BIR Donor's Tax Cumulative Calculator

Calculate your tax liability on gifts and donations within a calendar year (RA 10963 / TRAIN Law).

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Verified Active for 2026

Tax brackets and statutory formulas are fully updated in accordance with 2026 official schedules. (Last reviewed: May 2026)

Donation Details

Donor's tax is computed on a cumulative basis per calendar year. Enter previous gifts made this year to get an accurate tax due.

Total Net Gifts Made Earlier This Year

Current Gross Gift / Donation

Allowable Deductions / Encumbrances

E.g., Mortgages assumed by the donee.

Donor's Tax Computation

Current Net Gift:₱0.00

Total Cumulative Gifts (This Year):₱0.00

Less: Tax-Exempt Threshold:- ₱250,000.00

Total Tax Due (6% of excess):₱0.00

Less: Tax Paid on Prior Gifts:- ₱0.00

Tax Payable for Current Gift:₱0.00

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Local Browser Processing Guaranteed

All inputs and financial calculations are executed locally within your web browser. We do not collect, transmit, or store your personal data on external servers.

Read the Full Guide

Want to know the exact formula behind this calculator? Check out our comprehensive, human-written guide that explains the law, computations, and exact rules.

Read the Guide →

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