VAT Calculator in Philippines

The Philippines applies Value-Added Tax (VAT). The standard rate is 12% on taxable sales of goods, services and imports, and has applied since 1 February 2006.

There is no general reduced VAT band. Defined transactions can be taxed at 0%, including qualifying export sales and services under the current rules. Zero-rated sales remain taxable transactions, unlike exempt sales, and the supplier must satisfy the statutory conditions.

For a taxable price of ₱1,000 before VAT, tax is ₱120 and the total is ₱1,120.

Revenue Regulations 3-2025 apply 12% VAT to covered digital services consumed in the Philippines, including supplies by nonresident providers. For imports, customs duties, excise taxes and other charges can enter the VAT base. This calculator adds or removes 12% from the amount entered; it does not calculate customs duty or excise, locate a digital customer, classify zero-rated or exempt sales, test registration or prepare a return. The result is orientative, not personalised tax advice.

Fiscal content reviewed on 10 July 2026.

• BIR Revenue Regulations 4-2007: 12% effective from 1 February 2006
• BIR Revenue Regulations 3-2025: VAT on digital services
• BIR Revenue Regulations 10-2025: current zero-rated sales of services