See how your tax options compare.

Enter the figures you want to compare to see estimated tax, after-tax income, and effective rates across three tax methods for Philippine freelancers, professionals, and individual business owners.

Registration and income details

Select your registration status, and provide income and expenses, as applicable

Tax registration

BIR registration status

Business / professional figures

Employment

Do you also earn compensation income?

What you may owe and keep.

Enter your figures to begin.

Your comparison will show estimated tax, after-tax income, and effective rate for each available method.

Income tax method

8% Tax Regime

8%

This option replaces graduated income tax and percentage tax under Section 116.

Estimated tax
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After-tax income
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Effective tax rateTotal Estimated Tax / Net Income before taxes
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Income tax method

Graduated - Itemized

ITM

Uses actual costs and expenses.

Estimated tax
-
After-tax income
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Effective tax rateTotal Estimated Tax / Net Income before taxes
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Income tax method

Graduated - 40% OSD

OSD

Uses the 40% of gross sales as deduction in lieu of actual costs and expenses.

Estimated tax
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After-tax income
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Effective tax rateTotal Estimated Tax / Net Income before taxes
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See how the estimates were calculated.

A comparison tool, not a filing result.

Estimated tax includes estimated income tax and, where applicable, 3% percentage tax. VAT is not calculated by this tool. Actual tax treatment and eligibility may depend on factors not fully captured by this calculator, including your registration history, tax elections, timing, supporting records, transaction type, VAT status, and other circumstances. Withholding taxes, prior tax payments, and other tax credits are not deducted from the estimates shown.

Frequently asked questions

Enter gross business or professional sales, costs and expenses, and taxable compensation income if applicable. Use figures for the same period. Enter sales before creditable withholding tax, not just the net payment received. Withholding credits are not deducted from these estimates.

The calculator compares estimated results for the 8% Tax Regime, Graduated - Itemized, and Graduated - 40% OSD using the same figures you enter.

Yes. If you earn both employment income and business or professional income, you can include your taxable compensation income in the estimate. Read the mixed-income guide for the related filing context.

Where applicable, the calculator includes estimated percentage tax based on the selected assumptions and tax treatment.

Yes. Open the Detailed Report to review the step-by-step computation for each estimate.

Use the results to compare estimates only. They are not an official tax return, assessment, or filing result.