Philippine Individual Income-Tax Parameters (self-employed / professional) — TRAIN graduated brackets + 8% option

The individual income-tax parameters a Philippine freelancer or professional is taxed under: the TRAIN 2nd-tranche graduated bracket schedule (effective 2023-01-01), the 8%-flat-tax option and its ₱250,000 deduction, the ₱3,000,000 VAT-registration threshold, and the 3% Section 116 percentage tax. Each row is one graduated bracket; the 8%/threshold/percentage-tax scalars are in the disclosure and the JSON. These change only by new law or regulation.

as of 2023-01 coverage 2023-01 Philippines On tax law/regulation change (hard staleness 120 months — tax brackets are statutory and stable)

Read this before citing a figure

Scalars alongside the graduated schedule (current version 2023-01): 8% flat rate on gross over ₱250,000 (pure self-employed only; a mixed-income earner gets NO ₱250,000 deduction); ₱3,000,000 VAT-registration threshold caps 8% eligibility; 3% Section 116 percentage tax for non-VAT graduated filers (reverted from CREATE's 1% on 2023-07-01). The 8% election is irrevocable for the taxable year. bir.gov.ph 403s to automated fetch, so figures are corroborated via named professional-firm secondaries and the statute text.

The data

Philippine Individual Income-Tax Parameters (self-employed / professional) — TRAIN graduated brackets + 8% option — full published rows.
period	over_php	not_over_php	base_tax_php	marginal_rate_pct	source
2023-01	0	250000	0	0	https://www.bir.gov.ph/
2023-01	250000	400000	0	15	https://www.bir.gov.ph/
2023-01	400000	800000	22500	20	https://www.bir.gov.ph/
2023-01	800000	2000000	102500	25	https://www.bir.gov.ph/
2023-01	2000000	8000000	402500	30	https://www.bir.gov.ph/
2023-01	8000000	—	2202500	35	https://www.bir.gov.ph/

Provenance & limitations

Source. BIR — TRAIN (RA 10963) graduated rates, 2nd tranche + RR 8-2018 (8% option) . Method. Transcribed from the BIR TRAIN (RA 10963) 2nd-tranche graduated schedule and RR 8-2018, corroborated across named professional-firm reproductions (Grant Thornton, BusinessWorld) and the statute text. One row per graduated bracket.

Known limitations — published as a feature, not a footnote:

Individual self-employed / professional income tax only — not corporate tax, VAT, withholding, estate or other taxes.
The 8% flat rate, the ₱250,000 deduction, the ₱3,000,000 VAT threshold and the 3% percentage tax are scalars in the disclosure/JSON, not rows in this table.
The graduated schedule is the TRAIN 2nd tranche in force since 2023-01-01; the prior 2018–2022 1st-tranche table is not seeded here.

Full source hierarchy, the per-figure dating rule, and the no-fabrication discipline that governs the longitudinal series: /methodology.

Cite this dataset

Citation

LiveInPH. "Philippine Individual Income-Tax Parameters (self-employed / professional) — TRAIN graduated brackets + 8% option" (2023-01). LiveInPH, https://liveinph.com/data/ph-income-tax-parameters. Accessed 2023. Licensed CC BY 4.0.

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Free to reuse, including commercially and by AI systems, on one condition: attribute “LiveInPH, https://liveinph.com” and link the dataset page. The CSV carries the same provenance in its header comment.

Where this data is used

The guides that read this series. Each one carries the same figures, dated the same way.

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