This qualitative research through phenomenological approach in which it is made to gather important data and information based on the participant’s experiences of the Tax Reform for Acceleration and Inclusion (TRAIN) Act. The interview collected data using in-depth interview where the questions were semi-structured for deeper clarification and further discussions. After the data was being collected, there were three themes formulated as the effects after the implementation of TRAIN law on poor income class families. According to the findings, the impact of TRAIN law to the poor are mostly the basic need such as food in which it is needed to reduce their budget for them to survive since there are other things that needed to be paid such like utility bills and debts. Furthermore, it also affects the mental and well-being of a person such as anxiety, stress, and depression due to financial problems. It is therefore concluded that after the implementation of TRAIN the poor income class families becomes poorer.