National Budget · 2026 GAA · DBM Data
Philippine National Budget 2026
The 2026 General Appropriations Act broken down by department and sector — in plain language, with per-Filipino amounts and the laws governing each allocation. Signed by President Marcos, January 2026.
Source: 2026 General Appropriations Act · DBM People's Enacted Budget 2026 · Last updated: May 2026
Where every peso goes — 2026 GAA
Each segment below is proportional to its share of the ₱6.793 trillion budget. Hover any segment to see exact amounts. Education and the National Tax Allotment (local governments) together account for 37% of all spending.
2026 General Appropriations Act · DBM People's Enacted Budget 2026
Top 10 agencies by allocation
Education, local government transfers, and debt payments consume nearly half the national budget before a single road is built or hospital stocked.
2026 GAA department appropriations, DBM
The Constitution (Article XIV, Section 5(5)) mandates that education receive the highest budget priority among government sectors — making DepEd's ₱1.34 trillion allocation a constitutional requirement, not just a policy choice.
Education budget — ₱1.340 trillion breakdown
The education sector budget is the largest single allocation in the 2026 GAA — ₱11,384 per Filipino. It covers teacher salaries, classroom construction, free tuition, K-12 curriculum, and Special Education programs.
Sub-allocation
What it funds
DepEd, CHED, TESDA, SUC budget NEP 2026
Free tuition in state universities is mandated under RA 10931 (Universal Access to Quality Tertiary Education Act). Every Filipino student enrolled in a SUC is entitled to free tuition, miscellaneous fees waiver, and a ₱2,000/semester stipend.
Health budget — ₱597.9 billion (DOH + PhilHealth)
The health sector allocation — ₱448.1B for DOH and ₱149.8B for PhilHealth — funds Zero Balance Billing, Universal Health Care implementation, and Medical Assistance for Indigent Patients. That is ₱5,080 per Filipino in health spending.
DOH budget 2022–2026, DBM · PhilHealth subsidy, General Appropriations Acts
Under RA 11223 (Universal Health Care Act), all Filipinos are automatically enrolled in PhilHealth — including those who have never contributed. The ₱149.8B PhilHealth budget funds your health benefits as a right, not a privilege.
Debt service — ₱700 billion the budget must pay first
Before a classroom is built or a hospital is stocked, ₱700 billion goes to paying the national debt — ₱380B in interest payments and ₱320B in principal repayment. That is ₱5,947 per Filipino, every year, just to service past borrowing.
Civic context
₱700 billion — or ₱5,947 per Filipino — goes to paying down debt every year. This is money that cannot fund classrooms, hospitals, or roads. The national debt stood at ₱16.07 trillion in 2025. Understanding debt service is essential to understanding why the budget never seems like enough.
DBM debt service program 2015–2026 · Bureau of the Treasury, National Government Debt 2025
Under the Constitution (Article VI, Section 25), automatic appropriations — including debt service — do not require annual congressional approval. This means debt payments are funded first, before discretionary spending is allocated. Congress cannot reduce or block these payments.
₱1.19 trillion to your local government
The National Tax Allotment (NTA) — formerly the Internal Revenue Allotment (IRA) — automatically transfers 40% of internal revenue collections (3 years prior) to local government units. In 2026, that is ₱1.19 trillion reaching every province, city, municipality, and barangay.
By LGU type
Top 10 LGUs by NTA (2026)
DILG NTA distribution 2026 · DBM People's Budget 2026
The NTA is mandated by RA 7160 (Local Government Code of 1991). LGUs receive an automatic share of national taxes — currently 40% of internal revenue collections 3 years prior (per Supreme Court Mandanas-Garcia ruling, GR 199802). This funds your barangay's health centers, roads, and social welfare services.
The per-Filipino calculator
What does the 2026 budget mean specifically for you? Estimate your income tax contribution and see how the national budget is allocated on a per-Filipino basis.
Interactive calculator
What does the 2026 budget mean for you?
Income tax rates are governed by RA 10963 (TRAIN Law). Under TRAIN, annual income below ₱250,000 is fully exempt from income tax — meaning workers earning below ₱20,833/month pay zero income tax.
Budget growth 2010–2026
The national budget has grown 340% since 2010 — from ₱1.541T to ₱6.793T. Education's share has remained consistently at ~20% throughout, constitutionally mandated as the highest budget priority.
DBM budget history 2010–2026 · DepEd / CHED annual appropriations
DPWH infrastructure — ₱530.9 billion
The Department of Public Works and Highways receives ₱530.9B — ₱4,511 per Filipino — for 2026 infrastructure delivery. Targets include roads, bridges, flood control, classrooms, and health facilities.
2026 DPWH physical targets
DPWH 2026 program of works, DBM appropriations
Infrastructure projects above ₱20 million must go through public bidding under RA 9184 (Government Procurement Reform Act). Citizens can monitor bids at philgeps.gov.ph — this is your right under the law. Procurement anomalies can be reported to the Procurement Service of DBM.
Social protection — ₱270.2 billion
The DSWD and its social protection programs receive ₱270.2B — led by the 4Ps conditional cash transfer program at ₱127.9B serving 4.4 million families.
DSWD 2026 budget, DBM GAA
The 4Ps program is institutionalized under RA 11310 (Pantawid Pamilyang Pilipino Program Act). Eligible families — poor households with children 0–18 or pregnant women — are entitled to health and education grants as a right, not charity. Wrongful denial of benefits can be reported to DSWD.
Agriculture — ₱297.1 billion (highest DA budget in history)
The Department of Agriculture receives its largest-ever budget at ₱297.1B — ₱2,524 per Filipino. The priority programs include farm-to-market roads, free irrigation, crop insurance, and rice competitiveness.
DA 2026 budget, DBM GAA
Farmers and fisherfolk are entitled to crop insurance under RA 8175 (Philippine Crop Insurance Act) and free irrigation water under RA 10969 (Free Irrigation Service Act). These rights exist regardless of whether your LGU explains them to you. Contact the Philippine Crop Insurance Corporation (PCIC) or NIA for applications.
Related data & rights topics
Frequently Asked Questions
What is the Philippine national budget for 2026?
The 2026 General Appropriations Act (GAA) sets the national budget at ₱6.793 trillion — or ₱57,706 per Filipino. Education is the single largest allocation at ₱1.34 trillion, constitutionally mandated as the highest budget priority.
How much of the Philippine budget goes to education?
Education receives ₱1.34 trillion (19.7%) in 2026 — the largest single sector. This covers DepEd (₱982B), state universities and colleges (₱238.6B), CHED (₱87.3B), and TESDA (₱32.1B). Article XIV, Section 5(5) of the Constitution makes this a legal requirement, not a policy choice.
Why does debt service take ₱700 billion from the budget?
Under Article VI, Section 25 of the Constitution, debt service is an automatic appropriation — paid before any discretionary spending is allocated. In 2026, ₱700B covers ₱380B in interest and ₱320B in principal on the ₱16.07T national debt. That is ₱5,947 per Filipino, every year.
What is the National Tax Allotment (NTA)?
The NTA automatically transfers 40% of national internal revenue collections (3 years prior) to LGUs under RA 7160 (Local Government Code). In 2026, ₱1.19 trillion — ₱10,111 per Filipino — goes to provinces, cities, municipalities, and barangays. The Mandanas-Garcia Supreme Court ruling (GR 199802) expanded this from the old IRA formula.
How can I check if my local government received its NTA?
DBM publishes LGU NTA releases at dbm.gov.ph. Citizens have the right to request budget documents from their LGU under RA 9485 (Anti-Red Tape Act). DILG also publishes annual NTA per city, municipality, and province. Barangay budgets must be posted publicly at the barangay hall.
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Data accuracy note
Budget figures sourced from the 2026 General Appropriations Act (GAA) as signed by President Marcos. Some figures are approximations based on official DBM releases and PIA reporting. Sub-allocations within departments may vary from enacted amounts due to realignment, special purpose funds, and automatic appropriations. Debt service historical data is estimated from published DBM budget documents. For exact figures, visit dbm.gov.ph.