Taxable vs. Non-Taxable Allowances in the Philippines: De Minimis Benefits and the ₱90,000 Rule
Not every allowance on a Philippine payslip is taxed the same way. This guide explains which allowances are de minimis and exempt, which fall under the ₱90,000 “other benefits” cap, and which are taxable from the first peso under BIR Revenue Regulations No. 29-2025.