Rates of tax on citizens or residents.
Section 21
SEC. 21. Rates of tax on citizens or residents. — A tax is hereby imposed upon the taxable net income received during each taxable year from all sources by every individual, whether a citizen of the Philippines, residing therein or an alien residing in the Philippines, determined in accordance with the following schedule: Provided, however, That nonresident citizens shall be subject to tax under this schedule only on income derived by them from sources within the Philippines. Not over P2,000 3% Over P 2,000 but not over P 4,000 P 60 plus 6% of excess over P 2,000 Over P 4,000 but not over P 6,000 P 180 plus 9% of excess over P 4,000 Over P 6,000 but not over P 8,000 P 360plus 12% of excess over P 6,000 Over P 8,000 but not over P 10,000 P 600 plus 14% of excess over P 8,000 Over P 10,000 but not over P 12,000 P 880 plus 16% of excess over P 10,000 Over P 12,000 but not over P 14,000 P 1,200 plus 18% of excess over P 12,000 Over P 14,000 but not over P 16,000 P 1,560 plus 20% of excess over P 14,000 Over P 16,000 but not over P 18,000 P 1,960 plus 22% of excess over P 16,000 Over P 18,000 but not over P 20,000 P 2,400 plus 24% of excess over P 18,000 Over P 20,000 but not over P 24,000 P 2,880 plus 27% of excess over P 20,000 Over P 24,000 but not over P 28,000 P 3,960 plus 30% of excess over P 24,000 Over P 28,000 but not over P 32,000 P 5,160 plus 33% of excess over P 28,000 Over P 32,000 but not over P 36,000 P 6,400 plus 36% of excess over P 32,000 Over P 36,000 but not over P 40,000 P 7,920 plus 39% of excess over P 36,000 Over P 40,000 but not over P 46,000 P 9,480 plus 42% of excess over P 40,000 Over P 46,000 but not over P 52,000 P 12,000 plus 44%of excess over P 46,000 Over P 52,000 but not over P 58,000 P 14,640 plus 46% of excess over P 52,000 Over P 58,000 but not over P 64,000 P 17,400 plus 48% of excess over P 58,000 Over P 64,000 but not over P 70,000 P 20,280 plus 50% of excess over P 64,000 Over P 70,000 but not over P 78,000 P 23,280 plus 52% of excess over P 70,000 Over P 78,000 but not over P 86,000 P 27,440 plus 54% of excess over P 78,000 Over P 86,000 but not over P 94,000 P 31,760 plus 56% of excess over P 86,000 Over P 94,000 but not over P 102,000 P 36,240 plus 57% of excess over P 94,000 Over P 102,000 but not over P 110,000 P 40,800 plus 58% of excess over P 102,000 Over P 110,000 but not over P 120,000 P 45,440 plus 50% of excess over P 110,000 Over P 120,000 but not over P 130,000 P 51,340 plus 60% of excess over P 120,000 Over P 130,000 but not over P 140,000 P 57,340 plus 61% of excess over P 130,000 Over P 140,000 but not over P 150,000 P 63,440 plus 62% of excess over P 140,000 Over P 150,000 but not over P 160,000 P 69,640 plus 63% of excess over P 150,000 Over P 160,000 but not over P 180,000 P 75,940 Plus 64% of excess over P 160,000 Over P 180,000 but not over P 200,000 P 88,740 plus 65%of excess over P 180,000 Over P 200,000 but not over P 250,000 P 101,740 plus 66% of excess over P 200,000 Over P 250,000 but not over P 300,000 P 134,740 plus 67% of excess over P 250,000 Over P 300,000 but not over P 400,000 P 168,240 plus 68% of excess over P 300,000 Over P 400,000 but not over P 500,000 P 236,240 plus 69% of excess over P 400,000 Over P 500,000 P 305,240 plus 70% of excess over P 500,000 Provided, further, That on the income of nonresident citizens from all sources without the Philippines, there is hereby imposed a tax on the gross amount of such income determined as follows: Most over $6,000 1% Over $6,000 but not over $20,000 2% Over $20,000 3% Provided, still further, That for purposes of this section, a nonresident citizen is one who establishes to the satisfaction of the Commissioner the fact of his physical presence abroad for an uninterrupted period which includes an entire taxable year.