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Different Income Tax Rates

  1. Self Employed & Professionals

    - can avail an 8% flat rate in lieu of 20% - 35% graduated Income Tax rates
  2. OFWs

    - EXEMPT from paying taxes on Income abroad
  3. Corporations

    - subject to 30% Income Tax based on NET Income
  4. Barangay Micro Buisness Enterprises

    - EXEMPT from paying Income Tax
  5. Mixed Income Earners

    - can avail 8% flat rate on business and professional Income only and NOT Income on compensation 
  6. Employees

    - subject to 20% to 35% Income Tax rate