| CIRCULAR NO. : | 2025 – 095 |
| TO : | PMAP MEMBERS |
| DATE : | 25 December 2025 |
| SUBJECT : | BIR Revenue Regulations No. 29-2025 – Expanded De Minimis Benefits for Employees |
Dear PMAPer,
For your information and appropriate guidance, the Malacañang Palace has issued Memorandum Circular Please be informed that the Bureau of Internal Revenue (BIR) has issued Revenue Regulations (RR) No. 29-2025, which further amends the rules on de minimis benefits under RR No. 2-98 (Withholding Tax on Compensation), as amended.
RR No. 29-2025 increases and clarifies the ceilings of certain non-taxable employee benefits that remain exempt from income tax on compensation and not subject to fringe benefit tax, provided the prescribed conditions and limits are met.
The regulation was published on the BIR Official Website on 22 December 2025 and shall take effect fifteen (15) days after publication, or on 06 January 2026, using the BIR website publication date as the reckoning point.
PMAP advises member-organizations to review their current compensation and benefits structure to ensure proper alignment with the updated de minimis thresholds and continued tax compliance.
For reference, you may read and download the file of Revenue Regulations No. 29-2025 below:
