 962.45 345,192.00
12 Teacher II 6 29,065.00 1,015.97 348,780.00
12 Teacher II 7 29,367.00 1,070.03 352,404.00
12 Teacher II 8 29,673.00 1,124.80 356,076.00
13 Teacher III 1 29,798.00 1,147.18 357,576.00
13 Teacher III 2 30,111.00 1,203.20 361,332.00
13 Teacher III 3 30,427.00 1,259.77 365,124.00
13 Teacher III 4 30,747.00 1,317.05 368,964.00
13 Teacher III 5 31,072.00 1,375.22 372,864.00
13 Teacher III 6 31,400.00 1,433.93 376,800.00
13 Teacher III 7 31,732.00 1,493.36 380,784.00
13 Teacher III 8 32,069.00 1,553.68 384,828.00
14 HT-I/GC-I 1 32,321.00 1,598.79 387,852.00
14 HT-I/GC-I 2 32,665.00 1,660.37 391,980.00
14 HT-I/GC-I 3 33,013.00 1,722.66 396,156.00
14 HT-I/GC-I 4 33,366.00 1,785.85 400,392.00
14 HT-I/GC-I 5 33,722.00 1,849.57 404,664.00
14 HT-I/GC-I 6 34,083.00 1,914.19 408,996.00
14 HT-I/GC-I 7 34,449.00 1,979.70 413,388.00
14 HT-I/GC-I 8 34,819.00 2,045.93 417,828.00
15 HT-II/GC-II/PHN 1 35,097.00 2,095.70 421,164.00
15 HT-II/GC-II/PHN 2 35,475.00 2,163.36 425,700.00
15 HT-II/GC-II/PHN 3 35,858.00 2,231.92 430,296.00
15 HT-II/GC-II/PHN 4 36,246.00 2,301.37 434,952.00
15 HT-II/GC-II/PHN 5 36,638.00 2,371.54 439,656.00
15 HT-II/GC-II/PHN 6 37,035.00 2,442.60 444,420.00
15 HT-II/GC-II/PHN 7 37,437.00 2,518.20 449,244.00
15 HT-II/GC-II/PHN 8 37,845.00 2,609.49 454,140.00
16 HT-III/GC-III 1 38,150.00 2,677.73 457,800.00
16 HT-III/GC-III 2 38,566.00 2,770.81 462,792.00
 16 HT-III/GC-III 3 38,987.00 2,865.01 467,844.00
16 HT-III/GC-III 4 39,413.00 2,960.33 472,956.00
16 HT-III/GC-III 5 39,845.00 3,056.99 478,140.00
16 HT-III/GC-III 6 40,282.00 3,154.76 483,384.00
16 HT-III/GC-III 7 40,725.00 3,253.89 488,700.00
16 HT-III/GC-III 8 41,172.00 3,353.90 494,064.00
17 HT-IV/Dentist 1 41,508.00 3,429.08 498,096.00
17 HT-IV/Dentist 2 41,966.00 3,531.56 503,592.00
17 HT-IV/Dentist 3 42,429.00 3,635.16 509,148.00
17 HT-IV/Dentist 4 42,898.00 3,740.09 514,776.00
17 HT-IV/Dentist 5 43,373.00 3,846.38 520,476.00
17 HT-IV/Dentist 6 43,854.00 3,954.00 526,248.00
17 HT-IV/Dentist 7 44,340.00 4,062.74 532,080.00
17 HT-IV/Dentist 8 44,833.00 4,173.05 537,996.00
18 MT-I 1 45,203.00 4,255.84 542,436.00
18 MT-I 2 45,706.00 4,368.38 548,472.00
18 MT-I 3 46,216.00 4,482.50 554,592.00
18 MT-I 4 46,731.00 4,597.73 560,772.00
18 MT-I 5 47,254.00 4,714.75 567,048.00
18 MT-I 6 47,783.00 4,833.11 573,396.00
18 MT-I 7 48,318.00 4,952.82 579,816.00
18 MT-I 8 48,860.00 5,074.09 586,320.00
19 MT-II/P-I 1 49,835.00 5,292.25 598,020.00
19 MT-II/P-I 2 50,574.00 5,457.60 606,888.00
19 MT-II/P-I 3 51,325.00 5,625.64 615,900.00
19 MT-II/P-I 4 52,088.00 5,796.36 625,056.00
19 MT-II/P-I 5 52,864.00 5,969.99 634,368.00
19 MT-II/P-I 6 53,652.00 6,146.30 643,824.00
19 MT-II/P-I 7 54,454.00 6,325.75 653,448.00
19 MT-II/P-I 8 55,268.00 6,507.88 663,216.00
20 P-II 1 55,799.00 6,626.69 669,588.00
20 P-II 2 56,633.00 6,813.30 679,596.00
20 P-II 3 57,482.00 7,003.26 689,784.00
20 P-II 4 58,344.00 7,196.14 700,128.00
21 P-III 1 62,449.00 8,123.81 749,388.00
21 P-III 2 63,392.00 8,338.35 760,704.00
21 P-III 3 64,351.00 8,556.52 772,212.00
21 P-III 4 65,325.00 8,778.10 783,900.00
22 P-IV/PSDS/ES 1 69,963.00 9,833.25 839,556.00
22 P-IV/PSDS/ES 2 71,029.00 10,075.76 852,348.00
22 P-IV/PSDS/ES 3 72,113.00 10,322.37 865,356.00
22 P-IV/PSDS/ES 4 73,214.00 10,572.85 878,568.00
22 P-IV/PSDS/ES 5 74,333.00 10,827.42 891,996.00
22 P-IV/PSDS/ES 6 75,471.00 11,136.92 905,652.00
22 P-IV/PSDS/ES 7 76,627.00 11,452.50 919,524.00
22 P-IV/PSDS/ES 8 77,801.00 11,773.01 933,612.00
25 ASDS 1 100,788.00 18,048.46 1,209,456.00
25 ASDS 2 102,433.00 18,497.54 1,229,196.00
26 SDS 1 113,891.00 21,625.58 1,366,692.00
26 SDS 2 115,749.00 22,132.81 1,388,988.00
ANNUAL INCOME TAX RATE
P250,000 and below None
P250,000 to P400,000 20% of excess over 250,000
P400,000 to P800,000 P30,000 + 25% of excess over P400,000
P800,000 to P2,000,000 P130,000 + 30% of excess over 800,000
P2,000,000 to 8,000,000 P490,000 + 32% of excess over P2,000,000
above P8,000,000 P2.41M + 35% of excess over 8M
TAX RATE FOR JANUARY 2023
SUBJECT TO REVISION AFTER ORIENTATION WITH BIR

GRADE STEP BASIC SALARY DEDTAX ANNUAL

10 AO-I 1 23,176.00 278,112.00
10 AO-I 2 23,370.00 280,440.00
10 AO-I 3 23,565.00 5.93 282,780.00
10 AO-I 4 23,762.00 32.23 285,144.00
10 AO-I 5 23,961.00 58.79 287,532.00
10 AO-I 6 24,161.00 85.49 289,932.00
10 AO-I 7 24,363.00 112.46 292,356.00
10 AO-I 8 24,567.00 139.69 294,804.00
11 Teacher I 1 27,000.00 464.50 324,000.00
11 Teacher I 2 27,284.00 502.41 327,408.00
11 Teacher I 3 27,573.00 541.00 330,876.00
11 Teacher I 4 27,865.00 579.98 334,380.00
11 Teacher I 5 28,161.00 619.49 337,932.00
11 Teacher I 6 28,462.00 659.68 341,544.00
11 Teacher I 7 28,766.00 700.26 345,192.00
11 Teacher I 8 29,075.00 741.51 348,900.00
12 Teacher II 1 29,165.00 753.53 349,980.00
12 Teacher II 2 29,449.00 791.44 353,388.00
12 Teacher II 3 29,737.00 829.89 356,844.00
12 Teacher II 4 30,028.00 868.74 360,336.00
12 Teacher II 5 30,323.00 908.12 363,876.00
12 Teacher II 6 30,622.00 948.04 367,464.00
12 Teacher II 7 30,924.00 988.35 371,088.00
12 Teacher II 8 31,230.00 1,029.21 374,760.00
13 Teacher III 1 31,320.00 1,041.22 375,840.00
13 Teacher III 2 31,633.00 1,083.01 379,596.00
13 Teacher III 3 31,949.00 1,125.19 383,388.00
13 Teacher III 4 32,269.00 1,167.91 387,228.00
13 Teacher III 5 32,594.00 1,211.30 391,128.00
13 Teacher III 6 32,922.00 1,255.09 395,064.00
13 Teacher III 7 33,254.00 1,299.41 399,048.00
13 Teacher III 8 33,591.00 1,344.40 403,092.00
14 HT-I/GC-I 1 33,843.00 1,378.04 406,116.00
14 HT-I/GC-I 2 34,187.00 1,423.96 410,244.00
14 HT-I/GC-I 3 34,535.00 1,470.42 414,420.00
14 HT-I/GC-I 4 34,888.00 1,517.55 418,656.00
14 HT-I/GC-I 5 35,244.00 1,565.07 422,928.00
14 HT-I/GC-I 6 35,605.00 1,613.27 427,260.00
14 HT-I/GC-I 7 35,971.00 1,662.13 431,652.00
14 HT-I/GC-I 8 36,341.00 1,711.52 436,092.00
15 HT-II/GC-II/PHN 1 36,619.00 1,748.64 439,428.00
15 HT-II/GC-II/PHN 2 36,997.00 1,799.10 443,964.00
15 HT-II/GC-II/PHN 3 37,380.00 1,850.23 448,560.00
15 HT-II/GC-II/PHN 4 37,768.00 1,911.04 453,216.00
15 HT-II/GC-II/PHN 5 38,160.00 1,980.81 457,920.00
15 HT-II/GC-II/PHN 6 38,557.00 2,051.48 462,684.00
15 HT-II/GC-II/PHN 7 38,959.00 2,123.04 467,508.00
15 HT-II/GC-II/PHN 8 39,367.00 2,195.66 472,404.00
16 HT-III/GC-III 1 39,672.00 2,249.95 476,064.00
16 HT-III/GC-III 2 40,088.00 2,324.00 481,056.00
 16 HT-III/GC-III 3 40,509.00 2,398.94 486,108.00
16 HT-III/GC-III 4 40,935.00 2,474.76 491,220.00
16 HT-III/GC-III 5 41,367.00 2,551.66 496,404.00
16 HT-III/GC-III 6 41,804.00 2,629.45 501,648.00
16 HT-III/GC-III 7 42,247.00 2,708.30 506,964.00
16 HT-III/GC-III 8 42,694.00 2,787.87 512,328.00
17 HT-IV/Dentist 1 43,030.00 2,847.67 516,360.00
17 HT-IV/Dentist 2 43,488.00 2,929.20 521,856.00
17 HT-IV/Dentist 3 43,951.00 3,011.61 527,412.00
17 HT-IV/Dentist 4 44,420.00 3,095.09 533,040.00
17 HT-IV/Dentist 5 44,895.00 3,179.64 538,740.00
17 HT-IV/Dentist 6 45,376.00 3,265.26 544,512.00
17 HT-IV/Dentist 7 45,862.00 3,351.77 550,344.00
17 HT-IV/Dentist 8 46,355.00 3,439.52 556,260.00
18 MT-I 1 46,725.00 3,505.38 560,700.00
18 MT-I 2 47,228.00 3,594.92 566,736.00
18 MT-I 3 47,738.00 3,685.70 572,856.00
18 MT-I 4 48,253.00 3,777.37 579,036.00
18 MT-I 5 48,776.00 3,870.46 585,312.00
18 MT-I 6 49,305.00 3,964.62 591,660.00
18 MT-I 7 49,840.00 4,059.85 598,080.00
18 MT-I 8 50,382.00 4,156.33 604,584.00
19 MT-II/P-I 1 51,357.00 4,329.88 616,284.00
19 MT-II/P-I 2 52,096.00 4,461.42 625,152.00
19 MT-II/P-I 3 52,847.00 4,595.10 634,164.00
19 MT-II/P-I 4 53,610.00 4,730.91 643,320.00
19 MT-II/P-I 5 54,386.00 4,869.04 652,632.00
19 MT-II/P-I 6 55,174.00 5,009.31 662,088.00
19 MT-II/P-I 7 55,976.00 5,152.06 671,712.00
19 MT-II/P-I 8 56,790.00 5,296.95 681,480.00
20 P-II 1 57,347.00 5,396.10 688,164.00
20 P-II 2 58,181.00 5,544.55 698,172.00
20 P-II 3 59,030.00 5,695.67 708,360.00
20 P-II 4 59,892.00 5,849.11 718,704.00
21 P-III 1 63,997.00 6,579.80 767,964.00
21 P-III 2 64,940.00 6,747.65 779,280.00
21 P-III 3 65,899.00 6,918.36 790,788.00
21 P-III 4 66,873.00 7,091.73 802,476.00
22 P-IV/PSDS/ES 1 71,511.00 7,917.29 858,132.00
22 P-IV/PSDS/ES 2 72,577.00 8,107.04 870,924.00
22 P-IV/PSDS/ES 3 73,661.00 8,299.99 883,932.00
22 P-IV/PSDS/ES 4 74,762.00 8,495.97 897,144.00
22 P-IV/PSDS/ES 5 75,881.00 8,733.52 910,572.00
22 P-IV/PSDS/ES 6 77,019.00 8,986.73 924,228.00
22 P-IV/PSDS/ES 7 78,175.00 9,243.94 938,100.00
22 P-IV/PSDS/ES 8 79,349.00 9,505.15 952,188.00
25 ASDS 1 102,690.00 14,811.98 1,232,280.00
25 ASDS 2 104,366.00 15,193.27 1,252,392.00
26 SDS 1 116,040.00 17,849.10 1,392,480.00
26 SDS 2 117,933.00 18,279.76 1,415,196.00
ANNUAL INCOME TAX RATE
P250,000 and below None
P250,000 to P400,000 15% of excess over 250,000
P400,000 to P800,000 P22,500 + 20% of excess over P400,000
P800,000 to P2,000,000 P102,500 + 25% of excess over 800,000
P2,000,000 to 8,000,000 P402,500 + 30% of excess over P2,000,000
above P8,000,000 P2.2025M + 35% of excess over 8M