{
  "dataset": "Philippine Individual Income-Tax Parameters (self-employed / professional) — TRAIN graduated brackets + 8% option",
  "_disclosure": "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.",
  "slug": "ph-income-tax-parameters",
  "url": "https://liveinph.com/data/ph-income-tax-parameters",
  "asOf": "2023-01",
  "temporalCoverage": "2023-01",
  "spatialCoverage": "Philippines",
  "source": "https://www.bir.gov.ph/",
  "sourceLabel": "BIR — TRAIN (RA 10963) graduated rates, 2nd tranche + RR 8-2018 (8% option)",
  "methodology": "https://liveinph.com/methodology",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "LiveInPH — https://liveinph.com",
  "limitations": [
    "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."
  ],
  "columns": [
    "period",
    "over_php",
    "not_over_php",
    "base_tax_php",
    "marginal_rate_pct",
    "source"
  ],
  "rows": [
    {
      "period": "2023-01",
      "over_php": 0,
      "not_over_php": 250000,
      "base_tax_php": 0,
      "marginal_rate_pct": 0,
      "source": "https://www.bir.gov.ph/"
    },
    {
      "period": "2023-01",
      "over_php": 250000,
      "not_over_php": 400000,
      "base_tax_php": 0,
      "marginal_rate_pct": 15,
      "source": "https://www.bir.gov.ph/"
    },
    {
      "period": "2023-01",
      "over_php": 400000,
      "not_over_php": 800000,
      "base_tax_php": 22500,
      "marginal_rate_pct": 20,
      "source": "https://www.bir.gov.ph/"
    },
    {
      "period": "2023-01",
      "over_php": 800000,
      "not_over_php": 2000000,
      "base_tax_php": 102500,
      "marginal_rate_pct": 25,
      "source": "https://www.bir.gov.ph/"
    },
    {
      "period": "2023-01",
      "over_php": 2000000,
      "not_over_php": 8000000,
      "base_tax_php": 402500,
      "marginal_rate_pct": 30,
      "source": "https://www.bir.gov.ph/"
    },
    {
      "period": "2023-01",
      "over_php": 8000000,
      "not_over_php": null,
      "base_tax_php": 2202500,
      "marginal_rate_pct": 35,
      "source": "https://www.bir.gov.ph/"
    }
  ]
}