Not over P250,000 |
0 % |
0 % |
P250,000 to P400,000 |
20% of the excess over P250,000 |
15% of the excess over P250,000 |
P400,000 to P800,000 |
P30,000 + 25% of the excess over P400,000 |
P30,000 + 20% of the excess over P400,000 |
P800,000 to P2 Million |
P130,000 + 30% of the excess over P800,000 |
P102,500 + 25% of the excess over P800,000 |
P2 Million to P8 Million |
P490,000 + 32% of the excess over P2 Million |
P402,500 + 30% of the excess over P2 Million |
Over P8 Million |
P2.41 Million + 35% of the excess over P8 Million |
P2,202,500 + 35% of the excess over P8 Million |