Tax Filing Guide

Philippines 8% Flat Tax vs Graduated Rate: Which Is Better for Freelancers in 2026?

Filipino freelancers and self-employed professionals can choose between the 8% flat income tax rate and the graduated income tax table. The right choice depends on your annual gross receipts and allowable expenses. This guide walks you through both options with real calculations.

Philippines Freelancer Tax Guide 2026: BIR Registration, Filing Deadlines, and the 8% Rule