taxcalc.ph

Income tax · Free tool

Self-Employed & Freelancer Tax Calculator

Compute your income tax under the 8% flat rate or graduated rates, with quarterly amounts and client-country warnings.

Final tax for income earned in 2026

Enter gross earnings for the full calendar year 2026.

Also employed? You can still choose 8% on your freelance income, but without the ₱250,000 exemption. Use the mixed income calculator →

This is an estimate based on your selected tax status.

Learn more in our guide: 8% vs Graduated Tax →

Numbers last checked October 19, 2026

Your numbers stay in your browser. This is an estimate for information only, not tax advice.

How this calculator works

Enter your gross income for the year and your tax option. On the 8% rate, we subtract the ₱250,000 exemption and apply 8%. On graduated rates, we apply the TRAIN tax table to your taxable income. The results show your yearly and quarterly amounts and any warnings tied to where your clients are.

Not sure which option to pick? Run the 8% vs graduated comparison with your actual expenses.

Common questions

How is the 8% tax computed?

For purely self-employed individuals, subtract ₱250,000 from your gross receipts for the year and multiply the rest by 8%. The 8% replaces both graduated income tax and the percentage tax.

How often do freelancers pay income tax?

Quarterly on Form 1701Q (May 15, August 15, November 15), plus an annual return (Form 1701 or 1701A) on April 15 of the following year.

Do I need to pay US tax if my client is in the US?

Generally no, if you do the work from the Philippines. Give your client or platform a Form W-8BEN so they do not withhold US tax.

Based on: BIR · TRAIN Law (RA 10963)