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Tax

Percentage tax

A tax of 3% of gross quarterly sales or receipts, for those who aren't VAT-registered.

Most useful for: Career shifter

In real life
₱90,000 of receipts in a quarter is ₱2,700 in percentage tax.
Why it matters to you
Choosing the 8% option replaces it, so you don't pay both.

An explanation to help you read your pay, not a ruling on your case. Your employer, the agency or DOLE has the final word.

All words