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TaxLaws

TRAIN law (RA 10963)

Often called TRAIN

The 2018 tax reform that set today's income tax table, the ₱250,000 threshold, the ₱90,000 limit and the 8% option.

Most useful for: Fresh grad, Career shifter, Government

In real life
It sets the table used in 2026: 0% up to ₱250,000, rising to 35% at the top.
Why it matters to you
Nearly every income tax number on your payslip traces back to it.

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