tayo- including you. kami- excluding you.

Kami = We (minus the listener of the message) e.g. Pupunta kami mamaya sa mall. Gusto mo sumama? (We will go the the mall later. You want to come along?) Tayo - We (includes the listener of the message) e.g. Kakain tayo sa Jollibee sa birthday ko. (We will eat at Jollibee on my birthday.)