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De Minimis Benefits Calculator 2026 (RR 29-2025 Limits)

Check which of your allowances (rice, uniform, laundry, medical, gifts, awards) are tax-free under the new 2026 de minimis limits.

Tool inputs stay in your browser · optional AI search sends your query

Good to know: De minimis benefits are small employee perks that are tax-free up to a limit (RR 29-2025, from 6 Jan 2026): rice ₱2,500/month, uniform ₱8,000/year, laundry ₱400/month, medical allowance for dependents ₱2,000/semester, medical assistance ₱12,000/year, achievement awards ₱12,000/year, Christmas/anniversary gifts ₱6,000/year, CBA/productivity incentives ₱12,000/year, overtime/night meal allowance up to 30% of the minimum wage per day. Amounts above a limit join your “other benefits”, which are tax-free up to ₱90,000 a year together with your 13th month. Checked November 10, 2026.

How to use it (step by step)

  1. 1Fill in the boxes: “Rice subsidy — per month (limit ₱2,500.00)”, “Uniform / clothing allowance — per year (limit ₱8,000.00)”, “Laundry allowance — per month (limit ₱400.00)”, “Medical cash allowance for dependents — per semester (limit ₱2,000.00)”, “Actual medical assistance (e.g. checkup, maternity aid) — per year (limit ₱12,000.00)”, “Employee achievement awards (tangible item) — per year (limit ₱12,000.00)”, “Christmas and anniversary gifts — per year (limit ₱6,000.00)”, “CBA and productivity incentives (combined) — per year (limit ₱12,000.00)”. Example numbers are already there so you can see how it works; replace them with yours.
  2. 2The result updates instantly as you type (on a phone it is below the boxes).
  3. 3The bold line is the main answer. Tap Copy next to any value to copy it.

Words to know

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”.
13th month pay
Extra pay in the Philippines, required by law, equal to one-twelfth of the basic salary earned in the year.
Time card / hours
Adding up hours worked (minus breaks) to calculate pay. Overtime is time beyond normal hours, often paid at a higher rate.
₱90,000 exemption
Your 13th month pay and other bonuses are tax-free up to ₱90,000 a year in total. Only the excess is taxed.

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