Withholding Tax Table in the Philippines

Withholding Tax is the income tax deducted by the employer to his/her employees and is being paid directly to the government. From the word itself, it means it is being withheld or deducted from the recipient’s income.

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 105-2017 revising the withholding tax table on compensation pursuant to the amendments to the National Internal Revenue Code of 1997 as introduced by Republic Act (RA) 10963, otherwise known as the “Tax Reform for Acceleration and Inclusion (TRAIN) Law.”

How much is the Withholding Tax in the Philippines?

Employees earning P685/day or P20,833/ month are exempted from withholding tax. See the table below.

WITHHOLDING TAX TABLE

REVISED WITHHOLDING TAX TABLE
Effective January 1, 2018 to December 31, 2022
DAILY	1	2	3	4	5	6
Compensation Range	P685 and below	P685 -P1,095	P1,096 – P2,191	P2,192 – P5,478	P5,479 – P21,917	P21,918 and above
Prescribed Withholding Tax	0.00	0.00 +20% over P685	P82.19 +25% over P1,096	P356.16 +30% over P2,192	P1,342.47 +32% over P5,479	P6,602.74 +35% over P21,918
WEEKLY	1	2	3	4	5	6
Compensation Range	P4,808 and below	P4,808 – P7,691	P7,692 – P15,384	P15,385 – P38,461	P38,462 – P153,845	P153,846 and above
Prescribed Withholding Tax	0.00	0.00 +20% over P4,808	P576.92 +25% over p7,692	P2,500.00 +30% over p15,385	P9,423.08 +32% over P38,462	P46,346.15 +35% over P153,846
SEMI-MONTHLY	1	2	3	4	5	6
Compensation Range	P10,417 and below	P10,417 – P16,666	P16,667 – P33,332	P33,333 – P83,332	P83,333 – P333,332	P333,333 and above
Prescribed Withholding Tax	0.00	0.00 +20% over P10,417	P1,250.00 +25% over P16,667	P5,416.67 +30% over P33,333	P20,416.67 +32% over P83,333	P100,416.67 +35% over P333,333
MONTHLY	1	2	3	4	5	6
Compensation Range	P20,833 and below	P20,833 – P33,332	P33,333 – P66,666	P66,667 – P166,666	P166,667 – P666,666	P666,667 and above
Prescribed Withholding Tax	0.00	0.00 +20% over P20,833	P2,500.00 +25% over 33,333	P10,833.33 +30% over P66,667	P40,833.33 +32% over P166,667	P200,833.33 +35% over P666,667

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