Annual Income Tax & Tax Refund Calculator (BIR 2316)
Check your whole-year income tax and whether you should get a tax refund or still owe tax at year end — the same math as your BIR Form 2316.
Tool inputs stay in your browser · optional AI search sends your query
Good to know: At year end your employer recomputes your tax for the whole year (annualization). Taxable income = all taxable pay − SSS, PhilHealth and Pag-IBIG − the first ₱90,000 of 13th month and other benefits. Annual tax: 0% up to ₱250,000; 15% of the excess over ₱250,000; ₱22,500 + 20% over ₱400,000; ₱102,500 + 25% over ₱800,000; ₱402,500 + 30% over ₱2M; ₱2,202,500 + 35% over ₱8M. If more was withheld than due, you get a refund (usually in December or January). Rules checked November 10, 2026. The BIR / your employer has the final word — check your official record or payslip.
How to use it (step by step)
- 1Fill in the boxes: “Total basic pay for the year”, “Overtime, holiday, night pay and taxable allowances for the year”, “13th month pay + bonuses + excess de minimis for the year”, “SSS + PhilHealth + Pag-IBIG you paid in the year (0 = estimate for me)”, “Tax already withheld this year (see payslips)”. Example numbers are already there so you can see how it works; replace them with yours.
- 2The result updates instantly as you type (on a phone it is below the boxes).
- 3The bold line is the main answer. Tap Copy next to any value to copy it.
Words to know
- Annualization / tax refund
- At year end your employer recomputes your tax for the whole year. If too much was withheld you get a refund; if too little, the rest is deducted from your last payday. BIR Form 2316 is the certificate that shows it.
- 13th month pay
- Extra pay in the Philippines, required by law, equal to one-twelfth of the basic salary earned in the year.
- SSS, PhilHealth, Pag-IBIG
- Philippine government contributions taken from salary for social security, health insurance and housing savings.
- Time card / hours
- Adding up hours worked (minus breaks) to calculate pay. Overtime is time beyond normal hours, often paid at a higher rate.
- Withholding tax
- Income tax your employer takes from each payday and sends to the BIR for you, so you do not pay it all at once at year end.
- De minimis benefits
- Small perks (rice, uniform, laundry, gifts) that are tax-free up to a limit set by the BIR. Above the limit they become taxable “other benefits”.