^ 1.01.11.2/k/, /p/ and /t/ are never aspirated, unlike in English.
^The ⟨ng⟩ cluster in Tagalog is treated as a singular phoneme, being a singular Baybayin character. The medial "ng" sound in other languages such as linger are spelled as the cluster "ngg". Outside the country, both spelling patterns are also observed in the Romanization of Korean.
^ 3.03.13.2The /r/ phoneme is generally an alveolar rhotic that varies freely between [ɾ][r] and [ɹ], and it exists as a distinct phoneme mostly in loanwords.
^For native words, /ɾ/ is normally a flapped form of /d/. The two phonemes were separated with the introduction of the Latin script during the Spanish era.
^Some local speakers substituted /ts/ as /tʃ/ like tsinelas.
^ 6.06.1/f/ and /v/ are usually pronounced by younger speakers, who tend to have English-leaning pronunciations. Others would replace for these phonemes with /p/ and /b/, respectively, in a fashion similar to fortition.
^/z/ is sometimes an allophone of /s/ before voiced consonants like in Spanish.
^/a/ is normally pronounced as a central vowel [ä]. However, the front variant [a] may also be used.
^/a/ is relaxed to [ɐ] in unstressed positions and also occasionally in stressed positions in words such as (Inang Bayan[iˈnɐŋ ˈbɐjɐn]).
^ 10.010.1[ɛ] usually exists in slow or formal speech and may become a mid [ɛ̝] or close mid [e] in normal speech.
^[e, o] are allophones of /i, u/ in final syllables, but they are distinct phonemes in some native words and English and Spanish loanwords.