Increasing the Ceiling of Non-Taxable De Minimis Benefits
12 Jan 2026
(Revenue Regulation (RR) No. 29-2025 issued on December 22, 2025)
This Tax Alert is issued to inform taxpayers of the increase in “de minimis” benefits which are exempt from income tax on compensation as well as fringe benefits tax.
Amendments
The increase of the ceiling of non-taxable de minimis benefit in effect amends RR No. 2-98, as last amended by RR No. 4-2025 as follows:
Effectivity
This regulation takes effect after fifteen (15) days following its publication to the Official Gazette or the BIR’s official website, whichever comes first.
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