05/02/2026
Worth to consider
𝗣𝗪𝗘𝗗𝗘𝗡𝗚 𝗠𝗘𝗥𝗢𝗡. 𝗣𝗪𝗘𝗗𝗘𝗡𝗚 𝗪𝗔𝗟𝗔.
Depende tax type mo.
❎ 8% Purely Self-Employed - 𝗪𝗔𝗟𝗔
✅ 8% Mixed Income - 𝗠𝗘𝗥𝗢𝗡
✅ Graduated OSD / Itemized (including BMBE) - 𝗣𝗪𝗘𝗗𝗘𝗡𝗚 𝗠𝗘𝗥𝗢𝗡, 𝗣𝗪𝗘𝗗𝗘𝗡𝗚 𝗪𝗔𝗟𝗔
Let me show you bakit.
1️⃣ 𝟴% 𝗣𝗨𝗥𝗘𝗟𝗬 𝗦𝗘𝗟𝗙-𝗘𝗠𝗣𝗟𝗢𝗬𝗘𝗗
Sales: 250,000
Less: Allowed deduction: 250,000
Taxable income: 0
👉 Tax due: 0
Sa 8%, may automatic 250k deduction.
Kaya kung 250k ang sales mo…
✅ WALANG babayarang tax.
2️⃣ 𝟴% 𝗠𝗜𝗫𝗘𝗗 𝗜𝗡𝗖𝗢𝗠𝗘 𝗘𝗔𝗥𝗡𝗘𝗥
Sales: 250,000
Less: Allowed deduction: 0
Taxable income: 250,000
👉 Tax due = 20,000 (250k x 8%)
Hindi na pwede gamitin yung 250k deduction sa business income
kasi nagamit na yan sa employment income mo.
Kaya kahit 250k lang ang sales…
❗ MAY TAX kang babayaran.
3️⃣ 𝗚𝗥𝗔𝗗𝗨𝗔𝗧𝗘𝗗 𝗢𝗦𝗗 𝗢𝗥 𝗜𝗧𝗘𝗠𝗜𝗭𝗘𝗗 (including BMBE)
Dalawang tax generally ang binabayaran:
📌 Percentage Tax
250,000 x 3% = 7,500
📌 Income Tax (graduated rates)
250k = ZERO pa
Result:
❗ May 7,500 tax payable
4️⃣ 𝗚𝗥𝗔𝗗𝗨𝗔𝗧𝗘𝗗 𝗣𝗘𝗥𝗢 𝙀𝙓𝙀𝙈𝙋𝙏 𝗦𝗔 𝗣𝗘𝗥𝗖𝗘𝗡𝗧𝗔𝗚𝗘 𝗧𝗔𝗫
Example, nagtitinda ka ng:
‣ gulay
‣ prutas
‣ bigas
‣ karne
‣ books
‣ rice miller
(at iba pa)
Kapag ganito yung business mo:
❎ Walang percentage tax
❎ Zero pa rin income tax sa 250k
✅ Pwedeng WALA TALAGANG TAX na babayaran
Kaya yung paniniwala na:
“Kapag 250k and below ang sales, walang tax na babayaran.”
👉 Minsan TOTOO
👉 Minsan HINDI
Depende sa tax type mo.
Now, kung gusto mong mas maintindihan anong tax type yung best suited sa business mo, so you can save money or avoid paying unnecessary taxes legally, nag-conduct ako ng 𝟯-𝗗𝗮𝘆 𝗔𝗻𝗻𝘂𝗮𝗹 𝗜𝗧𝗥 𝗧𝗿𝗮𝗶𝗻𝗶𝗻𝗴 𝗳𝗼𝗿 𝗡𝗼𝗻-𝗩𝗔𝗧 𝗜𝗻𝗱𝗶𝘃𝗶𝗱𝘂𝗮𝗹 𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀 just recently.
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👉 EC TAXPH Business Community (ilalagay ko sa FEATURED post yung complete details)
comment: “taxtype”
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