EFFECTIVE DATE JANUARY 1, 2018 to DECEMBER 31, 2022 | |
| Not over P250,000 | 0% |
| Over P250,000 but not over P400,000 | 20% of the excess over P250,000 |
| Over P400,000 but not over P800,000 | P30,000 + 25% of the excess over P400,000 |
| Over P800,000 but not over P2,000,000 | P130,000 + 30% of the excess over P800,000 |
| Over P2,000,000 but not over P8,000,000 | P490,000 + 32% of the excess over P2,000,000 |
| Over P8,000,000 | P2,410,000 + 35% of the excess over P8,000,000 |
EFFECTIVE DATE JANUARY 1, 2023 | |
| Not over P250,000 | 0% |
| Over P250,000 but not over P400,000 | 15% of the excess over P250,000 |
| Over P400,000 but not over P800,000 | P22,500 + 20% of the excess over P400,000 |
| Over P800,000 but not over P2,000,000 | P102,500 + 25% of the excess over P800,000 |
| Over P2,000,000 but not over P8,000,000 | P402,500 + 30% of the excess over P2,000,000 |
| Over P8,000,000 | P2,202,500 + 35% of the excess over P8,000,000 |