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Donor Tax-Savings — Non-PCNC
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Non-PCNC (Sec. 34(H)(1) NIRC): deduction capped at 10% for individuals, 5% for corporations.
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① Individual Donors · NON-PCNC · 10% cap · TRAIN Law rates
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Taxable IncomeTax Owed (No Donation)Donation AmountTaxable Income After DonationNew Tax OwedDonor Savings
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 ₱ 300,000 ₱ 7,500 ₱ 30,000 ₱ 270,000 ₱ 3,000 ₱ 4,500
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 ₱ 400,000 ₱ 22,500 ₱ 40,000 ₱ 360,000 ₱ 16,500 ₱ 6,000
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 ₱ 500,000 ₱ 42,500 ₱ 50,000 ₱ 450,000 ₱ 32,500 ₱ 10,000
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 ₱ 600,000 ₱ 62,500 ₱ 60,000 ₱ 540,000 ₱ 50,500 ₱ 12,000
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 ₱ 700,000 ₱ 82,500 ₱ 70,000 ₱ 630,000 ₱ 68,500 ₱ 14,000
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 ₱ 1,000,000 ₱ 152,500 ₱ 100,000 ₱ 900,000 ₱ 127,500 ₱ 25,000
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② Corporate Donors · NON-PCNC · 5% cap · 25% flat rate (CREATE Act)
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Taxable IncomeTax Owed (No Donation)Donation AmountTaxable Income After DonationNew Tax OwedDonor Savings
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 ₱ 1,000,000 ₱ 250,000 ₱ 50,000 ₱ 950,000 ₱ 237,500 ₱ 12,500
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 ₱ 2,000,000 ₱ 500,000 ₱ 100,000 ₱ 1,900,000 ₱ 475,000 ₱ 25,000
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 ₱ 3,000,000 ₱ 750,000 ₱ 150,000 ₱ 2,850,000 ₱ 712,500 ₱ 37,500
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 ₱ 4,000,000 ₱ 1,000,000 ₱ 200,000 ₱ 3,800,000 ₱ 950,000 ₱ 50,000
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 ₱ 5,000,000 ₱ 1,250,000 ₱ 250,000 ₱ 4,750,000 ₱ 1,187,500 ₱ 62,500
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Notes
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Non-PCNC caps (Sec. 34(H)(1) NIRC). Individuals: 10% of taxable income. Corporations: 5%. Recipient must still be SEC-registered non-stock non-profit, no private inurement, admin costs ≤ 30%, valid BIR Form 2322 issued.
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Editable inputs. Change any yellow-shaded taxable-income cell in Column A to model a different scenario; every other cell recomputes.
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Note:
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the "25% flat rate" is the standard corporate income tax rate that the CREATE Act (RA 11534) set.
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