VAT Calculator Philippines
Add 12% VAT to a net price, or remove VAT from a VAT-inclusive total. Includes the senior citizen and PWD VAT-exempt computation with the 20% statutory discount.
Last updated: 14 September 2026 · 12% VAT rate under the NIRC as amended by the TRAIN Law.
Philippine VAT Calculator
Add or remove VAT in one step.
Quick VAT reference table
Common amounts, computed both ways at the 12% Philippine VAT rate.
| Amount | VAT if inclusive | Net if inclusive | Total if VAT added |
|---|---|---|---|
| ₱100.00 | ₱10.71 | ₱89.29 | ₱112.00 |
| ₱500.00 | ₱53.57 | ₱446.43 | ₱560.00 |
| ₱1,000.00 | ₱107.14 | ₱892.86 | ₱1,120.00 |
| ₱5,000.00 | ₱535.71 | ₱4,464.29 | ₱5,600.00 |
| ₱10,000.00 | ₱1,071.43 | ₱8,928.57 | ₱11,200.00 |
| ₱50,000.00 | ₱5,357.14 | ₱44,642.86 | ₱56,000.00 |
| ₱100,000.00 | ₱10,714.29 | ₱89,285.71 | ₱112,000.00 |
How the 12% Philippine VAT is computed
Value-added tax in the Philippines is 12% of the selling price of most goods and services, under the National Internal Revenue Code as amended by the TRAIN Law. VAT-registered sellers add it on top of their price, collect it from you, and remit it to the BIR.
Prices advertised to consumers are normally VAT-inclusive, so the 12% is already buried in the amount you pay. To pull it out, divide the total by 1.12 — that gives the VAT-exclusive (net) amount, and the difference is the VAT. To add VAT to a net price instead, multiply by 1.12.
Only businesses with annual gross sales above ₱3,000,000 must register as VAT taxpayers. Smaller sellers are non-VAT and charge the 3% (or 1% under transitional rules) percentage tax instead, which is why some receipts show no VAT at all.
- VAT-exclusive amount = total ÷ 1.12. VAT = total − VAT-exclusive amount.
- VAT-inclusive amount = net price × 1.12.
- Senior citizens and persons with disability are VAT-exempt on qualifying purchases, and get a further 20% discount — the discount is computed on the VAT-exempt price.
- Exports, certain agricultural products, prescription medicines for select conditions, and residential rent below the BIR threshold are VAT-exempt or zero-rated.
Frequently Asked Questions
How do you compute VAT in the Philippines?
For a VAT-inclusive price, divide the total by 1.12 to get the net amount, then subtract it from the total to get the 12% VAT. For a VAT-exclusive price, multiply by 0.12 to get the VAT and by 1.12 to get the total.
How much is the VAT on ₱1,000 in the Philippines?
If ₱1,000 is VAT-inclusive, the net amount is ₱892.86 and the VAT is ₱107.14. If ₱1,000 is VAT-exclusive, the VAT is ₱120.00 and the total becomes ₱1,120.00.
How do I remove VAT from a total amount?
Divide the total by 1.12. Dividing by 1.12 (rather than multiplying by 0.88) is the correct method, because the 12% was applied to the smaller net amount, not to the final total.
Who is exempt from VAT in the Philippines?
Senior citizens and PWDs on qualifying purchases, businesses earning under ₱3,000,000 a year (they pay percentage tax instead), and specific transactions such as exports, certain agricultural goods, and select prescription medicines.
Is VAT the same as withholding tax?
No. VAT is a consumption tax added to the price of goods and services. Withholding tax is income tax deducted at source from salaries or professional fees and credited against your annual income tax.
How does the senior citizen discount work with VAT?
The purchase is first stripped of VAT (total ÷ 1.12), then the 20% senior discount is applied to that VAT-exempt amount. This calculator shows both figures when you switch on the discount.